Circular No. 126/2014/TT-BTC detailing certain procedures for tax declaration, payment of taxes, late payment penalties, fines, and other charges on exported and imported goods.

CIRCULAR

Regulations on certain procedures for declaration, payment of taxes, late payment penalties, fines, and other revenues for exported and imported goods

 and other revenues for exported and imported goods

_____________________

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 of the National Assembly;

Pursuant to the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Tax Administration Law No. 21/2012/QH13 dated November 20, 2012 of the National Assembly;

Pursuant to the Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;

Pursuant to the Electronic Transactions Law No. 51/2005/QH11 dated November 29, 2005 of the National Assembly;

Pursuant to the State Bank of Vietnam Law No. 46/2010/QH12 dated June 16, 2010 of the National Assembly;

Pursuant to the Law on Credit Institutions No. 47/2010/QH12 dated June 16, 2010 of the National Assembly;

Pursuant to Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Tax Administration Law and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law;

Pursuant to Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

Pursuant to Decree No. 101/2012/NĐ-CP dated November 22, 2012 of the Government on non-cash payments;

Pursuant to Decree No. 81/2013/NĐ-CP dated July 19, 2013 of the Government detailing certain provisions and measures for implementing the Law on Handling Administrative Violations;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the General Department of Customs;

The Minister of Finance hereby issues this Circular prescribing certain procedures for declaration, payment of taxes, late payment penalties, fines, and other revenues for exported and imported goods as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

2. Applicability:

This Circular prescribes certain procedures for declaration, payment of taxes, late payment penalties, fines, and other revenues for exported and imported goods (hereinafter referred to collectively as tax payment).

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Taxpayers as prescribed in Clause 1, Article 2 of the Tax Administration Law, Article 2 of Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing implementation of certain provisions of the Tax Administration Law and the Law Amending and Supplementing Certain Provisions of the Tax Administration Law (hereinafter referred to as Decree No. 83/2013/NĐ-CP); declarants as prescribed in Article 18 of the Customs Law; agencies, organizations, and individuals authorized to collect taxes as prescribed in Article 3 of Decree No. 83/2013/NĐ-CP;

b) Customs authorities: General Department of Customs, Provincial/City Customs Departments, Customs Branches, Post-Clearance Inspection Customs Branches;

c) State Treasury Agencies: State Treasury, State Treasury Trading Center, Provincial/Central City State Treasuries, District/County/Municipalities under Provincial/Central City State Treasuries;

d) Related organizations and individuals: credit institutions and other organizations and individuals related to the collection of taxes and other revenues for exported and imported goods.

Article 2. Interpretation of Terms

In this Circular, the following terms are understood as follows:

1. "Customs Electronic Payment Gateway" is a system connecting, exchanging, verifying, and providing electronic information to facilitate the work of state budget revenue collection between customs authorities, state treasury agencies, and credit institutions.

2. "Customs Tax Business Accounting System" is a program application managing accounting for customs tax and other revenues for exported and imported goods by customs authorities.

3. "Credit institution collaborating with customs authorities for tax collection": refers to credit institutions that have signed cooperation agreements with the General Department of Customs for joint state budget revenue collection and electronic tax guarantee.

4. "Credit institution not collaborating with customs authorities for tax collection": refers to credit institutions that have not signed cooperation agreements with the General Department of Customs for joint state budget revenue collection and electronic tax guarantee.

5. "Credit institution authorized by the State Treasury to collect": refers to credit institutions that have signed agreements with the State Treasury regarding joint state budget revenue collection.

Article 3. Conditions for credit institutions to participate in the coordination of state budget collection with customs authorities

Credit institutions meeting all of the following conditions may register to participate in the coordination of state budget collection with the General Department of Customs:

1. Have implemented a Core Banking system.

2. Possess software for state budget collection integrated with the Core Banking system, capable of connecting and exchanging information with the electronic payment gateway of the customs authority.

3. Have adequate equipment, technical infrastructure, and human resources to meet the requirements for coordinating state budget collection.

4. Commit to strictly adhere to principles, procedures, and responsibilities in implementing the coordination of state budget collection.

5. Ensure legal grounds for operation in accordance with the Law on Credit Institutions.

In cases where credit institutions have special conditions that do not fully meet the requirements stipulated in Clause 3 of this Article, the General Department of Customs shall submit a document to the Ministry of Finance for resolution of each specific case based on the principle of ensuring safety, confidentiality, fairness, and effectiveness.

Article 4. Documents for registration and procedures for participation in the coordination of state budget collection by credit institutions

1. Registration documents:

a) A letter from the credit institution requesting participation, detailing its solution for collecting import and export taxes on behalf of the organization, and committing to comply with the principles, procedures, and responsibilities when coordinating state budget collection with the General Department of Customs: one original copy;

b) Confirmation from the State Bank of Vietnam regarding the implementation of the Core Banking program by the credit institution: one original copy;

c) Decision of the Governor of the State Bank of Vietnam on the establishment of the credit institution: one certified true copy by the credit institution;

d) License for the establishment and operation of the credit institution: one certified true copy by the credit institution;

e) Business registration certificate: one certified true copy by the credit institution.

2. Procedures and process for registration:

a) Within five working days from the date of receipt of complete documents, the General Department of Customs will send a notification letter to the credit institution confirming receipt of the documents and outlining the subsequent actions to be taken;

b) In cases where the credit institution meets the conditions for participation in coordination, within ten working days from the date of sending the notification letter, the General Department of Customs will dispatch a survey team to inspect the technological infrastructure to verify the ability to connect and exchange information with the electronic payment gateway and ensure the security and confidentiality of the credit institution's information technology systems;

c) If the conclusion of the survey team confirms that the credit institution meets the conditions as specified in Article 3 of this Circular, the General Department of Customs will notify the credit institution within ten working days that it is eligible to participate in the coordination of state budget collection and electronic tax guarantee with the customs authority, prepare the technological infrastructure and software necessary for information exchange through the electronic payment gateway, and sign an agreement for the coordination of state budget collection and electronic tax guarantee according to this Circular;

d) If the conclusion of the survey team confirms that the credit institution does not meet the conditions as specified in Article 3 of this Circular, the General Department of Customs will inform the credit institution within ten working days that it does not meet the conditions for participating in the coordination of state budget collection and electronic tax guarantee with the customs authority according to this Circular.

Article 5. Conditions for exchanging tax payment information via electronic means

Customs authorities, State Treasury agencies, and credit institutions using electronic methods to exchange tax payment information must meet the following conditions:

1. Directly connect their centralized systems with the General Department of Customs, State Treasury, and credit institutions to the customs electronic payment gateway.

2. Tax payment information exchanged between relevant parties must be in the form of electronic messages:

a) Must comply with the criteria specified in the revenue collection forms accompanying this Circular and conform to current legal regulations;

b) Must be signed with digital certificates and apply security measures;

c) Information about the payment voucher number and code, and the list prepared by credit institutions must be consistent when exchanging information with customs authorities, State Treasury agencies, and between State Treasury agencies and customs authorities.

3. Digital certificates used to sign electronic messages:

a) Are valid throughout the period both parties are connected to exchange information through the customs electronic payment gateway. When changing digital certificates, the parties will notify in writing;

b) Are provided by public digital certification units licensed by the Ministry of Information and Communications, in cases where information is exchanged between the General Department of Customs and credit institutions;

c) Follow the regulations of the Ministry of Finance in cases where information is exchanged between the General Department of Customs and the State Treasury.

Chapter II

SPECIFIC PROVISIONS

Article 6. Place and Form of Tax Payment

1. Place of Tax Payment:

a) The taxpayer directly pays the tax into the State Treasury or at a credit institution.

Procedures and steps for paying taxes at credit institutions are carried out according to the provisions of Articles 7 and 8 of this Circular; procedures and steps for paying taxes at the State Treasury are carried out according to the provisions of Article 9 of this Circular;

b) In cases where the taxpayer pays the tax in cash but the State Treasury or credit institutions do not organize collection points at the customs clearance location, the customs authority registering the customs declaration will collect the tax paid by the taxpayer and transfer the entire amount collected into the State Treasury's revenue account opened at a commercial bank as prescribed.

If at the time of registering the customs declaration, the taxpayer has outstanding tax, late payment penalties, fines, and other revenues owed to other customs authorities and wishes to pay these immediately at the customs authority handling the customs procedures, the taxpayer may declare and pay the amount due at the State Treasury collection point, credit institution, or provide it to the customs authority handling the customs procedures (if the State Treasury does not have a collection point).

In cases of collecting tax on behalf of another party, the customs branch responsible for collecting the tax must fax the tax receipt to the customs branch where the enterprise owes the tax so that the customs branch where the enterprise owes the tax can issue a request for collection and handle it according to the regulations.

Procedures and steps for paying taxes at customs authorities are carried out according to the provisions of Article 10 of this Circular.

2. Form of Tax Payment: The taxpayer may choose to pay the tax by bank transfer or in cash. One tax payment list and one government revenue payment voucher can be used to pay tax for one or more customs declarations.

Article 7. Payment of taxes through credit organizations that have signed agreements to cooperate in collecting state budget revenues with the General Department of Customs (hereinafter referred to as cooperative collection credit organizations). (hereinafter referred to as the credit institution participating in collection)

1. In cases where taxpayers directly pay through cooperative collection credit organizations to customs authorities but have not yet authorized tax deductions with the State Treasury:

a) Taxpayers shall determine the amount of tax payable for each type of tax, declare information on state budget revenue on the Tax Payment Voucher Form No. 01/BKNT issued together with this Circular, and submit it to the cooperative collection credit organization to make payment or request the transfer of funds for tax payment;

b) The cooperative collection credit organization shall verify the taxpayer's declared information, compare it with the information queried from the electronic customs payment gateway, and process accordingly as follows:

b1) In cases where the taxpayer's declared information matches the information queried from the electronic customs payment gateway, the cooperative collection credit organization shall be responsible for:

- Deducting funds from the taxpayer's account or collecting cash from the taxpayer to immediately transfer into the state budget revenue account of the State Treasury opened at a commercial bank;

- Simultaneously transmitting state budget revenue data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to one declaration form with one tax payment receipt) to the electronic customs payment gateway for the customs authority.

b2) In cases where the taxpayer's declared information does not match the information queried from the electronic customs payment gateway:

- Inconsistent regarding taxpayer identification number, taxpayer name, tax amount, declaration form number: the cooperative collection credit organization shall require the taxpayer to clarify, amend, and supplement the information before transferring funds;

- Inconsistent regarding budget item information (economic content code): the cooperative collection credit organization shall proceed with transferring funds and providing information for the customs authority to clear goods promptly for the taxpayer; subsequently, coordinate with the customs authority to check and supplement the relevant information.

b3) In cases where the taxpayer's declared information cannot be found in the electronic customs payment gateway (the taxpayer paid before the system had the declaration information), the cooperative collection credit organization shall base on the declaration information provided by the taxpayer on the tax payment receipt and query the remaining information from the database on the electronic customs payment gateway (if the electronic customs payment gateway does not meet the requirements, obtain other information from the Ministry of Finance's data center) to proceed accordingly.

- Deducting funds from the taxpayer's account or collecting cash from the taxpayer to immediately transfer into the state budget revenue account of the State Treasury opened at a commercial bank;

- Simultaneously transmitting state budget revenue data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to one declaration form with one tax payment receipt) to the electronic customs payment gateway for the customs authority.

c) After receiving the information sent by the cooperative collection credit organization through the electronic customs payment gateway, the customs authority shall update the revenue information, record the settlement of debts, and clear goods for the taxpayer according to regulations.

d) After receiving the fund transfer information sent by the cooperative collection credit organization, the State Treasury shall record the accounting entries for the newly generated revenue into the state budget revenue account or the account of the customs authority.

At the end of the day or no later than the start of the next working day, the State Treasury shall transmit the revenue accounting information to the Ministry of Finance's data center and the electronic customs payment gateway.

đ) After receiving the state budget revenue accounting information sent by the State Treasury, the customs authority shall update the information and record the accounting entries for the settlement with the state budget according to regulations.

e) In cases where there is a failure in the data transmission system between the credit organization and the electronic customs payment gateway, the cooperative collection credit organization shall print and stamp the tax payment receipt with proof of payment and submit it to the customs authority for information verification and clearance of goods.

After resolving the transmission failure, the cooperative collection credit organization shall retransmit all collected revenue information that has been issued tax payment receipts to the taxpayer to the electronic customs payment gateway according to regulations.

2. In cases where taxpayers directly pay through cooperative collection credit organizations to customs authorities and simultaneously authorize tax deductions with the State Treasury:

a) Taxpayers shall determine the amount of tax payable for each type of tax, declare information on state budget revenue on the Tax Payment Voucher Form No. 01/BKNT issued together with this Circular, and submit it to the authorized deduction credit organization to make payment or request the transfer of funds for tax payment;

b) The cooperative collection credit organization shall verify the taxpayer's declared information, compare it with the information queried from the electronic customs payment gateway, and process accordingly as follows:

b1) In cases where the taxpayer's declared information matches the information queried from the electronic customs payment gateway, the cooperative collection credit organization shall be responsible for:

- Deducting funds from the taxpayer's account or collecting cash from the taxpayer to immediately transfer into the state budget revenue account of the State Treasury opened at a commercial bank;

- Simultaneously transmit state budget revenue data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to one declaration form with one tax payment receipt) to the electronic customs payment gateway for the customs authority and transmit the information to the State Treasury.

b2) In cases where the taxpayer's declared information does not match the information queried from the electronic customs payment gateway:

- Inconsistent regarding taxpayer identification number, taxpayer name, tax amount, declaration form number: the cooperative collection credit organization shall require the taxpayer to clarify, amend, and supplement the information before transferring funds;

- Inconsistent regarding budget item information (economic content code): the cooperative collection credit organization shall proceed with transferring funds and providing information for the customs authority to clear goods promptly for the taxpayer; subsequently, coordinate with the customs authority to check and supplement the relevant information.

b3) In cases where the taxpayer's declared information cannot be found in the electronic customs payment gateway (the taxpayer paid before the system had the declaration information), the cooperative collection credit organization shall base on the declaration information provided by the taxpayer on the tax payment receipt and query the remaining information from the database on the electronic customs payment gateway (if the electronic customs payment gateway does not meet the requirements, obtain other information from the Ministry of Finance's data center) to proceed accordingly.

- Deducting funds from the taxpayer's account or collecting cash from the taxpayer to immediately transfer into the state budget revenue account of the State Treasury opened at a commercial bank;

- Simultaneously transmitting state budget revenue data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to one declaration form with one tax payment receipt) to the electronic customs payment gateway for the customs authority.

c) After receiving the information sent by the cooperative collection credit organization through the electronic customs payment gateway, the customs authority shall update the revenue information, record the settlement of debts, and clear goods for the taxpayer according to regulations.

d) After receiving the fund transfer information sent by the cooperative collection credit organization, the State Treasury shall record the accounting entries for the newly generated revenue into the state budget revenue account or the account of the customs authority.

At the end of the day or no later than the start of the next working day, the State Treasury shall transmit the revenue accounting information to the Ministry of Finance's data center and the electronic customs payment gateway.

e) After receiving the state budget revenue accounting information sent by the State Treasury, the customs authority shall update the information and record the accounting entries for the settlement with the state budget according to regulations.

f) In cases where there is a failure in the data transmission system between the credit organization and the electronic customs payment gateway, the cooperative collection credit organization shall print and stamp the tax payment receipt with proof of payment and submit it to the customs authority for information verification and clearance of goods.

After resolving the transmission failure, the cooperative collection credit organization shall retransmit all collected revenue information that has been issued tax payment receipts to the taxpayer to the electronic customs payment gateway.

Article 8. Payment of tax through credit institutions not participating in revenue collection coordination with the General Department of Customs State (hereinafter referred to as non-coordinating credit institution) (hereinafter referred to as the credit institution not participating in collection)

1. The taxpayer shall determine the amount of tax payable for each type of tax, fully declare all information on revenue collection on the State budget payment form C1-09/NS issued together with this Circular (in case of payment in Vietnamese dong), or declare on the foreign currency State budget payment form C1-10/NS issued together with this Circular (in case of payment in foreign currency) and submit it to the credit institution for payment or request the transfer of tax payment funds.

2. Non-coordinating credit institutions shall, based on the information declared by the taxpayer, transfer funds into the State budget revenue account of the Treasury opened at commercial banks, ensuring that all information declared by the taxpayer is complete.

3. Immediately upon receiving the fund transfer information from the credit institution, the coordinating credit institution entrusted by the Treasury shall be responsible for:

a) Checking the information declared by the taxpayer, comparing it with the information queried on the electronic customs payment gateway, and handling it as follows:

a1) In cases where the information declared by the taxpayer matches the information queried on the electronic customs payment gateway, the coordinating credit institution shall:

- Transfer funds immediately into the State budget revenue account of the Treasury opened at commercial banks;

- Simultaneously transmit the State budget revenue information data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to each customs declaration and each State budget payment form) to the electronic customs payment gateway for the customs authority and transmit the information to the Treasury.

a2) In cases where the information declared by the taxpayer does not match the information queried on the electronic customs payment gateway (inconsistent economic content code information): carry out the transfer of funds and revenue information so that the customs authority can clear goods promptly for the taxpayer; subsequently cooperate with the customs authority to check and supplement the information to make it consistent;

a3) In cases where the information declared by the taxpayer is checked but there is no information in the electronic customs payment gateway (the taxpayer pays before the system has declaration information), the coordinating credit institution shall base on the declaration information on the State budget payment form submitted by the taxpayer and query the remaining information in the database on the electronic customs payment gateway (if the electronic customs payment gateway does not meet the requirements, obtain other information from the Ministry of Finance's data center) to proceed with:

- Transfer funds immediately into the State budget revenue account of the Treasury opened at commercial banks;

- Simultaneously transmitting state budget revenue data in the unified format (one message transmitted to the electronic customs payment gateway corresponding to one declaration form with one tax payment receipt) to the electronic customs payment gateway for the customs authority.

b) After receiving the information sent by the coordinating credit institution through the electronic customs payment gateway, the customs authority shall update the revenue information, record the liquidation of debt, and clear goods for the taxpayer according to regulations;

c) After receiving the fund transfer information from the coordinating credit institution, the Treasury shall record accounting entries for the newly generated amounts into the State budget revenue account or the deposit account of the customs authority.

At the end of the day or no later than the start of the next working day, the State Treasury shall transmit the revenue accounting information to the Ministry of Finance's data center and the electronic customs payment gateway.

d) After receiving the State budget revenue accounting information sent by the Treasury, the customs authority shall update the information and record accounting entries for settlement with the State budget according to regulations.

Article 9. Payment of Direct Taxes at the State Treasury

1. The taxpayer shall determine the amount of tax payable for each type of tax, declare information on budget revenue on the Tax Payment Declaration Form No. 01/BKNT issued together with this Circular, and submit it to the State Treasury to pay the money or request the State Treasury where the account is opened to deduct and transfer the tax payment.

2. The State Treasury shall check the information declared by the taxpayer, compare it with the information queried through the electronic customs payment gateway, and handle it as follows:

a) In case the information declared by the taxpayer matches the information queried through the electronic customs payment gateway, the State Treasury shall perform the following actions:

- Deduct the amount from the taxpayer's account to pay the tax or collect the amount from the taxpayer to deposit into the state budget revenue account at the State Treasury;

- Record the transaction in the state budget revenue account or the deposit account of the customs authority;

- Transmit the collection information according to each declaration form to the customs electronic payment gateway for the customs authority every 15 minutes/once;

At the end of the day or no later than the beginning of the next working day, the State Treasury shall transmit the accounting information of state budget revenue to the Ministry of Finance’s data center and the customs electronic payment gateway for the customs authority to reconcile with the documents transmitted on that day.

b) In case the information declared by the taxpayer on the Tax Payment Declaration Form does not match the taxpayer's tax code, name, tax amount, or declaration number, the State Treasury shall require the taxpayer to correct and supplement the information before transferring the money.

In case the budget item information (economic content code) on the Tax Payment Declaration Form does not match: the State Treasury shall transfer the money and provide the collection information to allow the customs authority to clear the goods for the taxpayer promptly; subsequently, coordinate with the customs authority to verify and supplement the information according to regulations.

- Deducting funds from the taxpayer's account or collecting cash from the taxpayer to immediately transfer into the state budget revenue account of the State Treasury opened at a commercial bank;

- Simultaneously transmit the collection information according to each customs declaration form to the customs electronic payment gateway for the customs authority.

3. After receiving the state budget revenue accounting information transferred by the State Treasury, the customs authority shall update, record the liquidation of debt and tax revenue, and clear the goods for the taxpayer according to regulations.

4. In case of technical issues with the data transmission system between the State Treasury and the customs electronic payment gateway, the State Treasury shall print and stamp the payment slip for government revenue and transfer it to the customs authority for verification and clearance of goods.

After resolving the transmission issue, the State Treasury shall retransmit all the collection information for which payment slips have been issued to the taxpayer to the customs electronic payment gateway.

Article 10. Provisions on payment of taxes in cash directly at customs offices and the deadline for transferring funds from the customs office's deposit account to the state budget:

1. Payment of taxes in cash directly at customs offices:

a) The taxpayer determines the amount of tax payable for each type of tax, declares it according to Form No. 01/BKNT issued together with this Circular, and sends it to the customs office where the declaration was opened to pay the money;

b) The customs office where the declaration was opened uses a receipt without printed denominations to collect money from the taxpayer, records the accounting liquidation of tax debts and tax revenue, and clears goods according to regulations.

The procedures for entering information, collecting money, and processing payment receipts are carried out according to the current regulations of the Ministry of Finance.

c) At the end of the day or no later than the start of the next working day, the customs office goes to the State Treasury or a credit institution authorized by the State Treasury to process the payment;

d) For administrative violation fines that must be deposited into a temporary collection account before being transferred to the state budget, the customs office prepares a detailed list of receipts and payment vouchers to the state budget, clearly indicating the deposit into the temporary collection account. The State Treasury or credit institutions process the payment and record it into the temporary collection account according to current regulations;

đ) In cases of collecting taxes in cash in particularly difficult areas, within three working days from the date of collecting the tax from the taxpayer, the customs office is responsible for transferring the collected tax amount into the customs office's deposit account at the State Treasury for imported raw materials and components for export production, temporarily imported-reexported goods, or temporarily exported-reimported goods, or transferring it to the state budget for other cases.

2. Deadline for transferring funds from the customs office's deposit account to the state budget:

For amounts of tax paid into the customs office's deposit account at the State Treasury, monthly after closing the accounting books, if more than ninety days have passed since the actual tax payment but the taxpayer has not submitted the liquidation documentation, the customs office issues a decision to transfer the funds to the state budget according to regulations.

Article 11. Reconciliation of data and handling discrepancies between customs offices and credit institutions that have cooperated in collecting payments:

1. Content of reconciliation:

a) Detailed comparison of information on payment vouchers to the state budget with all indicators on the payment voucher to the state budget;

b) Total number of payment vouchers to the state budget, total amount according to the budget schedule: Detailed by customs office, local State Treasury;

c) The reconciliation information table is implemented according to Form No. 02/BKĐC-TCTD issued together with this Circular.

2. Scope of reconciliation: All information on payment vouchers to the state budget generated from 16:30 hours of the previous working day to 16:30 hours of the current working day according to the time of the electronic customs payment gateway.

3. Time of reconciliation:

a) Online reconciliation: The customs office checks and reconciles the information on payment vouchers to the state budget immediately upon receiving it from the credit institution through the electronic customs payment gateway. The content of reconciliation is based on each payment voucher to the state budget;

b) Daily reconciliation: carried out at 17:00 on the reconciliation day. The content of reconciliation follows the provisions of Clause 1 of this Article;

c) Monthly reconciliation: conducted on the fifth day of the following month to compile the results of daily reconciliations of the previous month;

d) Annual reconciliation: conducted on January 10th of the year to compile the results of the twelve-month reconciliations of the previous year;

In case of monthly or annual reconciliation falling on a holiday or public holiday, the reconciliation day will be the next working day;

The reconciliation results by day, month, and year are used by both parties to identify errors, handle them promptly, and reconcile with the State Treasury.

4. Method of reconciliation: Both parties carry out reconciliation and exchange information electronically through the electronic customs payment gateway.

5. Handling of reconciliation information results:

Reconciliation information must ensure accuracy for each transaction, the total number of transactions, and the detailed total amount according to the tax account (special collection, temporary collection), budget schedule, credit institution, customs office, and local State Treasury.

a) If the reconciliation information matches accurately: the customs office confirms with the cooperating credit institution through the electronic customs payment gateway;

b) If the reconciliation information does not match accurately: both parties must review, cooperate to determine the cause, and handle until they match accurately;

Adjustment of reconciliation information: If the taxpayer discovers an error, they notify the customs office and the State Treasury to adjust according to current regulations;

c) If more than one working day has passed and the customs office determines that the payment voucher information sent by the cooperating credit institution has been transmitted but not received from the State Treasury:

- The customs office notifies the cooperating credit institution of the list of payment vouchers and tax payment details that did not receive information from the State Treasury through the electronic customs payment gateway;

- The credit institution is responsible for clarifying the reason why the information was not transmitted to the electronic customs payment gateway or not transferred to the State Treasury, explaining to the customs office about the failure to transfer the information to the State Treasury, and paying the tax and late payment interest according to the law, and rectifying the consequences caused by their own actions;

- Credit institutions violating the transfer time according to regulations, the customs office suspends cooperation in collection.

Article 12. Comparison of data and handling discrepancies in the comparison between customs authorities and State Treasury related to

1. Content of reconciliation:

a) Detailed comparison of information on payment vouchers to the state budget with all indicators on the payment voucher to the state budget;

b) The total number of payment vouchers submitted to the state budget, the total amount according to the budget schedule: Detailed by customs authority, local State Treasury.

2. Time of implementation:

Daily, after receiving the list of tax payment vouchers (Form: 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Minister of Finance) sent by the State Treasury, within one day, the customs authority shall compare the information on state budget revenue received that day from credit institutions and the State Treasury with the List of Tax Payment Vouchers (Form: 04/BK-CTNNS).

In case there are discrepancies in the comparison, within seven working days:

- The customs authority shall notify the State Treasury of the list of payment vouchers submitted to the state budget that have not received information from the State Treasury through the electronic customs payment gateway;

- The State Treasury shall be responsible for clarifying the cause and cooperate with the customs authority and credit institutions to collect the revenue to resolve the issue.

Chapter III

IMPLEMENTATION

Article 13. Effective Date

1. This Circular takes effect from October 1, 2014.

The provisions of this Circular replace the provisions regarding place, form of tax payment, declaration of tax payment, transfer of funds, transfer of information, comparison of data, and handling of discrepancies in the comparison of data for exported and imported goods stipulated in Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury, Article 16 of Circular No. 85/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance on procedures for organizing cooperation in collecting state budget revenues between the State Treasury - General Department of Taxation - General Department of Customs and commercial banks, and Article 22 of Circular No. 128/2013/TT-BTC dated September 10, 2013 of the Ministry of Finance on customs procedures; inspection and supervision of customs; export duties, import duties, and tax management for exported and imported goods.

2. In cases where the relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents.

Article 14. Implementation

1. The Director of the General Department of Customs is tasked to base on actual conditions and technical infrastructure capabilities to establish data exchange standards for state budget revenue collection and tax guarantee with credit institutions and sign agreements for electronic cooperation in state budget revenue collection and tax guarantee for exported and imported goods between the General Department of Customs and credit institutions.

2. During the implementation process, if any difficulties arise, the customs authority, the State Treasury, credit institutions, other agencies, organizations, and individuals shall report and reflect specific issues to the Ministry of Finance (General Department of Customs) for guidance and resolution.