Circular No. 128/2008/TT-BTC guides the collection and management of state budget revenues through the State Treasury.

CIRCULAR

Guidelines for collecting and managing state budget revenues through the State Treasury

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Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 of the National Assembly and Decree No. 60/2003/NĐ-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the State Budget Law;

Based on the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 of the National Assembly and other guiding documents implementing the Law on Tax Administration;

The Ministry of Finance guides the management of state budget revenues through the State Treasury as follows:

A. GENERAL PROVISIONS

1. Organizations, individuals, including foreign organizations and individuals operating within the territory of the Socialist Republic of Vietnam have the responsibility and obligation to fully and timely pay taxes, fees, charges, and other amounts due to the state budget (NSNN) in accordance with the provisions of the law.

2. Tax authorities, Customs, and other agencies tasked by the Government and the Ministry of Finance to organize the collection of the state budget (hereinafter referred to collectively as the revenue collection agency) shall cooperate with the State Treasury (ST) to organize the collection and management of state budget revenues, regularly inspect and urge the subjects to fulfill their obligations to pay the state budget fully and promptly. In principle, state budget revenues shall be paid through banks or directly at the ST. In cases where it is difficult to pay through banks or at the ST, the revenue collection agency may collect directly or authorize organizations or individuals to collect cash from the payer, then promptly deposit the full amount into the ST according to regulations.

 3. All state budget revenues shall be recorded in Vietnamese Dong, detailed by fiscal year, budget level, and state budget item. State budget revenues in foreign currency shall be converted into Vietnamese Dong based on the exchange rate for foreign currency accounting published monthly by the Ministry of Finance at the time of accounting.

State budget revenues in kind or in terms of labor days shall be converted into Vietnamese Dong based on the current market value or labor day price stipulated by competent state agencies at the time of occurrence for accounting purposes.

4. State budget revenues shall be allocated to budgets at various levels in accordance with the percentage ratios determined by the Standing Committee of the National Assembly and the People's Councils of provinces.

5. Revenues collected in violation of regulations must be refunded to the payer. For revenues that have been centralized in the state budget but are exempted, reduced, or refunded, the ST shall refund them to the payers according to decisions made by competent state agencies.

6. Procedures, formalities, and necessary documents when collecting, paying, exempting, reducing, or refunding state budget revenues must be publicly announced and posted at the revenue collection agencies and STs where direct transactions take place with the payers.

B. SPECIFIC PROVISIONS

I. ORGANIZING THE COLLECTION OF THE STATE BUDGET

1. Forms of state budget revenue collection:

1.1. Collection by bank transfer:

- Collection by bank transfer from the payer's account at a bank, the bank transfers funds into the ST's account to record state budget revenue;

- Collection by bank transfer from the payer's account at the ST, the ST deducts funds from the payer's account to record state budget revenue;

- The time of recording state budget revenue is the moment when the bank or ST deducts funds from the payer's account to transfer into the state budget;

- The time when the payer fulfills the obligation to pay the state budget is confirmed by the ST, bank, or financial institution on the payment voucher by bank transfer.

1.2. Collection in cash:

- Direct cash collection into the ST;

- Cash collection into the bank where the ST has an account. This form applies to banks that have agreements with the ST regarding cash collection into the ST's account at the bank;

- Cash collection through the revenue collection agency. This form applies to taxes, fees, and charges from non-fixed, infrequent traders who do not have accounts at the ST or bank and face difficulties in depositing money into the ST due to distance from the ST's collection points or authorized banks. The revenue collection agency is responsible for collecting cash from the payer and subsequently depositing the entire amount into the ST or the bank where the ST has an account;

- Collection through authorized agencies:

+ Organizations and individuals meeting the conditions set forth by the Ministry of Finance, authorized by the revenue collection agency, can directly collect state budget revenues from payers and subsequently deposit them into the ST or the bank where the ST has an account;

+ The ST has the right to authorize organizations with the necessary conditions to collect certain taxes, fees, charges, and fines;

- Collection through organizations and individuals authorized to directly collect fines under the Administrative Offense Penalty Ordinance;

- People's Committees at the commune level are permitted to collect revenues within their budget collection responsibilities; thereafter, they process the submission of funds to the county ST or deposit them into the commune budget fund for expenditure according to prescribed regulations (in cases where communes in mountainous areas or remote regions lack regular transaction conditions with the ST);

The organization of commune budget collection is carried out in accordance with Article 2.5, Section II, Part II of Circular No. 60/2003/TT-BTC dated June 23, 2003 of the Ministry of Finance on commune budget management and other financial activities of communes, wards, and towns.

The time when the payer fulfills the obligation to pay the state budget is confirmed by the ST, tax authority, or authorized organization or individual on the cash payment receipt.

2. Revenue collection vouchers.

2.1. Revenue collection order:

The revenue collection order (model C1-01/NS attached) is a document issued by the revenue collection agency, requiring the ST, bank, or financial institution where the payer has an account to deduct funds from the payer's account to pay into the state budget (or into a temporary collection or retention account of the revenue collection agency before payment into the state budget) in accordance with the State Budget Law and the Law on Tax Administration.

2.2. Payment voucher for state budget:

- The payment voucher for the state budget is a revenue collection document, standardized by the Ministry of Finance;

- The payment voucher for the state budget is used in the following situations:

+ Payers of taxes, fees, charges, and other revenues (collectively referred to as taxpayers) deposit money into the ST, commercial banks, other financial institutions, and authorized agencies for state budget revenue collection;

+ The revenue collection agency or authorized organization or individual deposits the collected funds into the ST or the bank where the ST has an account;

+ Taxpayers deposit money into the temporary collection or retention account of the revenue collection agency (before processing payment into the state budget according to regulations);        

- The payment voucher for the state budget is issued in the following forms:

+ The payer prints the voucher themselves;

+ The KBNN issues and provides to taxpayers when they come to pay at the KBNN;

+ Banks and agencies authorized to collect payments issue and provide to payers;

- Payment vouchers for submission to the State Budget include the following types:

+ Payment voucher for submission to the State Budget (model C1-02/NS attached);

+ Payment voucher for submission to the State Budget in foreign currency (model C1-03/NS attached);

+ Payment voucher for submission to the State Budget converted from electronic documents (model C1-09/NS attached);

- Payment vouchers for submission to the State Budget mainly contain the following contents:

+ Name, tax code, and address of the organization or individual obligated to pay taxes. The address must be detailed with the commune (ward), district (city district), province (city) where the business, organization, or household is registered to operate, or the place of residence of the individual, or the place where the obligation to pay the State Budget arises.

In cases where organizations or individuals pay on behalf of taxpayers and require clear information about the payer on the payment voucher, they must fully record the information in the section designated for the payer: name, tax code (if available), and address of the organization or individual paying on behalf. The address must be detailed with the commune (ward), district (city district), province (city) where the business, organization is registered to operate, or the place of residence of the individual, household. If the payer is also the taxpayer, only the information in the taxpayer section needs to be recorded. The taxpayer and the payer (if any) are collectively referred to as the taxpayer.

+ Name of the KBNN collecting the budget, commercial bank where the transfer is made, and bank where the KBNN opens an account to receive State Budget revenue;

+ Direct collection agency managing the taxpayer (Tax Authority, Customs, Finance), code of the collection agency;

+ Number and date of the customs declaration form, type code of import/export (or list of receipts issued by the collection agency). Each payment voucher is established separately for each declaration form;

+ Content of the State Budget payment: accurately, fully, and specifically record the content of the payment, amount, State Budget item, tax period.

2.3. Tax payment schedule:

- The tax payment schedule (model number 01/BKNT attached) is a document used by taxpayers to pay money into the KBNN (or bank) implementing the modernization project of the tax collection process between the Tax Authority-KBNN-Customs-Finance (hereinafter referred to as the tax collection information system). The tax payment schedule includes information such as the content of the payment voucher for submission to the State Budget.

- The tax payment schedule serves as the basis for the KBNN (or bank) to enter information into the tax collection application program;

- In cases where the tax collection database does not have sufficient information about the taxpayer, the KBNN requests the taxpayer to fully record the information on the tax payment schedule to be entered into the application program and print the payment voucher for submission to the State Budget; the taxpayer does not need to establish a payment voucher for submission to the State Budget.

2.4. Receipt for State Budget Collection:

2.4.1. Cases of using receipts:

- Agencies assigned the task of directly collecting the State Budget in cash; organizations and individuals authorized by the collection agency to collect taxes, fees, and fines;

- Government agencies with authority to issue administrative penalty decisions directly collect fines;

- KBNN directly collects certain fees, charges, and fines; organizations authorized by the KBNN to collect fees, charges, and fines.

2.4.2. Types of receipts:

- Unprinted value receipt, which must be handwritten when used;

- Pre-printed value receipt;

- Receipt created and printed from a computer program (including pre-printed receipts showing the amount payable by each payer, used by collection agencies and agencies receiving authorization to collect).

2.4.3. Issuance, management, and use of receipts:

- The Ministry of Finance uniformly specifies models of various types of receipts, including unprinted value receipts and receipts printed from computer programs, and pre-printed value receipts. Receipts for collection apply to agencies, KBNN, and banks participating in the tax collection information system as stipulated in this Circular (model C1-10/NS attached) and subsequent amendments and supplements by the Ministry of Finance;

- The General Department of Taxation uniformly organizes the issuance, management of various types of receipts: unprinted value receipts, pre-printed value receipts, and receipts printed from computer programs and pre-printed amounts payable by each payer collected directly by the collection agency or the agency receiving authorization to collect directly.

Tax authorities at all levels assign receipts to agencies and units, including the same-level KBNN, organizations and individuals authorized to collect by receipt, and agencies with direct collection authority. Agencies using receipts must comply with the management and use regulations of the Ministry of Finance and the General Department of Taxation, settle accounts with the tax authority that issued the receipts; the tax authority guides units to handle the cancellation of receipts according to regulations;

- In cases where the KBNN uses computer-generated receipts to directly collect money from payers, the KBNN organizes printing, managing, and using receipts according to the regulations of the Ministry of Finance;

- Collection agencies and organizations and individuals authorized to collect, when depositing collected funds into the KBNN or bank where the KBNN has an account, must prepare a receipt summary (model 02/BK-BLT, model 03/KB-BLMG for pre-printed value receipts attached) and base the preparation of the payment voucher for submission to the State Budget on the receipt summary;

2.5. Recovery Documents:

- Recovery documents in State Budget collection management are paper documents printed by a computer program based on electronic data transmitted and received (through network systems, data carriers, etc.) among agencies and units involved in exchanging State Budget collection data. Recovery documents must ensure accurate and complete content according to the specified model.

- Recovery documents have the same legal effect as original documents. For recovery documents requiring signatures and stamps of agencies or units, there must be signatures of authorized persons to confirm the legal validity of the document and stamps of the agency or unit issuing the recovery document. The Ministry of Finance delegates the specific types of recovery documents requiring confirmation signatures and stamps of the issuing unit to agencies participating in the electronic data exchange system for State Budget collection (Tax, Customs, KBNN);

- Transmission, reception, printing, and use of recovery documents are carried out according to current regulations on electronic transactions.

- A recovery document that does not ensure accuracy and completeness of the prescribed content or lacks signatures, seals (for documents required to have signatures, seals) shall not have legal value to replace the original document.

3. Exchange of information on state budget revenue:

3.1. Principles:

- The exchange of information on state budget revenue shall be uniformly implemented from central to local levels; at the same time, it shall be carried out regularly between revenue agencies, State Treasury, organizations entrusted with collection by revenue agencies and the State Treasury, and financial authorities;

- The exchange of information must be kept confidential in accordance with the provisions of the law. Participating agencies in the information and data exchange system are responsible for ensuring the security, confidentiality, accuracy, and integrity of electronic data within their scope of duties; at the same time, they are responsible for coordinating with relevant agencies to implement necessary technical measures to ensure the confidentiality and security of the system;

- The exchange of information shall be automatically conducted through the Ministry of Finance's state budget revenue information exchange system. In cases where automatic transmission cannot be performed, the agencies involved in the exchange of information shall communicate through written documents or direct exchanges (carrying messages, email, telephone, fax, etc.);

3.2. Content of Information Exchange:

- General information about revenue management agencies: list, tax administration agency code according to administrative areas; list of collection points of Tax, Customs, State Treasury agencies, area codes, organizations entrusted with collecting budget revenues in the area;

- Information about taxpayers: general information including name, address, taxpayer identification number; Chapter, Type, Article, Section, Subsection codes according to the current state budget classification; information on taxes due, customs declarations, tax periods; taxes paid, tax refunds (in detail by each document), information on the tax payment process, refund process, etc.;

- Information on the organization of state budget revenue collection: amount of state budget revenue collected during the period (month, quarter, year), detailed by revenue agency, state budget classification, area (down to commune, ward level); monthly revenue plan, detailed by area, target group, categorized by direct collection methods through State Treasury or Tax, Customs agencies, etc.;

- List of revenue adjustment codes and other related information concerning the organization of state budget revenue collection;

3.3. Procedure for Information Exchange:

- Common directory systems (state budget classification, administrative area directories, revenue agency directories, State Treasury unit directories, etc.) are regularly updated from the State Budget Revenue Data Exchange Center located at the Department of Information Technology and Statistics - Ministry of Finance and transmitted to units under the finance sector responsible for collecting state budget revenue;

- Information on state budget revenue (taxpayer directories, revenue data, tax payment data) is transmitted from lower-level units to higher-level units and centralized at the Central State Budget Revenue Data Exchange Center; subsequently, this data will be transmitted to relevant units;

- Information on state budget revenue related only to certain units shall be exchanged according to specific regulations;

- The frequency of information exchange is specifically stipulated in the Ministry of Finance's procedure for exchanging state budget revenue information;

4. Procedure for Collecting State Budget Revenue:

4.1. Collection via Bank Transfer through State Treasury:

4.1.1. In case the State Treasury has not joined the revenue and tax payment information system:

The taxpayer prepares three copies of the State Budget Revenue Payment Form (Form C1-02/NS attached) and sends them to the State Treasury where the account is opened. Upon receiving the three copies of the payment form, the State Treasury deducts funds from the taxpayer's account to collect state budget revenue and processes the payment forms:

+ Copy 1: serves as a debit voucher for the taxpayer's deposit account; simultaneously, records the state budget revenue and retains it at the State Treasury;

+ Copy 2: sent to the taxpayer;

+ Copy 3: sent to the direct revenue collection agency managing the taxpayer;

4.1.2. In case the State Treasury has joined the revenue and tax payment information system:

- The taxpayer prepares a tax payment declaration form (Form 01/BKNT attached) and transfers it to the State Treasury where the account is opened. Based on the tax payment declaration form, the State Treasury deducts funds from the taxpayer's account to collect state budget revenue; simultaneously, prints two copies of the State Budget Revenue Payment Form and processes the payment forms:

+ Copy 1: serves as a debit voucher for the taxpayer's deposit account; simultaneously, records the state budget revenue and retains it at the State Treasury together with the tax payment declaration form;

+ Copy 2: sent to the taxpayer;

- At the end of the day or periodically, the State Treasury transmits data on taxes collected into the revenue and tax payment database system; simultaneously, prints two copies of the State Budget Revenue Payment Declaration Certificate (Form 04/BK-CTNNS attached) and transfers one copy of the declaration certificate to the direct revenue collection agency managing the taxpayer, while retaining one copy at the State Treasury as a basis for tracking and verification;

4.2. Collection via Bank Transfer through Banks:

4.2.1. In case the bank has not joined the revenue and tax payment information system:

- When paying into the state budget via bank transfer, the taxpayer prepares four copies of the State Budget Revenue Payment Form and sends them to the bank where the account is opened;

- Upon receiving the four copies of the State Budget Revenue Payment Form via bank transfer, the bank is responsible for processing the deduction from the taxpayer's account to fully and promptly pay into the state budget on the same working day or no later than the start of the next working day, and processes the payment forms:

+ Copy 1: serves as a debit voucher for the taxpayer's deposit account;

+ Copy 2: sent to the taxpayer;

+ Copies 3 and 4: sent to the State Treasury;

- Upon receiving the payment voucher transferred by the bank, the State Treasury checks, if appropriate, it will record the state budget revenue and process the payment forms:

+ Copy 3: serves as a record for recording state budget revenue;

+ Copy 4: sent to the direct revenue collection agency managing the taxpayer;

- In case of ordinary settlement with the bank, the bank where the State Treasury opens an account must send two copies of the recovery document, containing all details recorded on the State Budget Revenue Payment Form, to serve as a basis for recording state budget revenue. In case the State Treasury participates in electronic settlement, based on the electronic data provided by the bank, the State Treasury prints two copies of the recovery document and processes: one copy serves as a basis for recording state budget revenue, one copy sent to the direct revenue collection agency managing the taxpayer.

- In case KBNN has joined the tax collection information system, upon receiving two copies of the payment receipt for the State budget, KBNN retains one copy for accounting purposes for State budget revenue, and one copy is voided (not sent to the tax collection agency). At the end of the day, KBNN transmits data on collected taxes into the database system; simultaneously, prints two copies of the tax payment voucher list, sends one copy of the list to the tax management agency overseeing the payer, and retains one copy at KBNN.

- In cases where the bank transfers paper documents or electronic data lacking sufficient elements for KBNN to account for State budget revenue, KBNN accounts for it in a temporary State budget revenue account; concurrently, KBNN issues a letter of inquiry to the bank requesting the bank to reissue supplementary documents to provide complete information (if the bank transferred incomplete information compared to the payer's original document).

In cases where the payer's document lacks sufficient information or contains inaccuracies, the tax collection agency is responsible for determining complete information for KBNN to account for State budget revenue.

After receiving supplementary documents with complete information as prescribed, KBNN transfers from the temporary revenue account to the State budget revenue account.

4.2.2. In cases where the bank has joined the tax collection information system:

4.2.2.1. Collection at the bank:

- The tax collection agency transmits data on payers to the bank;

- The payer prepares a tax payment list and submits it to the bank where their account is opened (in cases of export or import tax payments, separate tax payment lists are prepared for each customs declaration); the bank enters the data into the computer program, processes the deduction from the payer's account; simultaneously, prints two copies of the payment receipt for the State budget and handles:

+ One copy serves as the basis for accounting and is kept together with the tax payment list;

+ One copy is returned to the payer. The bank must sign and stamp the document returned to the payer to prove that the payment has been completed;

- The bank processes the transfer of funds into the KBNN account at the bank on the same working day or no later than the start of the next working day; simultaneously, transmits full tax collection data according to the specified format into the State budget collection database;

- Based on the State budget revenue data transmitted by the bank, KBNN prints one copy of the payment receipt for the State budget as the basis for accounting for State budget revenue and retains it. At the end of the day, KBNN transmits State budget revenue data into the State budget revenue database; simultaneously, prints two copies of the tax payment voucher list and sends one copy directly to the tax collection agency managing the payer, and retains the other copy at KBNN.

4.2.2.2. Collection through automatic teller machines (ATMs):

- This method is applied when the bank has developed software for tax collection via ATMs;

- The collection process follows these steps:

+ The tax collection agency transmits data on payers into the bank's database system; the payer goes to the ATM location of the bank, enters all required information into the ATM program to transfer money into the KBNN account and receives a tax payment list printed from the ATM;

+ The processing of transferring funds; confirmation, stamping of the tax payment amount through the ATM by the bank for the payer; transmission of State budget revenue data by the bank and the processing of accounting and data transmission by KBNN are carried out as stipulated in Section 4.2.2.1 of Point 4.2 of this Article.

4.2.3. Some provisions regarding the legal validity of payment receipts:

- In cases of direct tax payment at KBNN: the State budget revenue accountant of KBNN signs on the payment receipt and stamps "KBNN Accountant" or the stamp of the KBNN transaction point. The Chief Accountant of KBNN is responsible for supervising and reconciling the payment receipt copies and signing on the Tax Payment Receipt List (Form C1-06/NS attached) prepared by KBNN transaction points outside the main office; simultaneously, supervises and signs on the Tax Payment Voucher List (Form 04/BK-CTNNS attached);

- In cases where the taxpayer deducts money from an account opened at KBNN to pay taxes, the payment receipt for the State budget must have the signature of the Chief Accountant of KBNN and the stamp "KBNN Accountant";

- For payment receipts converted from electronic documents: in cases where the tax collection agency has joined the tax collection information system and needs to retain a copy of the payment receipt for tax payment records, refund records, or issue a replacement to the payer in case of loss, based on the tax collection data and the tax payment voucher list provided by KBNN, prepare a payment receipt converted from an electronic document (Form C1-09/NS attached);

- In cases where the taxpayer pays through a bank and requires a document to prove the fulfillment of State budget payment obligations, the payment receipt must bear the signature and stamp of the bank. Specifically:

+ If the taxpayer pays through an ATM, the taxpayer goes to the bank branch issuing the ATM card to request the bank to print a restored payment receipt according to the State budget payment receipt model, sign and stamp on the payment receipt;

+ If the taxpayer pays cash or deducts from an account to make a payment at bank branches without a stamp, the taxpayer must go to the headquarters of the same banking system with a stamp to request the bank to confirm and stamp on the State budget payment receipt;

- The provisions regarding the legal validity of documents in Section 4.2.3 of this Article apply uniformly to all State budget collection procedures stipulated in this Circular.

4.3. Collection in cash through KBNN:

4.3.1. Collection using the State budget payment receipt:

- In cases where KBNN has not joined the tax collection information system:

The taxpayer prepares three copies of the State budget payment receipt (Form C1-02/NS attached), KBNN processes the receipt of cash, accounts for State budget revenue, and handles the payment receipt copies:

Copy 1: serves as the accounting document for State budget revenue;

Copy 2: sent to the taxpayer;

Copy 3: sent to the tax collection agency directly managing the taxpayer;

- In cases where KBNN has joined the tax collection information system:

The taxpayer prepares a tax payment list and submits it to KBNN; based on the taxpayer's payment list, KBNN enters the information into the computer program, prints two copies of the State budget payment receipt, and processes the receipt of cash, accounts for State budget revenue, and handles the payment receipt copies:

Copy 1: serves as the accounting document for State budget revenue;

Copy 2: sent to the taxpayer;

KBNN processes according to the procedure outlined in Section 4.1.2 of Point 4.1 of this Article.

4.3.2. Collection using the receipt:

- KBNN may use non-denominated receipts and receipts generated and printed from the computer program to collect certain fees, charges, and fines. When taxpayers come to pay in cash, KBNN issues a receipt to collect money from the taxpayer.

- The form of receipt, the number of receipt copies, and the circulation process of receipt copies shall be implemented in accordance with the regulations of the Ministry of Finance, specifically:

+ For receipts for fines issued by tax authorities having four copies, the copies shall be processed as follows: one copy retained at the Treasury, one copy sent to the payer, one copy sent to the authority issuing the penalty decision, and one stub copy retained for settlement of the receipt;

+ For receipts for fees and charges issued by tax authorities having three copies, the copies shall be processed as follows: one copy retained at the Treasury, one copy sent to the payer, and one stub copy retained for settlement of the receipt;

+ For receipts printed by the Treasury from a computer program (in cases where the Treasury has joined the tax collection and payment information system) having two copies, they shall be processed as follows: one copy retained at the Treasury, and one copy sent to the payer;

- At the end of each day or periodically (not exceeding two days), the Treasury shall prepare two copies of the receipt summary sheet (model 02/BK-BLT attached) and process:

(i) In cases where the Treasury has not joined the tax collection and payment information system:

Based on the receipt summary sheet, the Treasury shall prepare two copies of the payment voucher to the State Budget and record the State Budget revenue. The copies of the payment voucher shall be processed as follows:

 + Copy 1: retained at the Treasury together with one copy of the receipt summary sheet and all receipt copies;

+ Copy 2: sent to the direct revenue collection agency managing the payer together with one copy of the receipt summary sheet;

(ii) In cases where the Treasury has joined the tax collection and payment information system:

Based on the receipt summary sheet, the Treasury shall enter the information into the computer program and print one copy of the payment voucher to the State Budget as a record for recording State Budget revenue, and retain it together with one copy of the receipt summary sheet and all receipt copies. The Treasury shall transmit data into the tax collection and payment database and send one copy of the receipt summary sheet to the direct revenue collection agency managing the payer.

4.4. Collection of cash through banks:

4.4.1. Collection by means of payment vouchers to the State Budget:

- In cases where the bank has not joined the tax collection and payment information system:

The payer shall prepare four copies of the payment voucher to the State Budget and send them to the bank where the Treasury maintains an account. Based on the payment voucher, the bank shall collect the money and process the copies of the payment voucher as follows:

+ Copy 1: increase the deposit account of the Treasury at the bank and retain it;

+ Copy 2: send to the payer;

+ Copies 3 and 4: send to the Treasury.

Upon receiving two copies of the payment voucher sent by the bank, the Treasury shall record and process according to the provisions of Section 4.2.1 of Point 4.2 of this Article;

- In cases where the bank has joined the tax collection and payment information system:

The payer shall prepare a tax payment summary sheet and send it to the bank authorized by the Treasury to collect taxes. Based on the tax payment summary sheet, the bank shall print two copies of the payment voucher to the State Budget, collect the money, circulate, and process the documents according to the provisions of Section 4.2.2.1 of Point 4.2 of this Article.

4.4.2. Collection by means of receipts:

- The Treasury is permitted to sign a mandate agreement with banks to collect certain fees, charges, and fines; simultaneously, the Treasury shall provide receipts to banks for use. Banks shall be responsible for strictly adhering to the management, usage, and settlement procedures of receipts as stipulated by the Ministry of Finance and the terms agreed upon in the contract with the Treasury;

- When payers come to make payments, banks shall issue receipts to collect the money and process the receipt copies as in the case of collecting by means of receipts through the Treasury as specified in Section 4.3.2 of Point 4.3 of this Article. According to the agreed periodicity, banks shall settle the usage of receipts with the Treasury, transferring all receipt copies, penalty decisions, administrative decisions related to the collected amount to the Treasury for verification and retention;

- At the end of each day or according to the agreed periodicity, banks shall prepare three copies of the receipt summary sheet, and the document processing procedure shall be carried out according to the following cases:

(i) In cases where the bank has not joined the tax collection and payment information system: based on the receipt summary sheet, the bank shall prepare three copies of the payment voucher to the State Budget and process as follows:

Copy 1 of the payment voucher: serve as a record for increasing the deposit account of the Treasury, retained together with one copy of the receipt summary sheet;

Copies 2 and 3 of the payment voucher: transferred to the Treasury where the money was collected, along with two copies of the receipt summary sheet;

Upon receiving two copies of the payment voucher and two copies of the receipt summary sheet, the Treasury shall record the State Budget revenue and process: one copy of the payment voucher and one copy of the receipt summary sheet retained at the Treasury; one copy of the payment voucher and one copy of the receipt summary sheet sent to the direct revenue collection agency managing the payer;

(ii) In cases where the bank has joined the tax collection and payment information system:

Based on the receipt summary sheet, the bank shall enter the information into the computer program and print one copy of the payment voucher to the State Budget; record and transfer the money to the Treasury's account; simultaneously, transmit the tax collection data in the prescribed format into the State Budget revenue database; retain one copy of the payment voucher together with one copy of the receipt summary sheet, and send two copies of the receipt summary sheet to the Treasury;

Based on the State Budget revenue data transmitted by the bank, the Treasury shall reprint one copy of the payment voucher to the State Budget as a basis for recording State Budget revenue and retain it; two copies of the receipt summary sheet sent by the bank shall be processed as follows: one copy retained at the Treasury, and one copy sent to the direct revenue collection agency managing the payer.

4.5. Collection of cash through revenue collection agencies:

Revenue collection agencies must use receipts when directly collecting cash from payers and subsequently submit the entire collected amount to the Treasury.

4.5.1. Collection process at revenue collection agencies:

4.5.1.1. For non-denominated receipts:

Revenue collection agencies, agencies entrusted with collection (hereinafter referred to collectively as revenue collection agencies), shall use non-denominated receipts to directly collect money from payers. When payers come to make payments, the revenue collection agency shall collect the money, issue receipts, and process as follows:

+ For fine receipts having four copies, the copies shall be processed as follows: one copy retained at the revenue collection agency, one copy returned to the payer, one copy sent to the authority issuing the penalty decision, and one stub copy retained for settlement of the receipt;

+ For fee and charge receipts having three copies, the copies shall be processed as follows: one copy retained at the revenue collection agency, one copy returned to the payer, and one stub copy retained for settlement of the receipt.

4.5.1.2. For denominated receipts:

- Denominated receipts shall be used in cases of collecting fines for administrative violations and certain other fees and charges, by the agency directly handling administrative violations, which uses them to directly collect cash from payers.

- When the taxpayer comes to pay the money, the collection agency records all contents according to regulations on two copies of the receipt; then, hands over one copy to the taxpayer and retains one copy at the collection agency.

4.5.1.3. For receipts printed from computer programs:

- Receipts printed from computer programs are used by collection agencies authorized to use software programs to manage the collection and payment of money through receipts, printing receipts, and printing lists of receipts instead of managing on ledgers and writing manually on receipt copies.

- Receipts printed from computer programs include two types:

+ Pre-printed receipts with the amount to be collected, applicable for regular and relatively stable receivables (taxes, fees, charges) that the collection agency determines before collecting the money. The collection agency prints and hands over two copies of the receipt to staff to directly collect money from the payer and process: one copy is returned to the payer, one copy is retained at the collection agency;

+ Non-pre-printed receipts without the amount to be collected, applicable for irregular tax payments, fees, charges, fines, and other amounts where the collection agency cannot determine in advance. When the taxpayer comes to pay the money, the collection agency collects the money and enters data into the computer program to print two copies of the receipt: one copy is retained and one copy is given to the taxpayer. In the case of fines, the collection agency prints three copies of the receipt: one copy is retained, one copy is given to the payer, and one copy is sent to the agency issuing the penalty decision;

- The agency receiving the mandate to collect has the responsibility to transfer the collection data according to the receipt, in the correct format and model specified, to the agency granting the mandate to collect for consolidation, monitoring, and management.

4.5.2. Process of depositing money into the State Treasury (KBNN):

- At the end of the day or periodically, the collection agency prepares a list of collected receipts (model 02/BK-BLT or model 03/BK-BLMG for pre-printed value receipts); based on the list of receipts, the collection agency prepares a tax payment list or a payment voucher to the State budget (at KBNNs not participating in the tax payment information system) and deposits the entire collected amount into the KBNN.

For agencies receiving mandates to collect, they must prepare two copies of the list of collected receipts: one copy is retained at the agency receiving the mandate to collect, one copy is sent to the agency granting the mandate to collect for monitoring, checking, and reconciling;

- The collection agency and the KBNN at the same level must uniformly stipulate the deadline for depositing money into the KBNN (daily or no later than five days from the date of collection, depending on the volume of collections and specific local conditions);

- The collection agency must deposit money at the KBNN headquarters or bank where the KBNN has an account. In cases where the transaction point outside the KBNN headquarters is located at the collection agency and the collection agency requests direct deposit at the transaction point, the Director of the provincial or city KBNN will consider and approve the transaction point of the KBNN to receive money from the collection agency, ensuring safety and timeliness based on specific conditions;

- The KBNN processes the receipt of money, records the State budget revenue, and handles the payment vouchers as in the case of directly collecting cash into the KBNN at section 4.3.1 point 4.3 of this item;

If the collection agency deposits cash into the bank where the KBNN has an account, it shall follow the provisions at section 4.4.1 point 4.4 of this item;

- For administrative violation fines that must be deposited into a temporary collection and holding account before being paid into the State budget, the collection agency prepares a list of receipts and a payment voucher to the State budget, clearly indicating the deposit into the temporary collection and holding account; the KBNN processes the receipt of money and records it into the temporary collection and holding account according to current regulations;

- Periodically, the agency using the receipt settles the receipt with the agency issuing the receipt, ensuring the accuracy between the number of used receipts, the number of canceled receipts, the remaining unused receipts, the amount collected, and the amount paid into the State budget, and reconciles the list of receipts with the payment vouchers to the State budget;

5. Process of collecting the State budget in foreign currency and some special revenue items:

5.1. Collection of the State budget in foreign currency:

5.1.1. Management principles:

- All State budget revenues in foreign currency (excluding direct foreign aid for projects) are centralized in the State budget's foreign currency fund, managed uniformly at the KBNN. The amount of State budget revenue in foreign currency is recorded in the State budget's foreign currency fund (in original currency); simultaneously, converted into Vietnamese dong according to the monthly exchange rate for foreign currency accounting published by the Ministry of Finance to record State budget revenue and allocate to budgets at various levels as prescribed;

- All State budget revenues in foreign currency generated locally must be deposited into the foreign currency deposit account of the KBNN opened at a permitted foreign exchange trading bank. Local foreign currency revenues are converted into Vietnamese dong according to the monthly exchange rate for foreign currency accounting published by the Ministry of Finance to record State budget revenue and allocate to budgets at various levels. Monthly, the foreign currency at the foreign currency deposit account at the bank is transferred back to the central foreign currency fund of the State budget. Interest from foreign currency deposits, after deducting payment fees, is managed, used, and settled with the State budget according to financial management regulations applicable to the KBNN system;

- The State budget's foreign currency fund is used to settle and pay expenditures in foreign currency as prescribed by the Ministry of Finance. The remaining foreign currency, the KBNN is allowed to sell to the State Bank according to regulations. At year-end, during the reconciliation period, the KBNN compiles the exchange rate differences occurring throughout the year and coordinates with the Department of State Budget - Ministry of Finance to handle them;

- The monthly exchange rate for foreign currency accounting published by the Ministry of Finance is uniformly applied nationwide for the following transactions:

+ Conversion and accounting of State budget revenue and expenditure in foreign currency (including tangible asset revenues with original value in foreign currency);

+ Conversion and accounting of KBNN;

- The Minister of Finance authorizes the Director of the Department of Foreign Finance to determine and announce the monthly exchange rate for foreign currency accounting according to the principle:

+ The accounting exchange rate is calculated based on the average actual buying and selling rates in the inter-bank foreign exchange market over the previous thirty days before the announcement date;

+ In cases where the actual foreign exchange buying and selling rates in the inter-bank foreign exchange market fluctuate significantly (by more than 5% compared to the accounting exchange rate) in a month, the Ministry of Finance will review and adjust the accounting exchange rate accordingly;

5.1.2. Process of collecting foreign currency:

5.1.2.1. Collection of foreign currency by transfer:

The process of collecting foreign currency through bank transfers is carried out in the same manner as collecting bank transfers in Vietnamese dong. Based on the notice of receipt, payment list, and the form of foreign currency deposit into the State Budget submitted by the bank, the Treasury at all levels will handle:

- The provincial treasury will record an increase in the foreign currency deposit account at the bank; simultaneously, convert it to Vietnamese dong according to the accounting exchange rate for foreign currency published monthly by the Ministry of Finance for recording state budget revenue;

- The Treasury records the state budget's foreign currency fund (revenue at the Treasury and foreign currency transferred from local Treasuries); simultaneously, convert it to Vietnamese dong according to the accounting exchange rate for foreign currency published monthly by the Ministry of Finance (only including the amount collected at the Treasury) for recording state budget revenue.

5.1.2.2. Collection of foreign currency in cash through banks:

- The taxpayer prepares four copies of the form for depositing foreign currency into the State Budget (model C1-03/NS attached) and goes to the bank where the Treasury has opened a foreign currency account to complete the procedures for depositing money;

- The bank completes the procedures for collecting foreign currency and processes the deposit forms:

+ Copy 1: retained by the bank;

+ Copy 2: send to the payer;

+ The remaining two copies are sent to the Treasury;

- Based on the documents sent by the bank, the Treasury checks, if appropriate, retains one copy for recording state budget revenue, and sends one copy to the direct revenue collection agency managing the taxpayer.

5.1.2.3. Collection of foreign currency in cash through revenue agencies or directly into the Treasury:

- In cases where revenue agencies directly collect foreign currency in cash, they must promptly deposit it into the Treasury's foreign currency account at the bank. Where it is not possible to deposit foreign currency into a bank, the revenue agency deposits the entire amount collected into the provincial or municipal Treasury. The collection process and document handling follow the procedure for collecting cash in Vietnamese dong through revenue agencies;

- In cases where taxpayers directly deposit foreign currency in cash into the Treasury, the collection process follows the procedure for collecting cash in Vietnamese dong into the Treasury;

- The collection of state budget revenue in foreign currency cash can only be conducted at provincial or municipal Treasuries and for freely convertible foreign currencies as announced by the State Bank;

- Based on the actual amount of foreign currency cash collected, the Treasury converts it to Vietnamese dong according to the accounting exchange rate for foreign currency published monthly by the Ministry of Finance for recording state budget revenue; simultaneously, deposits the entire amount of foreign currency collected into the foreign currency deposit account of the provincial or municipal Treasury at the bank for transfer to the Treasury;

- In cases where the provincial or municipal Treasury does not have a foreign currency deposit account at the bank (due to the State Bank and commercial banks in the area not having organized such accounts), the provincial or municipal Treasury may sell the foreign currency cash to the State Bank or a commercial bank authorized to deal in foreign currency (at the bank's purchase rate). The difference between the actual selling rate and the accounting exchange rate for foreign currency published by the Ministry of Finance is recorded and transferred to the Treasury for settlement with the central budget.

5.2. Collection of State Budget Revenue for Certain Special Contents:

5.2.1. Collection from Domestic Loans:

- For domestic loans raised through the issuance of government bonds and national construction bonds for the central budget, based on the amount raised, the Treasury records it in the central budget's debt account;

- For loans raised for provincial budgets to pay for infrastructure construction projects, based on the amount raised, the Treasury records it in the provincial budget's debt account;

- For Treasuries that have not joined the National Treasury Management Information System (TABMIS), the above loans still record state budget revenue but are accounted for under the corresponding budget debt accounts;

- For other domestic loans, based on the bank's notice of receipt, the Treasury records it in the debt account of the budget level responsible for the loan;

5.2.2. Collection from Foreign Loans:

- For foreign currency loans deposited into the state budget's foreign currency fund: based on the bank's notice of receipt, the Treasury converts it to Vietnamese dong according to the accounting exchange rate for foreign currency published monthly by the Ministry of Finance and records it in the central budget's debt account;

- For foreign currency loans not deposited into the state budget's foreign currency fund: based on the revenue and expenditure records from the debt account of the Ministry of Finance, the Treasury converts it to Vietnamese dong according to the accounting exchange rate for foreign currency published monthly by the Ministry of Finance and records it in the debt and expenditure accounts of the central budget;

- For loans in the form of materials, equipment, goods with a foreign currency value: based on the financial authority's documents, the Treasury records it in the corresponding budget level's debt account;

- For state budget revenues from organizations and agencies representing Vietnam abroad, the Ministry of Finance provides separate guidance;

5.2.3. Collection from Other Sources Outside Taxes, Fees, Penalties, and Debt:

- For revenues from the financial reserve fund, additional revenues from higher-level budgets, surplus state budget revenues, transferred funds from the previous year's budget: the Treasury bases on the decision of the financial authority to complete the procedures for recording state budget revenue;

- For revenues from state economic activities, recovered loan payments, public service activities, land use fees, land rental fees, proceeds from the sale or lease of state-owned assets, repayment of capital, revenues from budget payments in investment construction activities, revenues from state heritage benefits, non-reimbursable aid, asset liquidation, sale of confiscated assets, etc., agencies obligated to pay the budget shall prepare the form for depositing money into the State Budget and submit it to the Treasury or submit it through revenue agencies according to current regulations for each type of revenue;

5.2.4. Collection of State Budget Revenue in Kind:

- For items whose intended use has been determined: the financial authority converts them to Vietnamese dong to issue revenue and expenditure orders for the state budget, which are then sent to the Treasury for recording revenue and expenditure of the state budget;

- The conversion of the value of physical assets into Vietnamese dong shall be carried out as follows:

+ Items with established prices apply the current price in the region; foreign currency valued items are converted to Vietnamese dong according to the foreign currency exchange rate published by the Ministry of Finance at the time of accounting.

Article 1 ||| For objects without specified unit prices or original foreign currency values, financial authorities shall establish a Valuation Committee to determine the object's value based on prevailing market prices in the region at the time of valuation.

- For objects with undetermined end-users: financial authorities shall cooperate with relevant agencies to sell the objects for Vietnamese dong to be remitted to the State Budget. In cases where the objects cannot be sold, financial authorities shall continue to monitor and manage them in cooperation with relevant agencies.

5.2.5. Collection of the State Budget through labor days:

- Collections of the State Budget through labor days shall be converted into Vietnamese dong for accounting purposes.

- Financial authorities shall lead the conversion of labor days into Vietnamese dong according to the prescribed daily wage rates for each type of work; simultaneously, they shall issue revenue and expenditure orders to KBNN for accounting purposes.

6. Refunds of State Budget revenues:

6.1. Circumstances allowing refunds:

Refunds of State Budget revenues shall be made under the following circumstances: incorrect policy or regulation collection; changes in revenue collection mechanisms or policies; tax exemptions, reductions, or refunds granted by competent state authorities; refunds as stipulated by tax laws and related regulatory documents; taxpayers having paid more taxes than required for each type of tax.

6.2. Procedures and formalities for refunds:

6.2.1. Refunds of revenues managed by Tax and Customs authorities:

Refunds of State Budget revenues shall be carried out in accordance with Circular No. 59/2007/TT-BTC dated June 14, 2007, Circular No. 60/2007/TT-BTC dated June 14, 2007, and current regulations of the Ministry of Finance. The applicant shall submit a refund request form (Form 05/ĐNHT attached) and related documents to the revenue collection agency directly managing the revenue (or the authority authorized to decide on refunds). The refund process for specific cases is as follows:

6.2.1.1. For VAT refunds, after verifying the refund conditions as prescribed, the authorized revenue collection agency shall issue a refund order (Form C1-04/NS attached) to the same-level KBNN; the same-level KBNN shall refund the taxpayer and report the debt to the higher-level KBNN for accounting of the VAT refund fund of the General Department of Taxation.

6.2.1.2. For other types of tax refunds (excluding VAT), the revenue collection agency shall verify the refund application content against the previous revenue collection vouchers, if consistent, issue a refund order to the same-level KBNN within the area for processing the refund. KBNN shall base the refund procedure on the refund order, transfer funds to the account at the bank (or KBNN) as requested by the recipient, or pay in cash if the recipient does not have an account at the bank (or KBNN).

6.2.1.3. For high-income individual income tax (IIT) or personal income tax (PIT) refunds paid across multiple areas but settled and refunded at one tax collection agency (where tax declaration is registered), the agency shall check the refund application for all related taxes. The refund shall be processed at the KBNN level corresponding to the tax collection agency where the taxpayer declared and settled taxes; KBNN shall refund and record the PIT refund in the area.

6.2.1.4. For refunds of taxes (excluding VAT and PIT) where the taxpayer registers taxes in one locality but pays in multiple localities, the taxpayer declares and settles taxes at one tax collection agency (where tax declaration is registered). The refund shall be processed at the KBNN level corresponding to the tax collection agency where the taxpayer declared and settled taxes.

The tax collection agency shall check the refund application for all related taxes, determine the refund amount, allocate the refund amount among the localities that collected the revenue, issue a refund order specifying the refund amount for each locality, and send it to the same-level KBNN within the area.

The same-level KBNN within the area shall transfer the full refund amount to the recipient; process the accounting of its share of the refund, and transfer the documentation to report the debt to the KBNNs in the areas that collected the revenue for their share of the refund.

6.2.2. Refunds of revenues not managed by Tax and Customs authorities:

- For State Budget revenues subject to refund but not directly managed by Tax and Customs authorities, the competent authority deciding on the refund (the authority deciding on the collection or its superior) shall verify the refund application content against the previous revenue collection vouchers, if consistent, issue a refund order, and transfer it to the recipient to send to the KBNN that collected the revenue;

- The recipient shall submit the refund order and payment voucher to the KBNN (a copy) along with the original (for verification) to the KBNN indicated in the refund decision to process the refund.

6.3. KBNN's processing and accounting procedures:

- For refunds of revenues managed by Tax and Customs authorities: within three working days from receiving the refund order from the revenue collection agency, the KBNN directly responsible for the refund shall verify the stamp and signature of the revenue collection agency, process the refund, and transfer the refund amount to the account at the bank (or KBNN) as requested by the recipient, or pay in cash (if the recipient does not have an account at the bank).

- In the case where refunds of revenues not managed by Tax or Customs authorities are made: within three working days from the date of receipt of the refund order, KBNN shall check the legality and validity of the refund order and the previous payment vouchers; if they are in compliance, KBNN shall refund to the person entitled to the refund and retain one copy of the payment voucher (returning the original to the person entitled to the refund), if not in compliance, KBNN shall request the person entitled to the refund or the competent authority to supplement and complete the necessary information.

- For refunds of revenues belonging to the fiscal year, if KBNN makes the refund before the deadline for adjusting the final accounts of the state budget for that year, it shall record a reduction in revenue for the fiscal year, according to each level of the state budget, in accordance with the detailed accounts of the state budget for the collected revenues; if the refund is made after the adjustment period for the state budget, it shall be recorded as expenditure from the next year's budget at each level, corresponding to the amount allocated to each level of the state budget previously.

- In cases where personal income tax refunds are made by reducing state budget revenues, but the collected personal income tax on the territory at the time of refund is insufficient to cover the refund, KBNN shall record expenditures from the state budget to refund the difference (similar to the case of refunding revenues that have been settled in the previous fiscal year).

- In cases where personal income tax revenues are divided between the central government budget and local government budgets (provincial, district, commune), when making refunds, the refunded amounts shall be allocated to reduce (or record expenditures) the central government budget and provincial government budget according to the principle: the provincial government budget is responsible for refunding the entire portion of the local government budget received (including provincial, district, and commune budgets).

- Monthly, KBNN prepares a report on the refund of state budget revenues (model 06/BCHT attached) and sends it to the financial authority at the same level regarding the tax refunds on the territory, including the total amount of refunds from all levels of the state budget.

6.4. Set-off of Refunds Against Receivables:

6.4.1. Scope and Applicable Cases:

- In cases where the person entitled to a refund also has obligations to pay other revenues, if there is a request to set off the refundable amounts against receivables, a Request for Refund of State Budget Revenue Form (model 05/ĐNHT attached) must be established, clearly stating the content of the request for set-off, and sent to the revenue collection agency for consideration and resolution.

- In cases where the revenue collection agency discovers that the person entitled to a tax refund still has obligations to pay other taxes, but does not request a set-off of the remaining amount due, the revenue collection agency temporarily suspends the refund process and requires the payer to fulfill their obligation to the state budget. Upon expiration of the deadline specified in the notification from the revenue collection agency, if the payer has not fulfilled their obligation to the state budget (or has not submitted a Request for Refund of State Budget Revenue Form with clear content of the request for set-off of the receivable to the revenue collection agency), the revenue collection agency shall establish a Refund Order Combined with Set-off of State Budget Revenue (model C1-05/NS attached) and send it to the KBNN directly responsible for the refund to implement the set-off; simultaneously, the revenue collection agency shall notify the taxpayer.

- The set-off shall be carried out between refundable amounts and receivables among different types of taxes of the same taxpayer, at the same KBNN or between different KBNNs.

6.4.2. Implementation Process of Set-off:

- The taxpayer establishes a Request for Refund of State Budget Revenue Form together with the refund application dossier in accordance with current regulations and submits it to the revenue collection agency for inspection and consideration.

- The revenue collection agency inspects, and if conditions are met, establishes a Refund Order Combined with Set-off of State Budget Revenue and sends it to the same-level KBNN directly responsible for the refund to implement the set-off of the refundable amount and the receivable.

- KBNN bases on the Refund Order Combined with Set-off of State Budget Revenue sent by the revenue collection agency to handle:

+ In cases where the KBNN responsible for the refund is also the KBNN collecting the receivable: KBNN shall record the refund (for the amount refunded) and record revenue (for the receivable paid through set-off); if the refund amount exceeds the receivable amount, KBNN shall proceed with the procedures to return the excess amount to the person entitled to the refund.

+ In cases where the KBNN responsible for the refund is different from the KBNN collecting the receivable: the KBNN responsible for the refund records the refund (for the amount refunded) and proceeds with the procedures to transfer the excess amount to the person entitled to the refund; simultaneously, it transfers the set-off amount to the KBNN collecting the receivable through inter-bank payment to collect the state budget revenue; the payment voucher must contain full information to serve as the basis for recording state budget revenue.

At the KBNN where the taxpayer still owes taxes, upon receiving the inter-bank payment voucher for the set-off amount to collect state budget revenue, it shall record the state budget revenue as in the case of collecting state budget revenue through inter-bank transfer.

6.5. Preparation and Circulation of Vouchers:

6.5.1. Refund Order of State Budget Revenue:

- The revenue collection agency bases on the refund and payment method (cash payment, deposit into an account at KBNN or bank, refund at another KBNN,...) to prepare the Refund Order of State Budget Revenue with sufficient copies for relevant parties. Specifically:

+ The revenue collection agency responsible for the refund receives one copy from KBNN after confirming the refund accounting;

+ KBNN retains one copy as the basis for refund accounting;

+ The person entitled to the refund receives one copy;

+ In cases of deposit into a bank account, the bank receives one copy to serve as the basis for accounting and retention.

- In cases where the KBNN directly responsible for the refund is different from the KBNN that originally collected the state budget revenue (the KBNN responsible for the refund as stated in item 6.2.1.4 of this section), the KBNN responsible for the refund receives the debt notice through inter-bank payment, prints two copies of the voucher, and processes: one copy retained, one copy sent to the revenue collection agency managing the state budget revenue for monitoring.

6.5.2. Refund Order Combined with Set-off of State Budget Revenue:

- The establishment of the Refund Order Combined with Set-off of State Budget Revenue is based on the refund and set-off process, payment form for the person entitled to the refund, ensuring that relevant parties have sufficient vouchers for tracking, accounting, and reconciliation. Specifically:

+ The revenue collection agency responsible for the refund receives one copy from KBNN after confirming the refund accounting;

+ The KBNN directly responsible for the refund retains one copy;

+ The person entitled to the refund receives one copy;

+ In cases of deposit into a bank account, the bank receives one copy of the Refund Order Combined with Set-off of State Budget Revenue to serve as the basis for accounting and retention.

- In cases where the KBNN receiving the refund is different from the KBNN collecting the tax debt through offsetting, the KBNN collecting the tax debt shall receive the payment transfer document via inter-bank settlement, print out two copies of the document, and process them: one copy for retention and one copy to be sent to the tax collection agency responsible for managing the tax debt subject to offset.

7. Verification, comparison, and processing:

- Each day, the tax collection agencies and KBNN have the responsibility to cooperate in verifying and comparing the amounts of revenue deposited into the State budget to ensure accuracy, completeness, and timeliness.

- During the verification and comparison of revenue deposits, if the tax collection agency discovers errors or adjustments to revenue payments due to incorrect sequence of payments, incorrect account names or codes, or incorrect collection agency codes, the tax collection agency shall prepare three copies of the Revenue Adjustment Request Form (model C1-07/NS attached) and send it to the KBNN that received the revenue deposit for adjustment. The tax collection agency shall not record its confirmation on the Revenue Adjustment Request Form.

- If the taxpayer discovers errors regarding the State budget item, tax period, name and code of the collection agency, etc., the taxpayer must prepare and submit the Revenue Adjustment Request Form along with the payment receipt (original and copy) to the tax collection agency. The tax collection agency shall verify and confirm the adjustment information on the form and forward it to the KBNN that received the revenue deposit for processing.

- The KBNN shall verify and compare the revenue amounts with the Revenue Adjustment Request Form. If they match correctly, the KBNN shall process the adjustment and sign and stamp the acceptance section of the form. If there is a discrepancy, the KBNN shall return the form to the tax collection agency for further action.

- The Revenue Adjustment Request Forms shall be processed as follows:

+ One copy retained at the KBNN as the basis for accounting adjustment.

+ One copy returned to the taxpayer (or tax collection agency) requesting the adjustment.

+ One copy sent to the tax collection agency directly managing the taxpayer (in cases where the taxpayer requests the adjustment) as the basis for adjusting tax obligations.

8. Accounting entries, reporting, and finalizing revenue to the State budget:

8.1. Recording revenue to the State budget:

- The KBNN shall organize accounting entries for revenue to the State budget according to the accounting regulations stipulated by the Ministry of Finance. The accounting entries must ensure the correct fiscal year and State budget item. Revenue belonging to the previous fiscal year's collection tasks but deposited during the reconciliation period shall be recorded in the previous fiscal year; if deposited after the reconciliation period of the previous fiscal year, it must be recorded in the subsequent fiscal year's revenue.

- In cases where bank transfers for State budget revenue lack sufficient elements for recording revenue to the State budget, the KBNN shall record it in the provisional revenue account and simultaneously notify relevant parties (banks, tax collection agencies, taxpayers, etc.) to verify, compare, and supplement information to deposit the revenue according to regulations.

- For revenue outside the State budget balance, the KBNN shall record it as provisional revenue not yet included in the State budget balance.

- For provisional revenue and provisional retention, the KBNN shall record it in the provisional revenue and retention accounts. When processing these accounts, the KBNN shall base it on administrative decisions or legitimate and valid documents and vouchers from competent state agencies (the agency deciding provisional revenue and retention, the agency assigned to manage the provisional retention, etc.). By the end of December 31, provisional revenue and retention without a decision from a competent state agency shall be transferred to the next year for continued monitoring and processing.

- For agencies and units generating State budget revenue allowed to retain for expenditure according to prescribed regulations, they must periodically prepare detailed reports on actual revenue and expenditures and submit them to the financial authority. Based on the revenue recording orders and expenditure orders from the financial authority, the KBNN shall carry out accounting entries for revenue and expenditure of the State budget.

8.2. Reporting and finalizing revenue to the State budget:

Periodic reports on revenue collection status, accounting reports, and finalization of revenue to the State budget at all levels shall be prepared according to the prescribed forms, State budget items, and deadlines set by the Ministry of Finance.

II. TASKS AND LIMITATIONS OF THE AGENCIES IN ORGANIZING STATE BUDGET COLLECTION AND INFORMATION EXCHANGE

1. Tax Collection Agencies:

- Develop revenue plans: based on the annual revenue tasks assigned, quarterly revenue tasks notified by higher-level tax collection agencies, tax declarations, and projected State budget revenue payments, the tax collection agency (responsible for directly managing taxpayers) shall develop detailed revenue plans within its jurisdiction, categorized by geographic area, type of enterprise, individual business, etc., including deadlines, classified by payment methods at the tax collection agency or direct deposit into the KBNN (or through banks). Quarterly, the tax collection agency shall develop a quarterly revenue plan (divided by month) and send it to the corresponding KBNN to coordinate the organization of revenue collection. The time for submitting quarterly revenue plans shall be agreed upon by the tax collection agencies and KBNNs, depending on specific conditions in each locality.

- Organize revenue collection and submission:

+ Based on the tax declaration submitted by the taxpayer, the tax collection agency shall verify and determine the detailed amount of State budget revenue to be paid, considering factors such as the taxpayer's name, tax identification number, previous tax arrears, taxes to be back-paid, taxes due in the current period, fines (if applicable), total tax payable, deadline, payment location (transaction point, KBNN office, or tax collection agency), and State budget item code.

+ Monitor, manage, and urge taxpayers to fulfill their obligation to pay State budget revenue. Guide taxpayers in preparing the payment voucher for the State budget.

+ Coordinate with the KBNN and banks that have signed agreements on revenue collection, unify the classification of taxpayers to pay taxes at the tax collection agency or directly deposit into the KBNN (or bank); arrange and announce reasonable collection schedules at various collection points to avoid large concentrations on certain days of the month, which may cause difficulties in organizing revenue collection.

+ Directly organize revenue collection for designated entities and timely deposit them into the KBNN according to current regulations.

+ Decide on provisional revenue cases and send them to the KBNN as the basis for accounting entries; decide on the handling of provisional revenue and provisional retention according to prescribed regulations.

+ Organize accounting entries for revenue, verify, and compare revenue data with the KBNN. Coordinate with the KBNN and taxpayers to accurately identify the State budget item when the taxpayer has incorrectly recorded the State budget item.

+ Inspect and resolve complaints regarding the collection of State budget revenues; decide on penalties for violations of the revenue collection system according to the provisions of the law;

- Organize the receipt of revenue collection vouchers at the Treasury regularly every day;

- Review tax refund application files submitted by taxpayers, process timely refunds of collected amounts to those entitled to refunds according to regulations;

- Manage and ensure the continuous operation of the information system serving the exchange of information. Timely update information on State budget revenues managed by their own unit into the State budget revenue database, coordinate with relevant agencies to build data transmission systems, exploit, and secure information;

- The revenue collection agency sends copies of the sample seal and signature registration form to the Treasury where tax refunds are processed for comparison during the first decision on tax refunds issued by that Treasury; in case of changes in the sample seal and signature, send new copies of the sample seal and signature registration form;

2. State Treasury:

- Organize state budget revenue collection:

+ Based on quarterly and annual revenue collection plans and schedules sent by the revenue collection agencies, the State Treasury organizes collection points to ensure rapid, safe collection of State budget revenues, and convenience for taxpayers. Implement printing and management of revenue collection vouchers through the State Treasury in accordance with regulations;

+ Concentrate State budget revenues and allocate them according to the prescribed percentage (%) for each revenue item to budgets at various levels as stipulated by the Law on State Budget and guiding documents;

+ Coordinate with revenue collection agencies to verify State budget revenue figures to ensure accuracy, completeness, and timeliness;

+ Daily, the State Treasury compiles revenue collection voucher links (cash and transfer) and prepares a list of revenue collection vouchers categorized by revenue collection agency, sending it to relevant revenue collection agencies for verification, monitoring, and management; transmit revenue collection data into the revenue payment database as required;

+ Regularly according to regulations, the State Treasury reports on revenue accounting, summarizes revenue collection results in the area and submits them to higher-level State Treasuries and peer-level revenue collection agencies;

+ In cases where revenue collection vouchers are found to be inaccurate (regarding taxpayer, State budget item...), the State Treasury temporarily collects the state budget (according to the provisional collection category not yet included in the budget balance), while notifying the revenue collection agency to handle the issue; upon confirmation from the revenue collection agency, the State Treasury transfers from the provisional collection category to State budget revenue;

+ The State Treasury where taxpayers have accounts is responsible for deducting funds from taxpayers' deposit accounts based on revenue collection orders from revenue collection agencies, in accordance with Article 114 of the Tax Administration Law and Article 46 of Decree No. 60/2003/NĐ-CP dated June 6, 2003;

+ Verify state budget revenue figures at the request of competent state agencies or taxpayers (upon request of the revenue collection agency);

- Carry out refunds of state budget revenues according to decisions of authorized agencies;

- The State Treasury coordinates to build a data transmission system ensuring confidentiality and security for the use of electronic data instead of paper reports. Coordinate with financial agencies to ensure the continuous operation of the information system serving the exchange of information;

3. Department of Information Technology and Financial Statistics:

- Ensure network infrastructure and servers serving information exchange; maintain a continuous connection system from the central exchange center to financial units implementing state budget revenue collection;

- Coordinate with related units to monitor and address issues arising from information exchange through the central exchange center. Manage shared directories serving the continuous operation of the information system for information exchange;

4. Financial Agencies:

Financial agencies participating in modernizing state budget revenue collection include Provincial Finance Departments, District Finance Offices, and village-level financial agencies. These agencies are responsible for:

- Cooperate with revenue collection agencies and State Treasuries in collecting and managing state budget revenues; urge entities under their jurisdiction to fully and promptly pay state budget revenues into State Treasuries;

- Coordinate with State Treasuries to ensure full, accurate accounting of state budget revenues according to the revenue categories and allocation ratios for various levels of budget; review and verify state budget revenues directly managed by financial agencies;

- Audit final settlement reports of lower-level budgets; compile and prepare final settlement reports of state budget revenues within their jurisdiction according to prescribed procedures;

5. Organizations and individuals obligated to pay state budget revenues:

- Declare and pay all amounts due to the state budget according to regulations; follow the prescribed procedures and formalities for paying state budget revenues, complete payment vouchers with all required content, in the correct format and number of copies; cooperate with relevant agencies to address issues arising from payments to the state budget;

- Have the right to complain about violations of state budget revenue collection regulations by functional agencies;

- Have the right to request revenue collection agencies to process refunds of paid amounts according to regulations;

6. Banks where taxpayers have accounts:

- Banks are responsible for preparing complete content information vouchers provided by taxpayers, in accordance with the content and forms prescribed by the Ministry of Finance; deduct funds from taxpayers' accounts at their request to transfer money into State Treasury accounts for state budget payments and submit vouchers to the State Treasury on the same working day, or no later than the start of the next working day;

- Deduct funds from taxpayers' deposit accounts based on revenue collection orders from revenue collection agencies to pay state budget revenues (or deposit into provisional collection or holding accounts of revenue collection agencies for items allowed to be recorded in provisional collection or holding accounts before state budget payments) in accordance with Article 114 of the Tax Administration Law and Article 46 of Decree No. 60/2003/NĐ-CP dated June 6, 2003;

- Organize guidance for taxpayers to collect taxes, fees, and other revenues into State Treasury accounts; organize the provision of payment services for taxpayers to deposit money into State Treasury accounts conveniently and quickly as agreed between the State Treasury system and banks;

- Coordinate with taxpayers and relevant agencies to address issues arising from revenue collection and payment. Banks proactively organize tax collection through ATMs and may charge service fees according to current regulations;

III. EXPENSES AND INCENTIVE AND DISCIPLINARY REGULATIONS

1. The costs for organizing the work of collecting State budget revenues (NSNN) by collection agencies and Treasury branches, such as constructing, renting locations, equipping physical facilities and working tools; transportation and security costs; printing costs; overtime allowance costs, etc., shall be guaranteed by the State budget according to the current financial management regime of state finances.

In cases where collection agencies entrust organizations or individuals to collect NSNN, the fees paid to the entrusted organizations or individuals shall be implemented in accordance with the provisions set out in Section IV, Part D of Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance.          

In cases where the Treasury branch entrusts banks to collect NSNN in cash, it shall be carried out in accordance with the agreement between the Treasury branch and the bank accepting the entrustment.

2. The reward system for the work of collecting NSNN for collection agencies and Treasury branches shall be implemented according to the current regulations.

3. Agencies, units, and individuals violating management and collection regulations or causing loss of state funds and assets must be dealt with in accordance with the law.

C. IMPLEMENTATION

This Circular shall take effect fifteen days from the date of publication in the Official Gazette, replacing Circular No. 80/2003/TT-BTC dated August 13, 2003, issued by the Ministry of Finance on guiding the concentration and management of NSNN collections through the Treasury, replacing related forms prescribed in Decision No. 24/2006/QD-BTC dated April 6, 2006, issued by the Minister of Finance on issuing the accounting regime for NSNN and Treasury operations, and replacing the tax refund request form (Form No. 01/HTBT) and the tax refund decision form (Form No. 04/HTBT) attached to Circular No. 60/2007/TT-BTC dated June 14, 2007, issued by the Ministry of Finance.

The issuance and use of NSNN collection forms as stipulated in this Circular shall apply to NSNN collections starting from fiscal year 2009. Special cases shall be handled according to separate regulations of the Ministry of Finance.

Previous documents and regimes concerning the collection and management of NSNN through the Treasury that conflict with the provisions of this Circular shall cease to be effective./.