Circular No. 184/2015/TT-BTC on procedures for declaration, guarantee of tax payment, collection of taxes, late payment fees, fines, fees, charges, and other revenues for exported, imported, transited goods and vehicles exiting, entering, or transiting the country.

CIRCULAR

Regulations on procedures for declaration, guarantee of tax payment, collection of taxes, late payment penalties, fines, fees, charges, and other revenues for exported, imported, and transiting goods, and for vehicles exiting, entering, and transiting

Pursuant to the State Budget Law No. 01/2002/QH11 dated December 16, 2002 of the National Assembly; the State Budget Law No. 83/2015/QH13 dated June 25, 2015 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 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 Law on the State Bank of Vietnam 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 the Customs Law No. 54/2014/QH13 dated June 23, 2014 of the National Assembly;

Pursuant to the Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;

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;

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

This Circular stipulates procedures for:

a) Declaration, collection of taxes, late payment penalties, fines, fees, charges, and other revenues for exported, imported goods, and vehicles exiting and entering, by customs authorities (hereinafter referred to collectively as tax collection); declaration and collection of fees, charges, and other revenues by management agencies connected through a single window national portal (hereinafter referred to collectively as fee collection);

b) Electronic guarantee of tax for exported and imported goods (hereinafter referred to as electronic tax guarantee).

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, declarants (hereinafter referred to collectively as 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); Clause 14, Article 4 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 including: General Department of Customs, Provincial, Interprovincial, and Central City Customs Bureaus, Customs Sub-bureaus, Customs Control Teams, and equivalent units;

c) State Treasury agencies including: State Treasury; State Treasury Trading Center; Provincial and Central City State Treasuries; District, Urban District, and Provincial City State Treasuries;

d) Management agencies including: Ministries and sectors collecting fees, charges, and other revenues implementing the single window national portal mechanism;
e) Banks including: commercial banks, joint venture banks, foreign-owned banks, branches of foreign banks confirmed by the State Bank of Vietnam as foreign banks opening branches and operating in Vietnam related to tax collection and issuance of electronic tax guarantees;

f) Organizations and individuals related to tax, fee, charge collection, and/or issuance of electronic tax guarantees.

Article 2. Interpretation of Terms

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

1. "Electronic tax guarantee": is a form of issuance of a bank tax guarantee by means of transmitting data messages of the tax guarantee through the electronic customs payment gateway.

2. "Customs electronic payment gateway": is a system connecting, exchanging, verifying, and providing electronic information to facilitate tax, fee, charge collection, and electronic tax guarantee issuance between customs authorities, state treasury agencies, banks, and management agencies implementing the single window national portal.

a) Participants in export, import activities to submit or send standardized information and documents to a single point of entry;

b) State agencies to process data and information and make decisions based on unified and synchronized procedures and processes; issue decisions and send these decisions to the agreed-upon unified information exchange system among state agencies;

c) Customs authorities to make final decisions on clearance, release of exported, imported, and transiting goods or vehicles exiting, entering, and transiting based on timely receipt of decisions from relevant state agencies according to service delivery regulations.

6. "Core Banking": is a software system for the core banking, a set of basic business subsystems of the bank such as deposits, loans, customers... an integrated software system incorporating IT applications in information management, assets, transactions, risk management... within the banking system, serving as the nucleus of the entire information system of a banking system.

7. "Centralized Tax Accounting System": is a program application managing accounting operations for tax and other revenues for exported and imported goods by customs authorities (hereinafter referred to as the CTAS).

8. "Barcode": is the representation of information in a visible format on a payment submission form or payment slip that can be read by machines.

9. "Cooperating bank with customs authorities": is a bank that has signed a Cooperation Agreement with the General Department of Customs regarding cooperation in tax collection and electronic tax guarantee issuance, hereinafter referred to as "cooperating bank".

10. "Non-cooperating bank for collection": refers to a bank that has not signed a cooperation agreement with the General Department of Customs regarding the joint collection of tax payments and electronic tax guarantees, hereinafter referred to as "non-cooperating bank for collection".

11. "Agency Collection Bank" is a bank that has signed an agreement on cooperation for state budget revenue collection with the State Treasury and has an account opened at that bank by the State Treasury.

12. "Fees and charges" include:

a) Fees and charges managed by customs authorities;

b) Fees, charges, and other revenues collected from exported and imported goods, means of entry and exit, through the National Single Window management system (hereinafter collectively referred to as "fees");

c) Fees and charges collected by customs authorities on behalf of certain Associations;

13. "File identification number": is a unique sequence generated automatically by a computer and attached to each file. The identification number is used to distinguish and search among files.

14. "Special-purpose deposit account for collecting fees, charges, and other revenues": is a special-purpose deposit account opened at the State Treasury or a cooperating bank for collecting fees, charges, and other revenues of units under ministries and sectors, used for monitoring and managing such revenues (hereinafter referred to as "special-purpose deposit fee collection account").

15. "Collection agency's account": is the account of the Tax Authority, Customs, and other agencies assigned by the Government or the Ministry of Finance to organize state budget revenue collection, opened at the State Treasury.

16. "Deposit account for collecting agency fees": is the account of the Customs Authority opened at the State Treasury used to collect agency fees and charges on behalf of Associations.

Article 3. Deposit Accounts for Tax and Fee Payments

1. The Customs Authority's deposit account for state budget revenue collection is used to collect tax amounts, late payment penalties, and other revenues payable to the state budget, except for those specified in Clause 2 of this Article.

2. Deposit accounts of the Customs Authority

a) Deposit accounts used to collect taxes on imported raw materials, components for export production, temporary import-reexported goods, temporary export-reimported goods, anti-dumping duties, countervailing duties, and safeguard duties;

b) Deposit accounts used to collect customs fees and charges, and agency fees and charges;

c) Deposit accounts used to collect proceeds from sales of confiscated goods, other revenues, and security deposits.

3. Special-purpose deposit accounts for collecting fees, charges, and other revenues from exported and imported goods, transiting goods, means of entry and exit, and transiting means, opened at banks or the State Treasury by management agencies.

Article 4. Determination of Tax Payment Date

1. For electronic tax payment transactions: it is the date when the taxpayer performs a transaction to deduct funds from their bank account to pay taxes and receives confirmation from the Core Banking System that the tax payment transaction has been successfully completed.

2. For counter tax payment transactions: the tax payment date is determined as the date when the State Treasury or the bank confirms receipt of the tax payment on the tax payment voucher submitted by the taxpayer.

Article 5. Tax and Fee Payment Vouchers

1. Types of vouchers:

a) The tax payment declaration form used by taxpayers to declare information for each type of tax on exported and imported goods to the Customs Authority according to Form No. 01/BKNT issued together with this Circular;

The fee payment declaration form used by taxpayers to declare fee payment information to the management authority according to Form No. 02/BKNP issued together with this Circular;

b) The tax payment voucher to the state budget or to the fee collection account according to Form No. C1-02/NS or C1-ll/PHI issued together with this Circular;

The tax payment voucher to the state budget or to the fee collection account provided by the bank to the taxpayer must contain complete information including the voucher number, code, seal, and signature of the bank and the State Treasury as prescribed by law;

c) The tax and fee receipt issued according to the model prescribed by the Ministry of Finance used by the collection agency to directly collect money from taxpayers.

2. Issuing vouchers:

Taxpayers issue tax and fee payment vouchers according to the models prescribed in Clause 1 of this Article.

When issuing payment vouchers through an online support program on the customs portal, taxpayers declare their tax identification number and declaration form number to print the payment voucher to be transferred to the cooperating bank or the State Treasury for tax or fee payment.

One declaration form and one tax payment voucher can be used to pay taxes for one or more customs declarations; one declaration form and one tax payment voucher can be used to pay fees for one or more consignment files.

3. Printing vouchers:

a) Printing of tax payment vouchers for taxpayers (if requested by taxpayers) is carried out after the cooperating bank has internally controlled, communicated information, and transferred funds to the state budget, and transmitted the tax payment voucher information through the Customs Electronic Payment Gateway;

b) For non-cooperating banks, printing of tax payment vouchers for taxpayers is carried out after internal control and transferring funds to the state budget.

4. Using and issuing tax recovery vouchers to confirm paid taxes:

a) Tax and fee payment vouchers confirmed by banks or the State Treasury (signed and stamped) are used for settlement with tax management authorities;

b) If taxpayers need to obtain a tax recovery voucher, they will be issued a tax recovery voucher according to Form C1-02/NS/PH issued together with this Circular;

bl) Banks and the State Treasury, which have performed transactions to deduct funds from taxpayers' accounts or collected taxes, are responsible for issuing tax recovery vouchers to taxpayers, which must contain all original voucher information and the issuance date, signature, name of the representative officer, and stamp of the issuing authority;

b2) The Customs Authority issues a certificate of tax payment to taxpayers based on the collection data transferred by the State Treasury.

Banks must meet all of the following conditions:

1. Have implemented the Core Banking system.

2. The bank's information technology system must be capable of connecting and exchanging information 24/7 with the customs electronic payment gateway, ensuring the safety and security of the information technology system.

3. The bank's information technology system must have the function of collecting and submitting tax payments at counters and through electronic transaction channels.

4. Commitment to having sufficient equipment, technical infrastructure, human resources; strictly adhering to principles, procedures, and responsibilities to meet the requirements for organizing coordinated tax collection and electronic tax guarantee.

In cases where banks have special conditions that do not fully meet the requirements stipulated in Clause 4 of this Article, the General Department of Customs shall submit documents to the Ministry of Finance for handling each specific case according to the principle of ensuring safety, confidentiality, fairness, and effectiveness.

1. Registration Documents:

a) A letter from the bank requesting participation in coordinated collection, detailing the solutions for collecting and submitting taxes on imported and exported goods; commitment to complying with principles, procedures, and responsibilities when coordinating tax collection with the General Department of Customs: one original copy (according to form 01/CVDN-Bank);

b) Confirmation from the State Bank of Vietnam regarding the bank's implementation of the Core Banking program: one original copy;

c) Documents issued by authorized agencies certifying the establishment and lawful operation of the bank under Vietnamese law, including copies stamped by the bank:

c1) Decision on establishment and operation of the bank issued by the authorized agency: one copy;

c2) License for establishment and operation of the bank issued by the authorized agency: one copy;

c3) Business registration certificate: one copy.

2. Registration Procedures and Sequence

a) Within three working days from the date of receipt of complete documents, the General Department of Customs will send a notification letter to the bank;

b) If the documents comply with the provisions of Clause 1 of this Article, within ten working days from the date of sending the notification to the bank, the General Department of Customs will dispatch a survey team to the headquarters and center where the main system and backup system are located to inspect the technological infrastructure and information technology solutions (including network, servers, networking devices, security devices, and related devices), ensuring the safety and security of the information technology system connected to the customs authority;24IT,

c) If the conclusion of the survey team confirms that the bank meets the conditions stipulated in Article 6 of this Circular, within ten working days, the General Department of Customs will notify the bank of its eligibility to participate in coordinated state budget collection and electronic tax guarantee with the customs authority, preparing to deploy technological infrastructure and software to meet the requirements for information exchange through the customs electronic payment gateway to sign an agreement on coordinated state budget collection and electronic tax guarantee according to this Circular;

Within five working days from the date the bank provides relevant documents and materials as required by the inspection team (if any), the General Department of Customs will issue a notification to the bank confirming its eligibility to participate in coordinated tax collection and electronic tax guarantee with the customs authority, preparing to deploy technological infrastructure and software to meet the requirements for information exchange through the customs electronic payment gateway to sign an agreement on coordinated tax collection and electronic tax guarantee according to this Circular;

d) If the conclusion of the survey team confirms that the bank does not meet the conditions stipulated in Article 6 of this Circular, within ten working days, the General Department of Customs will send a letter to the bank informing it of its non-eligibility to participate in coordinated tax collection and electronic tax guarantee with the customs authority according to this Circular.

Article 8. Conditions for exchanging information

1. The electronic customs payment gateway directly connects to the centralized system of the General Department of Customs, State Treasury, and banks.

2. The national single window information portal directly connects to the systems of management agencies.

3. Information on payment collection in the form of electronic messages exchanged between relevant parties:

a) Must meet the criteria set out in the tax payment form issued together with this Circular and comply with current laws;

b) Must be signed digitally and apply security measures; digital certificates used to sign electronic messages:

bl) Must be provided from 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 banks;

b2) Must remain valid throughout the entire period during which both parties exchange information through the customs electronic payment gateway;

b3) In case of changing digital certificates, the entity using the digital certificate must notify in writing all relevant parties at least 15 working days before the new digital certificate becomes effective;

b4) In cases where the General Department of Customs exchanges information with the State Treasury, digital certificates shall be implemented according to regulations of the Ministry of Finance.

c) Information about the number and code of payment receipts, lists prepared by banks must be consistent when exchanging information with customs authorities, State Treasury, and between State Treasury and customs authorities.

4. After collecting money from taxpayers, immediately transmit the collected payment information data in the correct unified format (one message sent to the customs electronic payment gateway for each declaration or multiple declarations, each file or multiple files corresponding to one payment receipt) to the customs electronic payment gateway.

Article 9. Responsibilities of Taxpayers

1. Accurately and fully declare all payment information on tax and fees on the payment list, tax payment receipt to the state budget or fee deposit slip to the bank for payment or request for deduction of taxes and fees.

Taxpayers may use the support program of the General Department of Customs to prepare the tax payment list or fee payment list in cases where they pay fees to management agencies through the customs electronic portal.

2. Timely supplement all missing declaration forms and related information on the payment list or payment receipt upon request from customs authorities, State Treasury, and banks; taxpayers bear responsibility for delays or inaccuracies in information supplementation affecting processing, accounting, debt settlement, and clearance of goods.

3. In cases where banks issue paper tax guarantee letters, taxpayers submit original copies of the tax guarantee letters for customs authorities to retain and update into the system before officially declaring customs declarations.

4. Cooperate with banks, State Treasury, and customs authorities to handle errors in transferring tax payments or electronic tax guarantees.

Article 10. Responsibilities of Banks Cooperating in Collection

1. Provide services for tax payment collection to enable taxpayers and declarants to make cash payments at counters and electronic transactions.

2. Guide taxpayers and declarants to accurately fill out all required fields on the tax payment list (Form No. 01/BKNT) or fee payment list (Form No. 02/BKNP) issued together with this Circular.

In cases where taxpayers pay fees or charges for multiple declarations, the cooperating bank guides taxpayers to prepare a list of declarations attached to the tax payment list or state budget payment receipt.

3. Safeguard taxpayer and declarant information obtained from the customs electronic payment gateway in accordance with legal provisions on information security and cooperation agreements signed among parties.

4. Transmit state budget payment receipt information, tax guarantee letter information, or fee payment deposit slip information to management agencies through the customs electronic payment gateway as stipulated in Articles 17, 22, and 23 of this Circular.

5. Transfer funds and record full, accurate, and timely state budget revenues into the State Treasury account opened at the designated collecting bank in accordance with regulations.

6. Update and transmit complete and accurate information on transfer documents to the designated collecting bank.

7. Bear full responsibility for the payment information transmitted to the customs electronic payment gateway, and the tax guarantee amount of the declaration until it is recorded in the state budget revenue account at the State Treasury.

8. Only use information provided by the General Department of Customs for tax collection, tax guarantee, and international payments, not for other purposes.

9. Do not cancel payment orders once the customs electronic payment gateway has confirmed successful payment unless authorized by customs authorities. Any errors should be handled according to procedures outlined in Articles 25 and 28 of this Circular.

10. Cooperate with the State Treasury, designated collecting banks, customs authorities, and management agencies to address errors during implementation.

Article 11. Responsibilities of the bank acting concurrently as the collecting bank and the mandating bank (hereinafter referred to collectively as the mandating bank)

1. Fulfill all responsibilities of the collecting bank as stipulated in Article 10 of this Circular.

2. After receiving the payment order for tax and fee payments from the collecting bank, the non-collecting bank shall promptly transfer the payment amount and fully, accurately, and timely record state budget revenues into the account of the State Treasury opened at the mandating bank in accordance with regulations.

3. In case discrepancies arise during reconciliation regarding the amounts paid into the state budget from the collecting bank and the non-collecting bank, such banks shall be responsible for investigating with the State Treasury agency and promptly informing relevant parties to handle the matter and settle it into the state budget.

Article 12. Responsibilities of the non-collecting bank

1. Guide taxpayers to fill out complete information on the tax payment form (Form Cl-02/NS) or the fee collection account (Form Cl-11/PHI).

2. Transfer payment funds and provide complete and accurate information on the tax payment form to the mandating bank in accordance with regulations.

3. Issue the tax payment form with full signatures and stamps confirming that it has been reviewed by the bank to the taxpayer.

4. Refund state budget revenues to the State Treasury in accordance with the provisions of the Law on Tax Administration and related guiding documents when the transfer and recording of collected state budget revenues are incomplete or untimely.

5. Investigate and request taxpayers to supplement complete information on the tax payment form when requested by the mandating bank or the State Treasury.

6. Cooperate with the State Treasury, customs authorities, management agencies, and other relevant parties to address errors during implementation.

Article 13. Responsibilities of the State Treasury

1. Provide complete and timely information on the list of "State Treasury Agencies Accounting for Tax Payments" and the list of "Mandating Banks of the State Treasury" to the General Department of Customs.

2. Resend the summary of submitted documents due to transmission errors.

3. Guide taxpayers to prepare the tax payment summary or fee and surcharge payment summary according to the requirements of the document.

4. Utilize information from the electronic customs payment gateway to determine the Chapter code and Sub-item code for accounting tax payments.

5. Ensure the confidentiality of taxpayer information when accessed through the electronic customs payment gateway in accordance with the provisions of the Law on Tax Administration and related implementing documents.

6. Accurately record the "date of tax payment" and related information on the tax payment form of the taxpayer based on the content provided by the mandating bank or the tax collection bank to transmit the information to the customs authority for reducing the taxpayer's obligations.

7. Collaborate with the customs authority within its jurisdiction to investigate incomplete accounting tax payment documents according to the guidelines of the Ministry of Finance to ensure full and accurate accounting of tax payments and reduction of taxpayer obligations.

8. Collaborate with banks, customs authorities, management agencies, and other relevant parties to address arising errors.

Article 14. Responsibilities of Customs Authorities

1. Update and supplement complete, accurate, and timely general information and chapter codes of taxpayers from the Tax Authority, tax payment amounts of taxpayers into the database system, promptly guide on handling error codes reported by banks involved in tax collection according to the internal procedures of the industry.

2. Receive fee collection amounts information from management agencies through the National Single Window portal to the customs electronic payment gateway.

3. Provide complete, timely, and accurate budget revenue payment data on the customs electronic payment gateway, including chapter codes, sub-item codes, Treasury Department account codes and names for tax payments to be accessed by taxpayers, banks involved in tax collection, and the Treasury Department when collecting taxes.

4. Provide, publish, and update promptly information related to paid tax amounts, lists of Treasury Department account codes and names for tax payments, bank agency collection codes and names, lists of banks involved in tax collection, connection standards, identification codes, and reference codes on the customs electronic portal.

5. Provide relevant information to the Treasury Department and banks through the customs electronic portal when there are changes in the name, code of the collection agency, customs agency code, and Treasury Department account opening location at the customs agency.

6. Provide daily lists of information related to fee collections received through the customs electronic payment gateway to management agencies.

7. Provide some customs declaration information for international payments through the customs electronic payment gateway to banks involved in tax collection.

8. Develop and issue specific regulations regarding responsibilities for units when providing, accessing, querying, and using information from the customs electronic payment gateway.

9. Issue information exchange standards, connection standards with the National Single Window portal, customs electronic payment gateway, procedures, and technical requirements for reading barcode or file identification numbers on payment receipts for banks, management agencies, and related units.

10. Guide taxpayers and banks involved in tax collection to use programs to create payment lists and submission forms on the customs electronic portal.

11. Guide banks involved in tax collection that also act as agency banks to process tax payments when payment information is not appropriate, incorrect, lacks payment information, or overpayment occurs in the Treasury Department's account at the agency bank.

12. Promptly provide and return information to update payment data into the customs electronic payment gateway and record tax payments upon receipt of inquiries from the Treasury Department or agency banks according to regulations.

13. Coordinate with the Treasury Department, banks, taxpayers, and management agencies to address errors during implementation.

14. Record debt deductions, confirm completion of tax obligations, and calculate late payment fees (if applicable) immediately after receiving electronic payment information from agency banks and the Treasury Department transmitted through the customs electronic payment gateway.

15. The General Department of Customs acts on behalf of management agencies to sign Cooperation Agreements with banks concerning the coordination of fee, charge, and other administrative collection activities of the National Single Window management agency.

Article 15. Responsibilities of management agencies when exchanging information on fee collection through the national single window

1. Have software to track fees and charges with the ability to connect and exchange information with the electronic customs payment gateway through the national single window.

2. Open a separate dedicated account for collecting fees, charges, and other revenues through the national single window at cooperating banks or State Treasury in accordance with current regulations on account management.

3. Authorize the General Department of Customs to sign Agreements with banks regarding cooperation in collecting fees, charges, and other revenues.

4. Provide complete, timely, and accurate information on the fee collection statement, information related to fees, charges, and other revenues required to be collected through the national single window as stipulated in Clause 1, Article 23 of this Circular.

5. Cooperate with cooperating banks or State Treasury daily to reconcile and verify the amount of fees and charges collected through the electronic customs payment gateway with the bank statement provided by the cooperating bank or State Treasury, and jointly handle any discrepancies (if any).

6. Cooperate with the General Department of Customs daily to check and reconcile the amount of fees and charges based on the statement provided by Customs and the bank account statement provided by the bank or State Treasury, and notify any discrepancies (if any).

7. Strictly adhere to principles, procedures, and responsibilities in implementing cooperative fee collection.

PART II

SPECIFIC PROVISIONS

Article 16. Place, form, method of paying taxes and fees; guaranteeing tax payments electronically

1. Place:

a) Taxpayers shall pay taxes and fees into the State Treasury or banks.

a1) Procedures and steps for paying taxes at banks shall be carried out in accordance with Articles 17, 18, and 19 of this Circular;

a2) Procedures and steps for paying taxes at the State Treasury shall be carried out in accordance with Article 20 of this Circular;

a3) The process of collecting fees by management agencies shall be carried out in accordance with Article 23 of this Circular;

b) In cases where taxpayers pay taxes in cash but the State Treasury or authorized collection banks do not organize collection points at the customs clearance location, the customs office registering the customs declaration shall collect the tax paid by the taxpayer and transfer the entire amount collected into the budget revenue account of the State Treasury opened at the bank in accordance with regulations.

If at the time of registering the customs declaration, the taxpayer has outstanding tax debts, late payment penalties, fines, and other revenues at other customs offices and wishes to settle these debts immediately, the taxpayer shall declare and pay at the collection point of the State Treasury, bank, or submit to the customs office handling the procedures.

Procedures and steps for collecting taxes at customs offices shall be carried out in accordance with Article 21 of this Circular;

c) In cases where electronic guarantees for tax payments are made at cooperating banks.

2. Form:

Taxpayers and declarants may choose to pay taxes, fees, charges, and other revenues in cash or non-cash forms (hereinafter referred to as transfers).

3. Method:

a) Taxpayers pay by transfer or in cash at counters;

b) Taxpayers pay by transfer through electronic transaction channels.

Article 17. Payment of tax through a cooperative bank

1. The taxpayer shall declare information related to the amount of money payable for each type of currency on the tax payment declaration form (Form No. 01/BKNT) or establish the tax payment declaration program on the customs electronic portal and send it to the branch or transaction point of the cooperative bank to make the tax payment or request the transfer of tax payment funds.

In case the taxpayer uses the electronic transaction channel of the bank, they shall log into the bank's tax payment declaration program to declare information related to the amount payable for each type of tax and send the cooperative bank a request to transfer the tax payment funds.

Where the tax payable must be deposited into different revenue accounts, separate tax payment declaration forms shall be established corresponding to each revenue account.

2. The bank's system shall check the taxpayer's declared information, compare it with the information queried on the customs electronic payment portal, and process as follows:

a) In case the information matches the information queried on the customs electronic payment portal: deduct or collect the taxpayer's money and immediately transfer it into the revenue account of the State Treasury opened at the collecting bank; simultaneously transmit the collection data to the customs electronic payment portal, and issue a receipt for payment into the state budget; in case of collection and accounting after the cut-off time: no later than the start of the next working day (except for the last working day of the year), immediately transfer into the revenue account of the State Treasury. For the last working day of the year, coordinate with the collecting bank to complete accounting and transmit the documents within the last working day of the year.

In case the taxpayer pays the customs fee for multiple declarations, the bank updates the relevant information consistent with the customs fee payment message, the representative declaration number, and the total amount of customs fees payable.

b) In case the information does not match the information queried on the customs electronic payment portal: if the information other than the amount is inconsistent, the bank shall require the taxpayer to clarify, modify, and supplement the information before transferring the funds.

c) In case the taxpayer's declared information is not available on the customs electronic payment portal, the bank shall notify the taxpayer to recheck the information on the tax payment declaration form and respond to the support department (contact number and address on the customs electronic portal) for processing; in case the customs authority has not processed, the bank shall base on the taxpayer's declared information to perform: deduct or collect the taxpayer's money and immediately transfer it into the revenue account of the State Treasury opened at the collecting bank or the State Treasury; simultaneously transmit the collection data to the customs electronic payment portal and issue a receipt for payment into the state budget.

d) In case the taxpayer provides a tax payment declaration form established on the customs electronic portal, the bank shall enter the identification code of the file into the tax payment program or use a barcode scanner to obtain all the information from the receipt for payment into the state budget and proceed with subsequent steps as stipulated in Point a Clause 2 of this Article.

a) In case it matches the information on the customs electronic payment portal, automatically update the collection information, account for receivables, confirm completion of tax obligations, clear customs, calculate late payment interest (if applicable) according to regulations.

In case the taxpayer pays the customs fee for multiple declarations, the customs authority's electronic system will automatically offset the customs fee amount based on the principle of the longest outstanding fee period.

b) In case it does not match the information on the customs electronic payment portal (errors in the related information in the payment message), notify the error to the bank and refuse to update the payment information into the customs operational system; after the bank has corrected it appropriately, continue to perform subsequent steps as stipulated in Point a Clause 3 of this Article.

c) In case the system does not automatically clear customs due to information that does not match the information required on the KTTT system, the customs authority shall check the information on the system against the information presented by the taxpayer to handle according to regulations, and simultaneously notify the taxpayer of the inconsistent information to adjust the payment documents.

At the end of the day or no later than the start of the next working day, the State Treasury shall transmit the revenue receipt declaration to the Ministry of Finance's data center.

6. In case there is a transmission system failure, units shall handle according to Article 24 of this Circular.

Article 18. Payment of tax through a coordinated bank collection system simultaneously with a mandate collection agreement with the State Treasury

1. The taxpayer shall declare information related to the account to be paid in accordance with Clause 1 of Article 17 of this Circular.

2. The bank's system shall check the information declared by the taxpayer, compare it with the information queried on the electronic customs payment gateway, and proceed as follows:

a) In case the information matches the information queried on the electronic customs payment gateway, the bank shall deduct funds from the taxpayer's account, record the transaction, and immediately transfer the amount to the State Treasury's revenue account; at the same time, immediately transmit the payment data to the electronic customs payment gateway and issue a receipt for payment into the state budget.

b) In case the information does not match the information queried on the electronic customs payment gateway (excluding the amount information), the bank shall request the taxpayer to clarify, amend, and supplement the information before transferring the funds.

In case the information received from the coordinating bank/non-coordinating bank is inconsistent: within a maximum of 01 (one) working day, the coordinating bank authorized to collect shall notify the coordinating bank/non-coordinating bank to process and supplement the information on the transfer order that is incomplete.

c) In case the taxpayer's declared information is not available on the electronic customs payment gateway, the bank shall act in accordance with the provisions of point c, Clause 2 of Article 17 of this Circular.

d) In case the taxpayer provides a tax payment declaration form created on the electronic customs information portal, the bank shall enter the tax collection program using the identification code of the file or use a barcode scanner to retrieve all information from the receipt for payment into the state budget and proceed with subsequent steps as stipulated in point a, Clause 2 of this Article.

e) After receiving inter-bank payment receipts, the bank shall check the information on the transfer order, compare it with the information queried on the electronic customs payment gateway, and follow the procedures specified in points a, b, and c of this clause. In case of errors, they shall be handled according to the provisions of Articles 25 and 27 of this Circular.

By the end of the day or no later than the start of the next working day, the State Treasury shall transmit the list of payment receipts to the Ministry of Finance's data center.

6. In case of technical issues with the data transmission system between the mandating bank and the electronic customs payment gateway, the relevant units shall follow the provisions of Article 24 of this Circular.

Article 19. Payment of tax through non-cooperating banks

1. The taxpayer shall perform:

a) Prepare three copies of the payment receipt for state budget revenue;

b) Determine the amount of tax payable for each type of tax, fully declare information on state budget revenue according to Form C1-02/NS issued together with this Circular, submit to the bank to pay the money or request the transfer of funds to pay taxes;

c) In case the taxpayer pays tax into different accounts, they shall prepare separate payment receipts corresponding to each account.

2. The bank shall, based on the information declared on the payment receipt by the taxpayer, deduct the money from the taxpayer's account and transfer it immediately on the day of work or at the latest by the beginning of the next working day if the payment time to the Treasury’s collection account at the non-cooperating bank has expired, provided that all information declared by the taxpayer is complete, and shall perform:

a) Processing the payment receipt copies:

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

Copy 2: Send to the taxpayer;

Copy 3: Send to the bank entrusted by the Treasury to collect.

In cases where the non-cooperating bank does not coordinate in collecting and transferring information and funds via signed electronic transactions to the cooperating bank, there is no requirement for the taxpayer to prepare Copy 3 of the payment receipt for state budget revenue;

b) The bank must record all information on the taxpayer's payment receipt onto the transfer voucher for the Treasury or the cooperating bank.

In cases where there is no information on the budget classification, the non-cooperating bank shall fill in Chapter code "999" and Subchapter code "9999" in the transfer voucher information for the Treasury's cooperating bank or leave these fields blank.

3. Immediately upon receiving the transfer information sent by the non-cooperating bank, the cooperating bank, which is also the entrusted bank, shall check the information on the transfer order against the information queried on the customs electronic payment gateway and process as follows:

a) If the information on the transfer order matches the information queried on the customs electronic payment gateway, the entrusted bank shall be responsible for transferring the money directly into the Treasury's collection account to record state budget revenue, send the revenue information to the Treasury, and simultaneously transmit the revenue data to the customs electronic payment gateway;

b) If the information on the transfer order does not match the information queried on the customs electronic payment gateway (except for the amount), within one working day, the entrusted bank shall send a query letter to the non-cooperating bank requesting the taxpayer to clarify, correct, and supplement the information to ensure accuracy before transferring the money;

bl) Within one working day, the non-cooperating bank shall be responsible for requesting the taxpayer to provide additional information and supply full query information to the entrusted bank;

b2) Upon receiving the query information from the non-cooperating bank, the entrusted bank shall immediately transfer the money into the Treasury's collection account to record state budget revenue and send the revenue information to the Treasury;

b3) If no information is received from the non-cooperating bank within three days, the entrusted bank shall immediately transfer the money into the Treasury's collection account to record pending queries with the budget and send the revenue information to the Treasury;

c) If checking the taxpayer's declared information but finding no information on the customs electronic payment gateway, the entrusted bank shall report back to the Customs General Department's support department for handling; if the customs authority has not processed it, the entrusted bank shall proceed as stipulated in point b of this Clause;

If the bank does not supplement the information, it shall base on the taxpayer's declaration information and immediately transfer the money into the Treasury's collection account, recording pending queries with the budget.

After the taxpayer supplements the appropriate information for the non-cooperating bank to transfer to the entrusted bank, they shall continue to follow the provisions of point a of Clause 3 of this Article.

The taxpayer and the non-cooperating bank shall bear responsibility for delays or inaccuracies in providing information affecting processing, accounting, debt settlement, and clearance of goods.

At the end of the day or at the latest by the start of the next working day, the Treasury shall transmit the list of payment vouchers to the Ministry of Finance's data center.

7. In cases where the non-cooperating bank is entrusted by the Treasury to collect: the procedures for collecting money and deducting funds from taxpayers are similar to those of the non-cooperating bank.

The non-cooperating bank transmits information and transfers funds to the cooperating bank, but the customs authority will receive the payment receipt list from the Treasury for accounting, debt settlement, confirmation of completed tax obligations, and clearance of goods.

Article 20. Payment of Direct Taxes at the State Treasury

1. The taxpayer shall determine the amount of tax payable for each type of tax, fully declare the required information on the revenue collection form (according to Form No. 01/BKNT issued together with this Circular, or prepare through the electronic portal of the General Department of Customs, and send it to the State Treasury for payment or transfer of funds for tax payment.

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

a) In case the information matches the information queried on the electronic customs payment gateway, the State Treasury shall proceed as follows:

al) Deduct money from the taxpayer's account or collect money from the taxpayer to transfer into the account for tax revenue collection at the State Treasury;

a2) Record the generated amount in the revenue account or the corresponding deposit account of the customs authority as stipulated in Article 3 of this Circular;

a3) Within 15 minutes/one time of transmitting revenue collection information to the electronic customs payment gateway.

At the end of the day or no later than the start of the next working day, the State Treasury shall transmit the revenue collection form to the data center of the Ministry of Finance for the customs authority to reconcile with the transmitted documents of the day.

b) In case the information does not match the information on the electronic customs portal, the following actions shall be taken:

bl) In case there is inconsistency regarding the tax code, taxpayer name, tax amount, declaration number, economic content code (chapter code, sub-item code), the State Treasury shall request the taxpayer to modify and supplement the information on the tax revenue collection form to align with the information from the electronic customs portal before transferring funds;

b2) In case there is inconsistency regarding the budget item information (economic content code) but the taxpayer does not make modifications or supplements, the State Treasury shall record the amount in the pending processing account of the customs authority. Subsequently, it shall cooperate with the customs authority to verify and supplement the information according to regulations.

c) In case the information declared by the taxpayer is checked but there is no information on the electronic customs payment gateway, the State Treasury shall return the matter to the support department of the General Administration of Customs for handling. If the customs authority has not processed it, the State Treasury shall base on the information declared by the taxpayer on the tax revenue collection form and query other remaining information (excluding economic content) in the database on the electronic customs payment gateway to proceed as follows:

cl) Deduct money from the taxpayer's account or collect money from the taxpayer and record it in the pending processing account of the customs authority to be sent to the customs authority for related information supplementation;

c2) After supplementing the appropriate information, the State Treasury shall continue to implement the steps as prescribed in point a, Clause 2 of this Article.

d) In case the taxpayer provides a tax revenue collection form prepared on the electronic customs portal, the State Treasury shall enter the file identification code into the tax collection program or use a barcode scanner to retrieve all information on the paper tax payment form and proceed with subsequent steps as prescribed in point a of this Clause.

3. After receiving the accounting entry of tax revenue collection transferred by the State Treasury, the automated system of the customs authority shall update, record the liquidation of debt and revenue ledger, confirm the completion of tax obligations and clearance of goods, calculate late payment fees (if applicable) for the taxpayer according to regulations.

In case the system fails to automatically clear due to mismatched payment information with the required payment information in the centralized accounting system, the customs authority shall handle it according to Clause 3 of Article 24 of this Circular.

4. In case of technical issues with the data transmission system between the State Treasury and the electronic customs payment gateway, units shall act according to Article 24 of this Circular.

Article 21. Payment of taxes to customs authorities and time limit for transferring funds from the customs authority's deposit account to the state budget

1. The taxpayer shall determine the amount of tax payable for each type of tax and pay it at the customs office where the declaration is opened.

2. The customs office where the declaration is opened shall use the receipt form to collect money from the taxpayer, record the accounting liquidation of tax debt and tax revenue, confirm the completion of tax obligations, and process the clearance of goods according to regulations.

The procedures for entering information, collecting payment, and processing payment submission forms shall be carried out in accordance with the current regulations of the Ministry of Finance.

3. At the end of the day or no later than the beginning of the next working day, the customs office shall proceed to the State Treasury or the designated bank to submit the collected tax payments from taxpayers into the state budget account or other accounts as stipulated in Article 3 of this Circular.

Within three (3) working days from the date of collection of tax from taxpayers in cases of collection in particularly difficult areas or far from the collection points of the designated banks or State Treasury, the customs office must transfer the funds into the state budget account or other accounts as stipulated in Article 3 of this Circular.

4. In cases of collecting tax on behalf of others, the Customs Branch responsible for collection shall update the payment information into the centralized accounting system. The Customs Branch where the enterprise owes tax shall check the payment information and process it according to regulations.

5. Time limit for transferring funds from the customs authority's deposit account to the state budget:

For tax amounts deposited into the customs authority's deposit account at the State Treasury, monthly after closing the accounting books, if more than ninety (90) days have passed since the actual tax payment but the taxpayer has not submitted a tax refund application or tax waiver request, the customs authority shall issue a decision to transfer the funds into the state budget according to regulations.

1. Regulations on the form, conditions, and procedures for issuing tax guarantees for exported and imported goods shall be implemented in accordance with Article 43 of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export duties, import duties, and tax management for exported and imported goods.

2. Taxpayers shall carry out the procedures for issuing electronic tax guarantees with the designated banks in accordance with the current laws and regulations of the issuing bank.

In cases where taxpayers implement separate guarantees before officially registering their customs declarations, taxpayers may issue tax guarantees based on invoice numbers or waybill numbers.

3. In cases where the bank accepts the issuance of electronic tax guarantees for taxpayers, the bank shall:

a) Transfer the electronic tax guarantee information in the correct unified format through the Electronic Customs Payment Gateway.

If the guarantee letter information does not conform to the format, the system will reject the update of the guarantee information;

b) Provide taxpayers with a list of guarantee information content ensuring that all relevant information indicators recorded on the Guarantee Letter are accurately reported by taxpayers on the Automatic Electronic Clearance System;

c) The bank code used to update the KTTT system and report in the Automatic Electronic Clearance System is the code issued by the State Bank for the issuance of the Guarantee Letter.

4. The automatic electronic system of customs shall verify the electronic tax guarantee information transferred by the designated bank through the Electronic Customs Payment Gateway with the information reported by taxpayers on the Automatic Electronic Clearance System. If the information matches (regarding taxpayer identification number, declaration number or invoice number and/or waybill number, guarantee number and code, bank code of the designated bank issuing the Guarantee Letter), the Automatic Electronic Clearance System of the customs authority shall automatically confirm the fulfillment of tax obligations using the guarantee. If the information does not match, the system will not confirm the fulfillment of tax obligations using the guarantee.

5. In cases where the bank issues a paper guarantee letter: the taxpayer shall submit the original guarantee letter to the customs office where the declaration is opened. The customs office where the declaration is opened shall base on the information recorded on the guarantee letter to update the KTTT system.

6. The designated bank shall monitor the use of tax guarantees on the Electronic Customs Payment Gateway.

7. In cases where the issuing bank requests to stop the use of general guarantees (cancellation): upon receiving the request from the issuing bank, the customs authority shall immediately stop the use of such general guarantees on the System; within five (5) working days from the date of receipt of the request to stop the guarantee, the customs authority shall notify the bank that has received the request and the time when the customs authority stops using the guarantee.

The customs authority shall formally approve the cessation of general guarantees after the tax, late payment fees, and fines (if any) from the declarations that used those general guarantees have been fully paid into the state budget.

Article 23. Procedures for collecting and submitting fees and charges by management agencies

1. Management agencies provide information related to fees, charges, and other revenues to the national single window portal, including:

a) The name and tax code of the fee and charge payer;

b) The account number and name of the account for paying fees and charges of the managing agency responsible for such fees and charges;

c) The name and bank code of the bank cooperating in collection or the State Treasury holding the account for fees and charges of the managing agency;

d) The file number and date;

đ) The name of the fee or charge;

e) The amount of fee or charge to be collected;

g) The management agency issues the amount due for fees and charges;

h) Other relevant information when connecting and exchanging with the national single window portal of the customs authority.

2. The electronic system of the customs authority updates and transfers information on the amount due for fees, charges, and other revenues from the national single window portal to the customs electronic payment gateway.

3. Taxpayers declare information related to the amount payable for each type of fee listed on the fee payment declaration form (Form No. 02/BKNP) or create a fee payment declaration within the tax declaration program on the customs electronic portal and send it to the branch or transaction point of the bank to pay the fee or request the transfer of funds to pay the fee.

In case taxpayers use the bank's electronic transaction channel, they log into the bank's fee payment collection program to declare information related to the amount payable for each type of fee and send the bank a request to transfer funds to pay the tax.

If the fee must be paid into different revenue accounts, separate fee payment declarations should be created corresponding to each revenue account.

4. Based on the declared information of the taxpayer, the bank or State Treasury has the responsibility to check the information and proceed as follows:

a) In case the declared information matches the information on the customs electronic payment gateway, the bank or State Treasury is responsible for:

al) Withdrawing money from the account or collecting money from the taxpayer to immediately transfer into the fee revenue account of the management agency at the State Treasury or the bank where the account is held;

a2) Simultaneously, the State Treasury or the bank where the account is held immediately transmits the fee collection information data to the customs electronic payment gateway and prepares a receipt for the fee payment;

b) In case the taxpayer's declared information does not match the information on the customs electronic payment gateway (except for the amount information), the bank or State Treasury requests the taxpayer to clarify, modify, and supplement the information before transferring funds;

c) In case the information declared by the taxpayer is checked but there is no information in the customs electronic payment gateway, the bank cooperating in collection or the State Treasury refers back to the support department of the General Customs Department for handling, if the customs authority has not processed it;₂₀The bank or State Treasury will then base on the taxpayer's declared information to proceed as follows:

cl) Immediately transfer into the fee revenue account at the State Treasury or bank;

c2) Simultaneously transmit the fee collection information data to the customs electronic payment gateway for the customs authority;

c3) Prepare a receipt for the fee payment and transfer it to the taxpayer;

d) In case the taxpayer provides a fee payment declaration created on the customs electronic portal, the bank or State Treasury enters the declaration into the fee collection program using the identification number of the file or uses a barcode scanner to retrieve all information from the receipt for the fee payment account and proceed with the subsequent steps as specified in point a of this clause.

5. After receiving the payment information sent by the bank or State Treasury through the customs electronic payment gateway, the customs authority proceeds as follows:

a) In case the payment information for fees matches the information on the customs electronic payment gateway, the customs authority's system updates the fee collection information, offsets the debt, and clears the goods for the taxpayer according to regulations;

b) In case the payment information for fees does not match the information on the customs electronic payment gateway (errors in related information in the payment message), notify the error code to the bank or State Treasury where the transfer was made and refuse to update the payment information into the customs operational system. After the bank has corrected the information appropriately, continue with the subsequent steps as specified in point a of this Article;

c) After receiving the transferred payment information for fees, the bank cooperating in collection and the State Treasury record the generated amount into the fee revenue account according to regulations.

6. In case there is a malfunction in the data transmission system between the bank cooperating in collection, State Treasury, and the customs electronic payment gateway, the units handle it according to the provisions of Article 24 of this Circular.

At the same time, fully transmit the information on the amount paid from the customs electronic payment gateway to the national single window portal.

7. In case taxpayers pay fees through banks that have not cooperated in collection: after collecting the money, the bank transfers all information and funds to the cooperating bank or State Treasury where the account is held to forward the payment information to the customs electronic payment gateway.

Article 24. Handling Information When Customs Authority Systems, State Treasury, and Banks Encounter Technical Issues During Joint Collection

1. The customs authority, state treasury, and banks involved in joint collection must register internal emails to notify relevant information related to budget payments.

2. In case of system failure, the parties involved are responsible for identifying the cause of the failure and internally notifying each other and the taxpayer within one working hour to coordinate resolution.

3. Based on payment vouchers provided by taxpayers and information from banks and the state treasury, the customs authority shall confirm completion of tax obligations.

4. After resolving transmission issues, the bank involved in joint collection and the state treasury shall transmit all collected information that has been issued with payment receipts to the national treasury through the electronic customs payment gateway as prescribed.

5. Upon receiving payment information through the electronic customs payment gateway, the customs authority shall process debt write-offs and calculate late payment fees (if applicable) for taxpayers.

1. Content of verification:

a) Detailed verification of information on payment receipts to the state treasury and payment receipts to fee accounts, including all details listed in the payment message.

b) Total verification of payment receipts to the state treasury and fee payment receipts, total amounts according to the budget ledger or type of fee, detailed by customs authority, local state treasury, or management agency; verification statement.

c) Detailed verification of tax guarantee information (including individual and general guarantee message information) against the full details listed on the tax guarantee letter as stipulated in Circular 38/2015/TT-BTC dated March 25, 2015, issued by the Ministry of Finance.

d) Total number of various tax guarantees, total amount, detailed by customs authority;

d) Verification information lists shall be prepared according to Form 02/BKDCNS-NH (for taxes) or Form 03/BKDCHI (for fees), as issued together with this Circular.

2. Scope of verification: The General Department of Customs and the head office of the bank involved in joint collection shall verify all information and exchange information through the electronic customs payment gateway with the bank's system.

All information on payment receipts to the state treasury, dedicated account payment receipts for fee collections, and other revenue, as well as tax guarantee information generated from 16:00 on the previous working day until 16:00 on the current working day according to the time of the electronic customs payment gateway.

3. Method of verification: The customs authority and the bank involved in joint collection shall verify and exchange information electronically through the electronic customs payment gateway. In case discrepancies arise, both parties shall cooperate to resolve them.

4. Time of Verification:

Daily verification: Shall be conducted after 16:00 on the verification day. The content of verification shall comply with the provisions of Clause 1 of this Article.

In case the verification day falls on a holiday, the systems of all parties will automatically handle it; if there are discrepancies, they must be resolved on the next working day.

On the last day of the year, all information on payment receipts to the state treasury generated up to 24:00 on the working day according to the time of the electronic customs payment gateway must be verified.

5. Handling Results of Verification:

a) If the verification information matches: The customs authority shall confirm with the bank involved in joint collection through the electronic customs payment gateway.

b) If the verification information does not match: Both parties must review and cooperate to determine the cause and resolve until the information matches.

c) If the customs authority does not receive payment receipt information from the state treasury within three working days, the customs authority:

cl) Shall notify the bank involved in joint collection about not receiving payment receipt information from the state treasury.

c2) The bank involved in joint collection shall clarify the reason for not transferring payment information to the state treasury, explain to the customs authority regarding the non-transfer of payment information to the state treasury, and implement tax payment and late payment fees (if caused by the bank's subjective reasons) according to the correct regulations, and rectify the consequences of violations caused by itself.

6. Handling Verification of Payment Information Between the Amount Transferred by the Bank Through the Customs Payment Gateway and the Treasury Receipt Voucher List:

a) Every day, the Customs Bureau, Branch Customs Office assigns staff from the Business Affairs Department and the Consolidation Team to check the search functions on the KTTT system, review the bank's transferred payment amounts through the electronic customs payment gateway, reconcile with the state treasury's payment receipt list to identify delayed transfers by the bank; notify the bank about unreceived payment receipt information from the state treasury.

Cooperate with the bank's points of contact to check payment receipts presented by enterprises when encountering system failures.

b) Branches of the bank involved in joint collection where the transfer occurs have the responsibility to cooperate with the Customs Bureaus and Branch Customs Offices to resolve delayed transfers to the state treasury.

c) For banks violating the transfer time regulations, if the customs authority has issued reminders but they have not been rectified, the General Department of Customs will officially suspend cooperation in collection and handle according to the law.

1. Content of verification:

a) Compare detailed information on payment slips submitted to the state budget with the list of payment vouchers transmitted by the State Treasury to ensure all items on the payment slips for the state budget are complete;

b) Compare the total number of payment slips submitted to the state budget and the total amount according to the budget item details between customs authorities and local treasuries with the list of payment vouchers transmitted by the State Treasury.

2. Time of Implementation of Comparison:

a) On working days, after receiving the list of payment vouchers (Form No.: 04/BK-CTNNS issued together with this Circular) from the State Treasury, within one day, customs authorities shall compare the information on tax payments received that day from banks and the State Treasury with the list of payment vouchers (Form No.: 04/BK-CTNNS);

b) In case of discrepancies, within three working days:

bl) The customs authority shall notify the State Treasury of the list of payment slips submitted to the state budget that have not been received information through the electronic customs payment gateway;

b2) The State Treasury shall be responsible for clarifying the cause and coordinating with the customs authority and the bank involved in collection to handle the issue.

1. Principles for Handling Errors

a) The unit where the error occurs must bear responsibility and proactively determine the cause of the error, rectify the consequences, and send a review letter or notification to related units for coordination and handling in accordance with regulations;

b) Overpayments and underpayments shall be handled according to the provisions regarding errors arising during accounting processes;

Cases of overpayment and requests for refunds must ensure they do not affect declarations already processed by customs authorities for debt deduction, confirmation of tax obligations fulfilled, and clearance of goods;

c) In all cases of adjustment, when tax payment vouchers have been transmitted by the State Treasury to the revenue collection agency, all adjustment vouchers or returned vouchers related to them must also be transmitted to the revenue collection agency for monitoring to prevent abuse and loss of state revenue;

đ) In cases where the bank makes an overpayment compared to the taxpayer's and customs authority's requirements, and the customs authority has used the payment information for accounting, debt deduction, confirmation of tax obligations fulfilled, and clearance of goods, the bank must notify (in writing) the customs authority and simultaneously inform the State Treasury about the overpayment. Based on the customs authority's opinion, the State Treasury will coordinate to handle the situation;

e) Banks and bank branches involved in collection that make errors in transferring funds, causing delays in transferring funds to the state budget, must bear responsibility and proactively determine the cause of the error, rectify the consequences for the budget, and at the same time send a review letter or notification to the customs authority, the collecting bank, and the State Treasury for coordination and handling;

f) In cases where there are errors in electronic guarantee information requiring adjustments, the bank must submit the cancellation notice of the guarantee and issue a new electronic guarantee letter to replace the canceled one;

The new guarantee letter must include all required contents as stipulated, and its validity period must cover the validity period of the canceled guarantee, and the amount must be equal to or greater than the tax amount guaranteed;

2. Responsibilities of Taxpayers:

a) When taxpayers discover errors in the declaration information on tax payment vouchers, they must submit a written request for adjustment to the customs authority; the customs authority is responsible for checking and issuing a request for budget adjustment voucher to the State Treasury as the basis for adjusting accounting entries;

b) If taxpayers declare inaccurately on the declaration form or registration year (but do not change the budget item or customs authority), they must issue an adjustment request according to Form Cl-07 of the Ministry of Finance for the customs authority to check and process in the KTTT system;

c) If the bank transfers more money than requested by the taxpayer and the customs authority has used the payment information for accounting, debt deduction, confirmation of tax obligations fulfilled, and clearance of goods, within two working days from receiving the taxpayer's request, the customs authority where the declaration was opened must confirm the updated amount and send it to the State Treasury; the principle of refund implementation follows the guidance provided in point d, Clause 1, Article 27 of this Law;

3. Responsibilities of Non-Coordinating Banks:

Non-coordinating banks that have transferred funds and payment information to the collecting bank or State Treasury, if they discover errors, must cooperate with the receiving unit to review and adjust the errors;

4. Responsibilities of Coordinating Banks:

a) Coordinating banks that have transferred funds and payment information to the collecting bank, if they discover errors, must issue a review letter to the collecting bank to review and adjust the errors;

b) If the coordinating bank has transferred funds and payment information to the collecting bank, and simultaneously transmitted the payment information to the customs payment gateway and had it accounted for, deducted, and confirmed as tax obligations fulfilled, upon discovering errors, the bank must issue a review letter to the customs authority where the declaration was opened to confirm the tax payment information, while sending the collecting bank to review and adjust the errors without affecting the debt processing of the cleared consignment;

c) Handling errors in cases where the bank transfers more money than requested by the taxpayer:

c1) The bank must submit a confirmation request for the overpaid amount to the State Treasury and the customs authority where the declaration was opened;

c2) The principle of refund implementation follows the guidance provided in point d, Clause 1, Article 27 of this Law.

5. Responsibilities of Collecting Banks:

a) In case funds and information for state budget payment have been transferred to the State Treasury, if the bank discovers errors, it shall issue a query letter to the State Treasury to conduct verification and correct the errors.

b) Upon receiving the query letter from the collecting bank and the non-participating bank, the collecting bank shall conduct verification and correct the errors in the payment process; simultaneously, it shall provide the corrected information to the State Treasury for error correction.

c) In cases where the collecting bank transfers funds and simultaneously sends payment submission information to the customs clearance payment gateway and such information has been recorded, debited, and confirmed as completed tax obligations, if errors are discovered, the collecting bank shall issue a query letter to the customs authority that opened the declaration to confirm the tax payment information, while also sending the State Treasury₂₅ to conduct verification and correct the errors, ensuring that it does not affect the debt processing of the cleared consignment.

d) In cases where the bank mistakenly over-transfers funds compared to the taxpayer's requirements, the bank shall send a written request to the customs authority that opened the declaration and the State Treasury to confirm the over-transferred amount; within two working days from receiving the bank's request, the customs authority that opened the declaration shall confirm the updated amount in the system and send it to the State Treasury. Based on the confirmation and refund request from the customs authority that opened the declaration, the State Treasury shall conduct verification and refund the over-transferred amounts to the bank according to the guidance at point d, clause 1 of this Article.

6. Responsibilities of the customs authority:

a) When the customs authority discovers errors from the information provided by the State Treasury, if the information has been recorded by the State Treasury and the customs authority that opened the declaration has recorded, debited, confirmed completion of tax obligations, cleared goods, or recorded tax payments, the customs authority shall issue a request for adjustment to the State Treasury and the tax authority where the taxpayer is registered (if the erroneous tax is value-added tax) to adjust the recorded tax payment information.

In cases where the customs authority receives a list of tax payment vouchers from the State Treasury but the collection agency or the State Treasury holding the account is incorrect, the customs authority that received the list of tax payment vouchers shall conduct verification and send a written request to the State Treasury to adjust the collection voucher to the correct collection agency and the correct State Treasury holding the account.

b) Based on the query letter regarding the pending account of the customs authority at the State Treasury, the customs authority shall determine and supplement the recorded tax payment information in the query letter and send it to the State Treasury to adjust the recorded tax payment information.

c) In cases where the bank mistakenly over-transfers funds compared to the taxpayer's requirements, the following actions shall be taken:

c1) After receiving the bank's request to confirm the overpaid amount, the customs authority shall respond to the bank with the amount received and send it to the State Treasury for refund within the latest two working days.

c2) Based on the confirmation from the customs authority that opened the declaration, the bank shall go to the State Treasury to conduct verification and refund.

7. Responsibilities of the State Treasury:

a) After recording tax payment and transferring the tax payment information to the customs authority, if errors are discovered, the State Treasury shall be responsible for adjusting the information and notifying the customs authority to ensure that the information management is adjusted without affecting the debt processing of the cleared consignment.

b) Upon receiving a query request from related agencies (customs authority, collecting bank, cooperating bank, non-cooperating bank), within two working days, the State Treasury shall be responsible for reviewing and notifying the customs authority to adjust the tax payment information.

c) The State Treasury shall be responsible for issuing a query letter for the recorded payments in the pending account of the customs authority to allow the customs authority to supplement the recorded tax payment information.

d) Handling errors in cases where the bank over-transfers funds compared to the taxpayer's requirements:

d1) If the customs authority that opened the declaration has used the payment information for clearance, the bank shall require the taxpayer to be responsible for refunding the over-transferred amount.

d2) If the customs authority has not used the payment information for clearance, based on the confirmation document from the customs authority that opened the declaration and the verification by the collecting bank, within two working days, the State Treasury shall carry out the refund according to regulations.

8. In cases where the systems of all parties meet the conditions for electronic query, if the cooperating bank over-transfers funds compared to the taxpayer's requirements, the relevant units shall take the following actions:

a) The cooperating bank shall submit a query request through the electronic customs clearance payment gateway.

b) The General Department of Customs shall execute the query command, respond to the cooperating bank, and send it to the State Treasury.

c) The State Treasury shall base its actions on the bank's request and the query results sent by the General Department of Customs through the electronic customs clearance payment gateway to carry out the refund according to regulations.

Article 28. Implementation of Review, Adjustment of Information and Handling Errors in Electronic Tax Guarantee in Comparison Among Relevant Parties

1. Principles for Handling Errors:

The principles for handling shall be carried out in accordance with Clause 1 of Article 27 of this Circular.

2. Responsibilities of Taxpayers:

When discovering errors in guarantee information provided by the bank, then:

a) Request the customs authority to recheck the guarantee information that the bank has transferred to the customs authority;

b) Notify the issuing bank about the discrepancy in the guarantee information, and request the bank to amend, supplement, or replace the guarantee information list.

3. Responsibilities of the Bank Cooperating in Collection:

The bank shall have the responsibility to recheck the guarantee information that has been issued or reported by the customs authority or the taxpayer as having errors, and shall implement:

a) In case of discrepancies between the information of the guarantee letter provided to the taxpayer and the information sent to customs, provide accurate information of the guarantee letter to the taxpayer for declaration;

b) In case of errors in the content of the issued guarantee letter, request to send a message to cancel the guarantee letter and issue a new guarantee letter in compliance with Clause 1 of Article 27 of this Circular.

4. Responsibilities of customs authorities:

a) In case the taxpayer discovers errors in the guarantee information provided by the bank cooperating in collection, the customs officer at the declaration opening office shall assist the taxpayer in checking and determining the erroneous guarantee information;

b) Check the message requesting cancellation of the guarantee, if electronic guarantee cancellation is accepted, then proceed with cancellation of the guarantee and acceptance of a new guarantee in compliance with Clause 1 of Article 27 of this Circular.

Article 29. Procedure for Comparison and Handling Errors (if any) when Collecting Fees and Charges of Management Authorities

1. On a daily basis, the customs authority shall carry out comparison of successful transactions and canceled transactions with the bank cooperating in collection.

2. Based on the results of comparing fee and charge collection transactions with the bank cooperating in collection or State Treasury, the customs authority shall prepare a list of successful transactions and transfer it to management authorities through the national single window portal.

3. Based on the transaction list issued by the customs authority and the account statement of fees and charges from the bank cooperating in collection or State Treasury where the account is held, the management authority shall check and identify any errors.

4. In case of errors, the management authority shall notify the customs authority so that the customs authority can coordinate with relevant units to review and handle.

Within three working days, the customs authority shall be responsible for notifying all relevant parties about the cause of the error for coordination and adjustment.

PART III

IMPLEMENTATION

Article 30. Effective Date

1. This Circular takes effect from January 1, 2016.

2. The provisions of this Circular replace Circular No. 126/2014/TT-BTC dated August 28, 2014 of the Ministry of Finance on certain procedures for declaration, collection of taxes, late payment penalties, fines, and other revenues for exported and imported goods; the provisions regarding locations, forms of tax payment, declaration of tax payment, fund transfers, information transfer, data comparison, and handling of data comparison errors 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 guiding the procedures for organizing cooperation in state budget revenue collection between the State Treasury - General Department of Taxation - General Department of Customs and banks.

Article 31. Implementation

1. The Director of the General Department of Customs shall base on actual circumstances and technical infrastructure capabilities to establish data exchange standards for information on tax collection, tax guarantee, fees, charges, and other revenues between management agencies and banks, and to sign cooperation agreements for electronic tax payment and tax guarantee for exported and imported goods, fees, charges, and other revenues between the General Department of Customs and banks.

2. The Director of the General Department of Customs shall supplement the Appendix to the Cooperation Agreement for Collection in cases where banks have already signed cooperation agreements for collection with the General Department of Customs.

3. During the implementation process, if any issues arise, organizations and individuals shall report them specifically to the Ministry of Finance (General Department of Customs) for guidance and resolution.