Circular No. 41/1998/TT-BTC guiding the centralized management regime for state budget revenues through the State Treasury.

CIRCULAR

Guidelines for centralizing and managing state budget revenues through the State Treasury
Implementing Decree No. 87/CP dated December 19, 1996 of the Government detailing the decentralization of management, preparation, execution, and settlement of the state budget, the Ministry of Finance issued Circular No. 24 TC/KBNN dated May 13, 1997 to guide the system of centralizing and managing state budget revenues through the State Treasury.

 

After a period of implementation, to perfect the mechanism and adapt to actual conditions, the Ministry of Finance issued a Circular guiding the system of centralizing and managing state budget revenues through the State Treasury system to replace Circular No. 24 TC/KBNN dated May 13, 1997 as follows:

1. All state budget revenues must be deposited into the State Treasury in the form of cash, payment drafts, or non-fixed transfers; for certain state budget revenues at commune level, where direct deposit into the State Treasury is difficult, the revenue collection agencies may collect cash or payment drafts directly and then must deposit them fully and promptly into the State Treasury in accordance with this Circular.

 

A. GENERAL PROVISIONS:

2. Revenue collection agencies (State Tax, Customs, Finance, and other agencies authorized by the Government or delegated by the Ministry of Finance) shall cooperate with the State Treasury to manage and centralize state budget revenues, regularly checking and reconciling to ensure that all sources of revenue are fully and promptly centralized into the state budget fund.

3. Organizations, individuals, including foreign organizations and individuals operating within the territory of the Socialist Republic of Vietnam, have the responsibility and obligation to pay all taxes, fees, levies, and other revenues into the state budget in full and on time as prescribed by law. It is strictly prohibited for any level of government, organization, or individual to retain state revenue or establish extrabudgetary funds using state revenue contrary to regulations.

4. All state budget revenues must be recorded accurately, completely, and promptly in Vietnamese Dong, in accordance with the fiscal year, budget level, and State Budget Classification. State budget revenues in foreign currency, physical assets, or labor days shall be converted into Vietnamese Dong according to the exchange rate for foreign currency, price of physical assets, and labor day prices as stipulated by the competent authority for recording state budget revenues.

5. During the process of centralizing and managing state budget revenues, if there are revenues collected incorrectly or exempted/reduced according to the decision of the competent authority and already centralized into the state budget, they must be refunded; based on the refund decision of the finance agency, the State Treasury will execute the withdrawal from the budget fund to return to the beneficiaries.

I. PREPARATION OF STATE BUDGET REVENUE ESTIMATES:

 

B. SPECIFIC PROVISIONS

Based on the annual revenue tasks assigned and anticipated revenue sources arising in the quarter, revenue collection agencies prepare quarterly revenue estimates, breaking down by economic sector, region, and direct payers at the State Treasury, for the State Treasury to coordinate monitoring and implementation.

The Tax Agency prepares tax, fee, and levy revenue estimates (excluding export duties and import duties) and other revenues under its jurisdiction.

The Customs Agency prepares export duty and import duty revenue estimates (including special consumption taxes on imported goods via land borders and value-added taxes) and other revenues under its jurisdiction.

The Finance Agency and other authorized revenue collection agencies prepare revenue estimates for the remaining state budget revenues.

Quarterly revenue estimates are submitted before the 10th day of the last month of the preceding quarter.

II. ORGANIZATION OF STATE BUDGET REVENUE COLLECTION:

1. Revenue notification and payment receipt into the state budget:

1.1. Revenue notification:

Based on the tax declaration and other amounts payable to the state budget of the payer as prescribed by law, the revenue collection agency checks and determines the amount of tax and other amounts payable to the state budget and issues a revenue notification to the payer. In the revenue notification, each revenue item must clearly specify the chapter, type, section, sub-section, and sub-subsection according to the State Budget Classification.

The state budget revenue notification (referred to as revenue notification) is printed and uniformly issued and managed nationwide by the Ministry of Finance (General Department of Taxation) and the General Customs Department.

If the deadline for payment specified in the revenue notification has expired and the organization or individual has not fulfilled their payment obligation, the tax agency, customs agency (for late payments of taxes and fees), and finance agency (for late payments of other revenues) have the right to request the bank or State Treasury to deduct the amount due from the account of the organization or individual (if they have an account with the bank or State Treasury) and may apply measures provided by law to collect for the state budget (Attachment Model Order for Payment into the State Budget No. 01/TNS).

Cases considered as late payments with valid reasons temporarily not subject to account deductions and penalties mentioned above include:

Enterprises that have been decided to be dissolved and are in the phase of handling residual matters.

Enterprises facing objective difficulties, permitted by the competent authority as stipulated in Point 3, Article 43 of Decree No. 87/CP dated December 19, 1996, to submit to the People's Committee at the same level (for enterprises established by localities) or the Prime Minister (for enterprises established by the Central Government) to delay payment.

Handling of late payments is carried out according to decisions of the Prime Minister and Provincial People's Committees.

1.2. Payment receipt into the State Budget:

The payment receipt into the State Budget (in cash or transfer) is a revenue receipt printed and uniformly managed nationwide by the Ministry of Finance (General Department of Taxation) according to the model attached to this Circular, including the following main contents:

Name and address of the organization or individual obligated to pay into the state budget.

Business field and industry

Content of payment and date of payment

Place of payment

Details of revenue items corresponding to the State Budget Classification.

Amount paid (in figures and in words).

2. Methods of collecting state budget revenues:

2.1. Taxes, fees, and levies:

a. Collection through the State Treasury:

Taxes, fees, and levies that are directly deposited at the State Treasury include the following entities:

The taxes, fees, and charges paid directly to the State Treasury include the following objects:

State-owned enterprises, foreign-invested enterprises, joint-stock companies, limited liability companies, joint ventures, associated enterprises, and economic organizations with legal personality.

Economic collective organizations and individual businesses with fixed business locations and monthly revenue levels. The Ministry of Finance shall instruct the General Department of Taxation to provide specific guidelines on how to determine the revenue levels for classification purposes for each locality.

Upon receipt of the tax collection notice, organizations and individuals obligated to pay must fully and timely submit all amounts due to the state budget to the National Treasury in cash, payment orders, or by transfer.

The National Treasury is responsible for collecting and consolidating payments into the state budget.

b. Collection through collection agencies:

Taxes, fees, and charges submitted through collection agencies include:

Taxes, fees, and charges from non-fixed and infrequent business entities.

Households with small income levels that do not have the conditions to directly deposit into the National Treasury (the Ministry of Finance shall instruct the General Department of Taxation to provide specific guidelines on determining households with small income levels).

Agricultural land use taxes, revenues from rural areas, and border crossings where National Treasury collection points cannot be established.

Collection agencies are responsible for collecting money in cash or payment orders from payers and subsequently depositing the entire amount collected into the National Treasury according to Article II Section 3.1.2 of this Circular.

2.2 For revenues from state economic activities, public services, land use fees, proceeds from the sale or lease of state-owned assets at administrative and service units,...: must be directly deposited into the National Treasury (or collection agency) as notified by the relevant authority.

2.3 For fines: based on the penalty decision of the competent authority, the payer is responsible for paying the fine into the National Treasury. In special cases (collection of fines at borders, islands, at sea,... as stipulated by the Ministry of Finance) if direct payment into the National Treasury is difficult, the authority issuing the penalty decision may collect the fine directly and deposit the entire amount collected into the National Treasury.

2.4 Revenues from domestic borrowing and foreign borrowing:

Domestic borrowings in the form of issuing government bonds (including those raised for the central budget and those raised for provincial budgets for investment in infrastructure construction as decided by the Prime Minister): The National Treasury organizes the issuance of bonds and records the revenue into the state budget according to regulations.

For other domestic borrowings (temporary advances from the State Bank for the central budget and other borrowings): based on loan transfer documents, the National Treasury records the revenue into the state budget.

For foreign borrowings (those recorded in the state budget):

For borrowings in currency (foreign currency transferred to the centralized foreign exchange fund), based on transfer documents, the National Treasury converts it into Vietnamese dong at the accounting exchange rate and records the revenue into the state budget.

If the borrowed funds are not transferred to the centralized foreign exchange fund, based on the notification of the Ministry of Finance, the National Treasury converts it into Vietnamese dong at the accounting exchange rate and records both revenue and expenditure in the state budget.

For borrowings in the form of materials, equipment, goods: they are converted into Vietnamese dong for recording revenue into the state budget according to Article II Section 3.3 of this Circular.

2.5 For revenues from financial reserve funds, additional revenues from higher-level budgets,...: based on decisions of the competent authority or transfer documents from higher-level budgets, the National Treasury records the revenue into the state budget.

For surplus in the state budget: based on the approved final accounts of the state budget by the competent authority, the National Treasury transfers the surplus into the financial reserve fund or records it as revenue for the following year according to regulations.

2.6 For revenues of village budgets shall be implemented according to Circular No. 14 TC/NSNN dated March 28, 1997 issued by the Ministry of Finance.

2.7 For revenues of Vietnamese organizations and individuals abroad, the Ministry of Finance has separate guidelines.

3. Process of state budget collection:

3.1 Collection in Vietnamese dong:

3.1.1 Collection by transfer:

When submitting the state budget by transfer, the payer prepares six copies of the state budget payment voucher by transfer (model 03/TNS attached): Copy 1 is retained at the stub of the payment voucher; the remaining five copies are transferred to the bank or the National Treasury where the account is opened. The bank or the National Treasury where the payer opens the account is responsible for deducting the account balance of the unit to pay the state budget immediately upon receiving the document. The process is as follows:

a. In case the payer opens an account at a bank.

Copy 2 is used as the debit voucher for the payer's account at the bank;

Copy 3 notifies the payer of the debit;

Send the remaining three copies (copies 4, 5, 6) along with the payment list to the National Treasury.

Upon receipt of the payment list and the accompanying payment voucher from the bank, the National Treasury confirms the payment voucher, records the state budget revenue, and processes the payment vouchers as follows:

Copy 4: Used as the accounting voucher for recording state budget revenue;

Copy 5: Sent to the direct management collection agency of the payer;

Copy 6: Sent to the finance department at the same level as the collection agency.

b. In case the payer opens an account at the National Treasury.

Copy 2: Debit the payer's account;

Copy 3: Notify the payer of the debit;

Copy 4: Used as the accounting voucher for recording state budget revenue;

Copy 5: Sent to the direct management collection agency of the payer;

Copy 6: Sent to the finance department at the same level as the collection agency.

In case the payer uses a guaranteed check to pay the tax, the National Treasury processes it like other guaranteed checks.

3.1.2 Collection in cash or payment orders:

a. In case of direct collection through the National Treasury:

Based on the collection notice from the collecting agency, the payer shall prepare five copies of the cash payment receipt to the state budget (model number 02/TNS attached) according to the State Budget Register: Copy 1 is retained as the stub of the payment receipt; the remaining four copies of the payment receipt along with the amount due shall be brought to the National Treasury's collection point for payment procedures.

The National Treasury shall check, reconcile, collect the money, sign, and stamp "money received" on the remaining four copies of the payment receipt.

Copy 2 is retained by the National Treasury as a record of state budget revenue accounting.

Copy 3 is returned to the payer.

Copy 4 is sent to the directly managing collecting agency (at the end of the day together with the detailed list of collections).

Copy 5 is sent to the financial authority at the same level as the collecting agency.

For fixed transaction points, the Tax Authority arranges tax officers to work with the National Treasury to collect state budget revenues.

b. In cases where collection is made through the collecting agency:

The collecting agency uses the collection voucher to directly collect money from the payer; and prepares a detailed list of collection vouchers according to the State Budget Register to deposit the money into the National Treasury.

Every day (at the end of the day or the beginning of the next day), based on the detailed list of collection vouchers, the collecting agency shall prepare five copies of the cash payment receipt: Copy 1 is retained as the stub of the payment receipt; the remaining four copies along with the detailed list and the total amount collected shall be submitted to the National Treasury.

The National Treasury collects the money, stamps "money received," and confirms on the copies of the payment receipt, and the subsequent processing follows the procedure for direct collection through the National Treasury.

3.2. Collection of state budget revenues in foreign currency:

3.2.1. Management principles:

All state budget revenues in foreign currency (including loans, foreign aid in foreign currency), the National Treasury records the centralized foreign currency fund (in original currency) while converting it into Vietnamese dong according to the accounting exchange rate published by the Ministry of Finance for state budget revenue accounting and distribution among levels of budget according to prescribed regulations.

The centralized foreign currency fund is uniformly managed at the Central National Treasury. Local budgets (province, district, commune) are not allowed to establish foreign currency funds. All foreign currency revenues generated at local National Treasuries must be transferred to the Central National Treasury. Interest from foreign currency deposits, after deducting the fees for transferring foreign currency to the Central level, is managed, utilized, and settled with the state budget according to the financial management system applicable to the National Treasury system.

The centralized foreign currency fund is used to settle and pay foreign currency expenditures as stipulated by the Ministry of Finance. Any remaining foreign currency, the Central National Treasury is permitted to sell to the State Bank or state-owned commercial banks for Vietnamese dong to settle and pay expenditures in Vietnamese dong. The difference between the selling exchange rate for banks and the accounting exchange rate, the National Treasury shall remit to the Central Budget (if there is an increase) or be provided by the Central Budget (if there is a decrease). Monthly, the Central National Treasury compiles the exchange rate differences occurring in the month and sends them to the Ministry of Finance (State Budget Department) for handling.

The Minister of Finance authorizes the Director of the Foreign Financial Affairs Department to determine and publish the accounting exchange rate for foreign currency, ensuring the following principle:

The accounting exchange rate is calculated based on the average actual buying and selling rates in the interbank foreign exchange market over the previous 30 days before the announcement date.

If during the month, the actual buying and selling rates of foreign currency in the interbank foreign exchange market fluctuate significantly (increase or decrease by more than 5% compared to the accounting exchange rate), the Ministry of Finance will consider and adjust the accounting exchange rate accordingly.

The accounting exchange rate is applied uniformly nationwide in the following transactions:

Conversion and accounting of state budget revenues and expenditures in foreign currency (including physical receipts with a foreign currency basis).

Accounting conversion of the National Treasury.

3.2.2. Collection methods:

a. For foreign currency collections via bank transfer:

Based on the notification of receipt and the settlement statement from the bank, the National Treasury records the centralized foreign currency fund and converts it into Vietnamese dong according to the accounting exchange rate for state budget revenue recording.

b. For foreign currency collections in cash through the bank:

The collection process is carried out as follows:

The payer prepares six copies of the cash payment receipt to the state budget (model number 04/TNS attached): Copy 1 is retained as the stub of the payment receipt, and the remaining five copies the payer brings to the bank where the National Treasury has an account to deposit foreign currency cash.

The bank collects the foreign currency, signs and confirms on the five copies of the payment receipt: Copy 2 is returned to the payer, one copy is retained by the bank; the remaining three copies along with the settlement statement are sent to the National Treasury.

Upon receiving the foreign currency deposit receipt and the bank's settlement statement, the National Treasury records the centralized foreign currency fund and converts the foreign currency amount into Vietnamese dong for state budget revenue recording, and processes the copies of the payment receipt as in the case of cash payment.

Fees for foreign currency cash deposits are paid by the entity or individual making the deposit to the bank.

c. For foreign currency collections in cash through the collecting agency:

AT Where it is not possible to deposit foreign currency cash into a bank, the collecting agency may directly collect foreign currency cash. Subsequently, the entire amount of foreign currency cash collected is deposited into the National Treasury of the province or city. The collection process and document handling are similar to the case of cash and payment drafts through the collecting agency.

The collection of state budget revenues in foreign currency can only be conducted with strong, freely convertible foreign currencies as announced by the State Bank.

Based on the actual amount of foreign currency cash collected, the National Treasury converts it into Vietnamese dong according to the accounting exchange rate for state budget revenue recording.

The foreign currency cash is deposited into the National Treasury's foreign currency account at the bank for transfer to the Central National Treasury.

In cases where the State Treasury of the province or city does not have a foreign currency account at the Bank (due to the absence of the establishment of foreign currency deposit and payment accounts by the State Bank and state-owned commercial banks in the area), the State Treasury of the province or city may sell foreign currency cash to the State Bank and state-owned commercial banks (at the exchange rate for buying foreign currency of that bank). The difference in foreign currency exchange rates shall be recorded separately for settlement with the State budget.

3.3. Collection of the State budget in kind:

For items whose intended use has been determined, the financial authority (Ministry of Finance or Provincial Department of Finance - Prices) shall convert them into Vietnamese dong and issue orders for recording income and expenditure in the State budget to be sent to the State Treasury for accounting purposes.

The conversion of the value of items into Vietnamese dong shall be carried out as follows:

Items with an original price in foreign currency shall be converted into Vietnamese dong according to the accounting exchange rate.

For items without an original price in foreign currency, the financial authority shall establish an Appraisal Board to appraise the items based on the prevailing market price in the region at the time of appraisal.

For items whose intended use has not yet been determined, the financial authority (Ministry of Finance or Provincial Department of Finance - Prices) shall cooperate with relevant agencies to organize the sale of such items for Vietnamese dong to be paid into the State budget.

3.4. Collection of the State budget in terms of labor days:

Collections of the State budget in terms of labor days shall be converted into Vietnamese dong for accounting purposes.

The financial authority shall take the lead in coordinating with relevant agencies to convert according to the prescribed daily wage rate, and simultaneously issue orders for recording income and expenditure in the State budget to be sent to the State Treasury for accounting purposes.

4. Inspection, verification, and handling:

Collection agencies, financial authorities, and the State Treasury shall regularly inspect and verify the situation of State budget revenue collection; promptly identify cases of delayed payment and arrears in State budget revenue.

Daily, the inspection and verification of the total State budget revenue and the revenue of each level of the budget between the State Treasury and the collection agency at each level shall be conducted at the end of the day or the beginning of the next day.

Monthly, within the first five days of the following month (for district and county levels) and within the first ten days of the following month (for provincial and city levels), the State Treasury, collection agencies, and financial authorities at the same level must conduct inspections and verifications of State budget revenue data according to the total amount, budget item lists at each level of the budget, and each type of tax. Specifically, the closing of books and the verification of State budget revenue data for December each year will be uniformly conducted on December 31.

Annually, before February 10 of the following year (for district and county levels) and before March 10 of the following year (for provincial and city levels), the State Treasury, collection agencies, and financial authorities at the same level must conduct inspections and verifications of State budget revenue data according to the total amount, budget item lists at each level of the budget, and each type of tax.

During the process of inspecting and verifying data between the State Treasury, collection agencies, and financial authorities at the same level, if there are errors, they must be promptly coordinated to adjust. The agency responsible for recording or summarizing the data incorrectly must submit a written request for adjustment. At the end of the fiscal year, the State Treasury will coordinate with the financial authority to adjust the final settlement of the State budget.

Based on the results of inspection and verification, the collection agency is responsible for urging and handling according to the prescribed regulations.

Cases of misappropriation or concealment of State budget revenue discovered by collection agencies, legal authorities, inspectors, etc., shall be handled according to the prescribed regulations.

5. Refund of State budget revenue:

In cases where revenues collected contrary to policies and regulations have been centralized into the State budget fund, they must be refunded.

Based on the refund order, the State Treasury shall process the reduction of income from the State budget fund and directly refund to the beneficiaries.

In cases of refunding revenue that has already been settled in the previous fiscal year's budget, the collection agency must submit a written report to the financial authority to issue an order for refunding into the current year's budget. Based on the spending order from the financial authority, the State Treasury shall carry out the refund to the beneficiaries.

6. Accounting entries and reporting of State budget revenue:

Based on the amount deposited into the State budget, the State Treasury shall record income from the State budget fund according to the correct fiscal year and the State Budget Item List; simultaneously allocating the revenue among different levels of the budget as prescribed.

For revenues whose State Budget Item List is not clearly defined, the State Treasury shall record them in a provisional income account; once the State Budget Item List is clearly defined, the State Treasury shall record the State budget revenue according to the prescribed regulations.

Reporting of State budget revenue daily:

Daily (at the end of the day or the beginning of the next day), units of the State Treasury shall report the total State budget revenue and the revenue of each level of the budget for the day to the financial authority, the collection agency at the same level, and the higher-level State Treasury.

Reporting of State budget revenue monthly:

Monthly, before the seventh day of the following month (for district and county levels) and before the tenth day of the following month (for provincial and city levels), after inspecting and verifying data with the collection agency, units of the State Treasury shall prepare reports on State budget revenue according to the State Budget Item List and each level of the budget; send them to the financial authority, the collection agency at the same level, and the higher-level State Treasury; the Central State Treasury shall compile the situation of State budget revenue and report to the Ministry of Finance before the fifteenth day of the following month.

Reporting of State budget revenue annually:

Annually, before February 15 of the following year (for district and county levels) and before March 15 of the following year (for provincial and city levels), units of the State Treasury shall prepare annual reports on State budget revenue according to the State Budget Item List and each level of the budget; send them to the financial authority, the collection agency at the same level, and the higher-level State Treasury; the Central State Treasury shall compile the final settlement of State budget revenue for the year and report to the Ministry of Finance.

III. TASKS AND RIGHTS OF THE COLLECTION AGENCIES, STATE TREASURY, AND FINANCIAL AUTHORITIES IN ORGANIZING THE COLLECTION OF THE STATE BUDGET:

AND THE ORGANIZATION OF THE COLLECTION OF THE STATE BUDGET:

1. Collection agencies (including tax authorities, customs, finance departments, and other agencies authorized by the Government or delegated by the Ministry of Finance to collect):

Prepare quarterly and annual revenue budgets and submit them to competent authorities, financial agencies, and simultaneously send them to the State Treasury.

Manage and urge payment subjects to pay money into the State budget. - Calculate and determine the amount of revenue and issue revenue notices; be responsible for the accuracy of the chapters, types, items, sub-items listed in the revenue notice according to the State Budget Manual.

Guide and inspect payment subjects in preparing payment vouchers for submission to the State budget.

Directly concentrate state budget revenues within their authority and promptly deposit them into the State Treasury in accordance with prescribed regulations.

Monitor actual revenue figures and compliance with revenue notices issued to payment subjects.

Propose financial agencies to issue orders for refunds for revenues collected outside prescribed regulations.

Inspect, decide on penalties, and resolve complaints regarding revenue collection in accordance with the law.

Coordinate with the State Treasury in classifying direct revenue collection through the State Treasury and indirect collection through collection agencies, adapting to local characteristics and actual conditions. Organize revenue collection, inspections, reconciliations, and prepare reports on state budget revenues in accordance with prescribed regulations.

2. The State Treasury:

Directly collect state budget revenues as prescribed.

Concentrate all state budget revenues (including those directly collected by collection agencies), record state budget fund revenues, and allocate them to different levels of the state budget according to prescribed ratios.

Regularly check and reconcile data and implement reporting systems as prescribed.

Carry out refunds for revenues collected outside prescribed regulations upon orders from financial agencies.

Recommend measures concerning state budget revenue collection to competent authorities.

The State Treasury where an entity has an account is responsible for timely payments and transfers of revenue deposits. Deduct funds from the entity's account at the request of the collection agency to pay into the state budget. 3. Financial agencies:

Coordinate with collection agencies and the State Treasury in concentrating state budget revenues into the State Treasury, ensuring full and timely deposits in accordance with prescribed regulations.

Issue refund orders for state budget revenues collected outside prescribed regulations upon recommendations from collection agencies.

Direct the organization of state budget revenue collection in the jurisdiction of collection agencies and the State Treasury in accordance with prescribed regulations.

Regularly coordinate with collection agencies and the State Treasury in organizing state budget revenue collection in the jurisdiction.

Recommend measures concerning state budget revenue collection to competent authorities.

4. Organizations and individuals obligated to pay into the state budget.

Fully declare all amounts due according to prescribed regulations and strictly comply with revenue payment notices issued by collection agencies.

Have the right to appeal against improper revenue collection and payment procedures as stipulated by the issuing agency.

5. Banks where entities have accounts:

Are responsible for timely payments and transfers of revenue deposits into the state budget.

Deduct funds from the entity's account at the request of the collection agency to pay into the state budget.

IV. EXPENSES AND INCENTIVE/PENALTY REGULATIONS:

1. Expenses for organizing state budget revenue collection activities of collection agencies and the State Treasury such as building (or renting) locations, equipping technical facilities, work tools, transportation means, security costs, transportation costs, overtime allowances, etc., shall be guaranteed by the state budget according to state financial management regulations.

2. Incentive regulations for state budget revenue collection activities of collection agencies and the State Treasury shall be guided by the Ministry of Finance.

3. Agencies, units, and individuals violating revenue management regulations or causing loss of state assets must be disciplined administratively and compensate material losses as prescribed by law.

 

C. IMPLEMENTATION

1. This Circular takes effect from January 1, 1998, and replaces Circular No. 24 TC/KBNN dated May 13, 1997, of the Ministry of Finance.

2. Financial agencies, collection agencies, the State Treasury, organizations, and individuals obligated to collect and pay into the state budget are responsible for implementing this Circular.

3. Localities using computer technology to implement state budget revenue collection must submit specific revenue notices, payment vouchers, and collection procedures for approval by the Ministry of Finance.

 

 

ORDER FOR STATE BUDGET REVENUE COLLECTION

Based on current laws and regulations regarding state budget revenue collection systems

Request Bank (State Treasury):...to deduct from account number:...

Of...at Bank (State Treasury)...

Into account: State Budget Revenue, at State Treasury:...province...

Contents of state budget revenue collections:

Total amount paid in words:...

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PAYMENT VOUCHER FOR CASH DEPOSIT INTO THE STATE BUDGET

Name of payer or person paying:...

Address:…

Business activity:...

Reason for payment:...Date of payment:.../.../...

Place of payment:...

Contents of state budget revenue collections:

Total amount paid in words:...

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PAYMENT VOUCHER FOR TRANSFER DEPOSIT INTO THE STATE BUDGET

Name of payer or person paying:...

Address:…

Business activity:...

Deduct from account:...at Bank (State Treasury)...

Deposit into account: State Budget Revenue, at State Treasury:...province...

Contents of state budget revenue collections:

 

 

Total amount paid in words:...

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PAYMENT VOUCHER FOR FOREIGN CURRENCY DEPOSIT INTO THE STATE BUDGET IN CASH

Name of payer or person paying:...

Address:…

Business activity:...

Reason for payment:...Date of payment:.../.../...

Place of payment:...

Deposit into account: State Budget Revenue, at State Treasury:...

Contents of state budget revenue collections:

Total amount paid in words:...

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