Circular No. 72/2021/TT-BTC Amending and Supplementing Certain Articles of Circular No. 328/2016/TT-BTC dated December 26, 2016, issued by the Minister of Finance, guiding the collection and management of state budget revenues through the State Treasury

CIRCULAR
Amending and supplementing certain articles of Circular No. 328/2016/TT-BTC

dated December 26, 2016 of the Minister of Finance guiding the collection and

management of state budget revenues through the State Treasury

Pursuant to the State Budget Law dated June 25, 2015,

Pursuant to the Law on Fees and Charges dated November 25, 2015;

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Handling Administrative Offenses dated June 20, 2012;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to Decree No. 163/2016/NĐ-CP dated December 21, 2016, issued by the Government, detailing the implementation of certain provisions of the State Budget Law;

Pursuant to Decree No. 120/2016/NĐ-CP dated August 23, 2016 of the Government detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities;

Pursuant to Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the domain of State Treasury;

Pursuant to Decree No. 45/2020/NĐ-CP dated April 8, 2020, issued by the Government on implementing administrative procedures in an electronic environment;

amending and supplementing certain forms of

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017, issued by the Government, stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Treasury,

The Minister of Finance hereby promulgates this Circular amending and supplementing certain articles of Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance guiding the collection and refund of state budget revenues through the State Treasury.

Article 1. Amending and supplementing certain articles of Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Minister of Finance guiding the collection and refund of state budget revenues through the State Treasury (hereinafter referred to as Circular No. 328/2016/TT-BTC)

1. Supplementing point d of Clause 2, Article 1 as follows:

"d) Organizations providing intermediary payment services licensed by the State Bank of Vietnam to provide intermediary payment services."

2. Amending Clause 5, Article 2 as follows:

"5. The State Treasury at provincial level (hereinafter referred to as STP) is the State Treasury of provinces and centrally-administered cities; the State Treasury at district level (hereinafter referred to as STD) is the State Treasury of districts, counties, towns, and centrally-administered towns."

3. Amending and supplementing Clause 2 of Article 3 as follows:

"2. State budget revenues (hereinafter referred to as SBR) must be directly deposited into the State Treasury or into the account of the State Treasury at banks, except in cases where the revenue-collecting agency or organizations authorized by such agencies collect SBR directly according to the law. Revenue-collecting agencies and organizations authorized by such agencies to collect SBR are responsible for depositing all SBR collected fully and on time into the accounts of the State Treasury opened at banks in accordance with the Law on Tax Administration, the Law on Administrative Sanctions, and other guiding documents.

SBR from financial aid in cash, which is part of the national budget revenue, shall be managed according to international treaties, agreements, and regulations on managing non-repayable aid funds."

4. Amending and supplementing points b and c of Clause 1, Article 4 as follows:

"b) In cases where the State Treasury at provincial level or at district level has authorized the collection of SBR in cash, but the payer still comes to the State Treasury at provincial level or at district level to pay SBR, the State Treasury at provincial level or at district level must still collect cash from the payer, except for economic units and organizations having accounts at commercial banks (hereinafter referred to as CB) according to Clause 1, Article 1 of Circular No. 136/2018/TT-BTC dated December 28, 2018 of the Minister of Finance amending and supplementing certain articles of Circular No. 13/2017/TT-BTC dated February 15, 2017 of the Minister of Finance on managing collections and expenditures in cash through the State Treasury system.

c) In cases where the State Treasury at provincial level or at district level changes the CB where the account is opened or establishes a new State Treasury unit (due to division or merger of areas), then the State Treasury at provincial level or at district level must cooperate with the new CB to collect SBR."

5. Amending and supplementing Clause 1 and point c of Clause 2, Article 5 as follows:

a) Amend and supplement Clause 1 as follows:

"1. Collection by transfer:

a) Collection by transfer from the account of the payer at a CB, the CB will deduct the amount from the payer's account and transfer it to the account of the State Treasury to record the collection of SBR.

b) Collection by transfer from the account of the payer at the State Treasury, the State Treasury will deduct the amount from the payer's account to record the collection of SBR.

c) Collection by electronic means, including:

Through the electronic tax payment service on the e-Government Portal of the tax administration authority (tax authority or customs authority);

Through the electronic payment service of CB such as ATMs, Internet banking, mobile banking, POS, or other forms of electronic payment provided by CB;

Through organizations providing intermediary payment services licensed by the State Bank of Vietnam to provide intermediary payment services;

Through the National Public Service Portal and public service portals of ministries and provincial governments."

b) Amend and supplement Point c Clause 2 as follows:

"c) Collection in cash through revenue-collecting agencies or organizations authorized by such agencies. Revenue-collecting agencies or organizations authorized by such agencies are responsible for collecting cash from the payer (except for economic units and organizations having accounts at CB according to Clause 1, Article 1 of Circular No. 136/2018/TT-BTC dated December 28, 2018 of the Minister of Finance amending and supplementing certain articles of Circular No. 13/2017/TT-BTC dated February 15, 2017 of the Minister of Finance on managing collections and expenditures in cash through the State Treasury system), and then depositing the entire amount collected into the account of the State Treasury opened at banks in accordance with the Law on Tax Administration, the Law on Administrative Sanctions, and other guiding documents."

6. Amending and supplementing Clause 1 and Clause 3, Article 6 as follows:

a) Amend and supplement Clause 1 as follows:

"1. Payment vouchers for SBR shall be implemented in accordance with Clause 8, Article 3 and Clause 10, Article 4 of Decree No. 11/2020/NĐ-CP dated January 20, 2020 of the Government on administrative procedures under the State Treasury sector (hereinafter referred to as Decree No. 11/2020/NĐ-CP). The use of payment vouchers for SBR according to each method of collection and payment of SBR is specified as follows:

a) Tax payment declaration form (Form 01 Appendix I issued together with Decree No. 11/2020/NĐ-CP): This is a voucher prepared by the payer, used in cases of paying SBR in cash or by transfer for SBR managed by the tax administration authority and some other SBR at the State Treasury or bank where the State Treasury has an account (entrusted collection bank) or bank connected to the e-Government Portal of the tax administration authority (cooperative collection bank).

In cases where there is a decision/notification from the tax administration authority sent to the payer, the State Treasury or entrusted collection bank or cooperative collection bank will base on the decision/notification from the tax administration authority to process the payment from the payer, the payer does not need to prepare the Tax payment declaration form.

b) Payment voucher for SBR (Form 02 Appendix I issued together with Decree No. 11/2020/NĐ-CP) used in the following cases:

When the payer prepares it to pay SBR managed by the tax administration authority through electronic means via the e-Government Portal of the tax administration authority, the National Public Service Portal, and public service portals of ministries and provincial governments.

In the case where the State Treasury (KBNN) or the collecting bank or the coordinating bank issues and provides to the payer of the State budget revenue (NSNN) when the payer pays in cash or transfers funds at the State Treasury or the collecting bank or the coordinating bank to confirm the amount of NSNN paid for payments managed by the tax administration authority.

In the case where the State Treasury or the collecting bank records the collection of NSNN in the case of collecting fees, charges, and administrative fines not managed by the tax administration authority.

c) The non-preprinted administrative fine receipt (model number 03a1 attached as Appendix I pursuant to Decree No. 11/2020/NĐ-CP) is a document issued and used by the collecting agency or organization authorized by the collecting agency (hereinafter referred to as the collecting agency) to confirm the amount paid when the collecting agency collects cash from the payer of administrative fines for administrative fines with varying amounts each time.

d) The preprinted administrative fine receipt (model number 03a2 attached as Appendix I pursuant to Decree No. 11/2020/NĐ-CP) is a document issued and used by the collecting agency to confirm the amount paid when the collecting agency collects cash from the payer of administrative fines for administrative fines with fixed amounts each time.

đ) The non-preprinted tax, fee, and charge receipt (model number 03b1 attached as Appendix I pursuant to Decree No. 11/2020/NĐ-CP) is a document issued and used by the collecting agency to confirm the amount paid when the collecting agency collects cash from the payer of taxes, fees, and charges with varying amounts each time.

e) The preprinted tax, fee, and charge receipt (model number 03b2 attached as Appendix I pursuant to Decree No. 11/2020/NĐ-CP) is a document issued and used by the collecting agency to confirm the amount paid when the collecting agency collects cash from the payer of taxes, fees, and charges with fixed amounts each time.

g) The tax, fee, charge, and administrative fine receipt (model number 03c attached as Appendix I pursuant to Decree No. 11/2020/NĐ-CP) is used in the case where the State Treasury or the collecting bank issues and provides to the payer of fees, charges, and administrative fines to confirm the amount paid when the payer pays in cash at the State Treasury and the collecting bank.

h) Transfer documents from the account of the unit at the State Treasury (models 16a2, 16a4, 16b1, 16b2, and 16c3 attached as Appendix II pursuant to Decree No. 11/2020/NĐ-CP) are documents established and used by the payer of NSNN to withdraw funds from the account opened at the State Treasury to pay NSNN or through electronic means via the National Public Service Portal.

i) Bank transaction documents or payment service intermediary organizations' transaction documents are documents established and used by the payer of NSNN in the case where the payer of NSNN pays in cash or transfers funds at a bank that has not connected to the electronic information portal of the tax administration authority or at a coordinating bank (except for provisions at points a, b, and g of this clause) or through electronic means (except for provisions at point b of this clause).

Bank transaction documents or payment service intermediary organizations' transaction documents must ensure all information on the Payment Slip to the State Budget (in the case of NSNN payments managed by the tax administration authority) or on the Tax, Fee, Charge, and Administrative Fine Receipt (in the case of NSNN payments not managed by the tax administration authority).

The certification document of the postal service public utility enterprise for the submission of NSNN is a document used in the case where the postal service public utility enterprise is authorized by the collecting agency to collect NSNN for taxes, fees, charges, and administrative fines. The certification document of the postal service public utility enterprise must ensure all information on the Tax, Fee, Charge, and Administrative Fine Receipt.

Outside the NSNN payment documents specified from point a to point k of this clause, in the case of compulsory collection of NSNN according to the prescribed regulations, the collecting agency establishes the NSNN Collection Order (model number C1-01/NS issued together with this Circular) requiring the State Treasury and the bank where the NSNN payer has an account to deduct the payer's account to pay NSNN according to the Law on State Budget and the Law on Tax Administration.

"3. The use of seals stamped on the Payment Slip to the State Budget for cases of paying NSNN at KBNN units is regulated as follows:

a) In the case of direct payment of NSNN at the State Treasury Branch Office: Stamp "State Treasury Branch Office".

b) Amend and supplement Clause 3 as follows:

b) In the case of direct payment of NSNN at the provincial State Treasury or district State Treasury: Stamp "Accountant".

7. Article 7 is amended as follows:

"Article 7. Collection of State budget revenue in Vietnamese Dong

1. Procedures for depositing money into the State Budget shall be carried out in accordance with Article 4 of Decree No. 11/2020/NĐ-CP and Article 13 of Decree No. 45/2020/NĐ-CP dated April 8, 2020 of the Government on implementing administrative procedures in an electronic environment.

a) Collecting agencies when collecting money from the payer of the State budget revenue to be deposited into the State Budget shall comply with the provisions of the Law on Tax Administration, the Law on Fees and Charges, the Law on Administrative Violations, and guiding documents.

1. The procedure for depositing money into the State Budget shall be carried out in accordance with the provisions of Article 4 of Decree No. 11/2020/NĐ-CP and Article 13 of Decree No. 45/2020/NĐ-CP dated April 8, 2020 of the Government on implementing administrative procedures in an electronic environment.

a) Collection agencies when collecting money from individuals or entities paying into the State Budget shall implement in accordance with the Law on Tax Administration, the Law on Fees and Charges, the Law on Administrative Violations, and guiding documents.

b) Commercial banks and organizations providing payment intermediary services when collecting money from taxpayers for state budget revenue must implement information transmission in accordance with the provisions set out in Section 4 of Circular No. 19/2021/TT-BTC dated March 18, 2021, issued by the Minister of Finance guiding electronic transactions in the tax sector (hereinafter referred to as Circular No. 19/2021/TT-BTC) and the guidance provided in Clause 2 and Clause 3 of this Article. At the same time, transfer the collected amount into the account of the Treasury opened at the bank on the day of transaction; in cases where it is not possible to complete the procedures on the day of transaction, commercial banks and organizations providing payment intermediary services shall transfer before 10:00 AM on the next day of transaction in accordance with Article 30 of Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Law on Tax Administration (hereinafter referred to as Decree No. 126/2020/NĐ-CP).

c) After receiving the information and the amount collected transmitted by the bank or organization providing payment intermediary services, the collecting bank shall transfer the funds into the Treasury's account and transmit the information on the collection of state budget revenue to the Treasury on the day of transaction; in cases where it is not possible to complete the procedures on the day of transaction, the collecting bank shall transfer before 10:00 AM on the next day of transaction in accordance with Article 30 of Decree No. 126/2020/NĐ-CP. The collecting bank shall transmit all information on the state budget revenue payment voucher issued to the taxpayer to the tax management agency through the tax management agency’s electronic portal in accordance with the agreement on the collection of state budget revenue between the bank and the tax management agency.

d) The Treasury shall base on the information on the collection of state budget revenue transmitted by the collecting bank to conduct searches, checks, completion of information, and accounting for the collection of state budget revenue. In cases where the Treasury, tax management agencies, commercial banks, and organizations providing payment intermediary services have connected to the tax management agency’s electronic portal and completed the deployment of information technology applications to meet the requirements of transmitting, receiving, and accounting for information on the collection and payment of state budget revenue according to the "reference number" as prescribed in Circular No. 19/2021/TT-BTC, the Treasury shall base on the "reference number" transmitted by the collecting bank to query the information on the state budget revenue payment voucher on the tax management agency’s portal to account for the collection of state budget revenue. In which:

In cases where there is no information or incomplete information or inability to query (due to system failure) to obtain such information, the Treasury shall account for the amount received in the pending account and issue a letter of inquiry for the tax management agency to supplement the information for accounting for the collection of state budget revenue.

In cases where the information on the state budget revenue payment voucher transmitted from the collecting bank to the Treasury is fully complete to serve accounting for state budget revenue and also includes

Information on the "reference number," the Treasury shall account for the collection of state budget revenue based on the detailed information on the state budget revenue payment voucher transmitted by the collecting bank.

đ) The Treasury shall compile the information on the collection of state budget revenue to transfer to the tax collection agency in the area in accordance with the Regulation on the Transmission and Reception of Electronic Information on Collection, Payment, and Refund of State Budget Revenue between the Tax Authority, Customs, Finance, and the Treasury.

e) For the last working day of the year, commercial banks and organizations providing payment intermediary services shall coordinate with the collecting bank, and the collecting bank shall coordinate with the Treasury to ensure that the accounting data matches accurately on the last day of the year.

2. In cases of direct collection of state budget revenue in cash or by bank transfer (for taxes managed by the tax management agency) at the Treasury or the collecting bank and the coordinating bank: Based on the information on the tax payment schedule or the decision/notification of the tax management agency, the Treasury or the collecting bank or the coordinating bank shall enter the taxpayer identification number or the payable amount code (if available) in accordance with the Ministry of Finance's guidelines on transactions in the tax sector into the TCS or TCS-NHTM program to retrieve information about taxpayer data and tax data on the tax management agency’s electronic portal and process as follows:

a) In cases where the Treasury, tax management agencies, commercial banks, and organizations providing payment intermediary services have connected to the tax management agency’s electronic portal and completed the deployment of information technology applications to meet the requirements of transmitting, receiving, and accounting for information on the collection and payment of state budget revenue according to the "reference number" as prescribed in Circular No. 19/2021/TT-BTC:

The Treasury or the collecting bank or the coordinating bank shall carry out the procedures for collecting cash or deducting from the taxpayer's account in accordance with Subparagraph b1 and Subparagraph b2 of Point b of this Clause. The collecting bank or the coordinating bank shall issue a State Budget Revenue Payment Voucher, simultaneously automatically generating the "reference number" on the State Budget Revenue Payment Voucher in accordance with Point a of Clause 3 of Article 20 of Circular No. 19/2021/TT-BTC.

After completing the transaction of collecting state budget revenue, the coordinating bank has the responsibility to approve and transmit the state budget revenue collection data to the tax management agency’s electronic portal in accordance with the agreement on the coordination of state budget revenue collection between the bank and the tax management agency; at the same time, transfer the funds and transmit the information on the state budget revenue payment voucher to the collecting bank. The transmission of information on the collection and payment of state budget revenue from the coordinating bank to the collecting bank and from the collecting bank to the Treasury shall be carried out in accordance with Point a of Clause 2 of Article 21 of Circular No. 19/2021/TT-BTC.

b) In cases where the Treasury, tax management agencies, commercial banks, and organizations providing payment intermediary services have connected to the tax management agency’s electronic portal but have not yet completed the deployment of information technology applications to meet the requirements of transmitting, receiving, and accounting for information on the collection and payment of state budget revenue according to the "reference number" as prescribed in Circular No. 19/2021/TT-BTC:

b1) In cases where the information provided by the taxpayer matches the information retrieved on the tax management agency’s electronic portal, the Treasury or the collecting bank or the coordinating bank shall carry out the procedures for collecting cash or deducting from the taxpayer's account to transfer into the Treasury's account opened at the bank or carry out the procedures for processing the taxpayer's card through POS installed at the Treasury.

Thereafter, KBNN or the entrusted collection bank or the cooperating collection bank shall prepare the Payment Voucher to the State Budget and process as follows:

Copy 1: make entries and retain.

Copy 2: send to the payer of the State Budget.

b2) In case there is no information on the amount due or there is information on the amount due but it does not match the information provided by the payer of the State Budget, the following actions shall be taken:

Discrepancies in payer information: If the payer's information (tax code, name of the taxpayer) cannot be found on the electronic portal of the tax management agency, KBNN or the entrusted collection bank or the cooperating collection bank shall guide the taxpayer to recheck the declared information. In cases where there is no payer information, KBNN or the entrusted collection bank or the cooperating collection bank shall use a temporary tax code "0106680443" while recording the tax code declared by the payer of the State Budget at the end of the payer's name section on the Tax Payment Schedule for future verification purposes. In cases of discrepancies in address information, KBNN or the bank shall record the information provided by the payer of the State Budget and guide the payer of the State Budget to report the new address to the direct managing tax authority.

Discrepancies in amount due information: If the information on the amount due does not match, KBNN or the entrusted collection bank or the cooperating collection bank shall record according to the declaration of the payer of the State Budget on the Tax Payment Schedule. In cases where the identification code of the amount due cannot be found on the electronic portal of the tax management agency, KBNN or the entrusted collection bank or the cooperating collection bank shall guide the taxpayer to redeclare all information on the Tax Payment Schedule.

After implementing the above provisions, KBNN or the entrusted collection bank or the cooperating collection bank shall supplement and complete the information within their responsibility on the Payment Voucher to the State Budget, specifically:

Code of the receiving KBNN unit: based on the name of the KBNN unit declared by the payer of the State Budget on the payment document.

Code of the revenue management agency: based on the name of the revenue management agency declared by the payer of the State Budget on the payment document or data on the amount due.

Revenue account code: based on the information declared by the payer of the State Budget on the payment document or data on the amount due.

Chapter code: In cases where the payer of the State Budget pays amounts that already exist in the data on the amount due, the bank shall take the chapter code from the data on the amount due. In cases where the payer of the State Budget pays amounts not included in the data on the amount due of the payer of the State Budget, the bank shall take the chapter code of the payment as the chapter code of the payer of the State Budget in the data on the payer of the State Budget.

In cases where personal income tax payments not included in the data on the tax amounts of the payer of the State Budget are made, the bank shall supplement the chapter code of the payment as "557" corresponding to the revenue management agency being the Tax Department, and supplement the chapter code of the payment as "757" corresponding to the revenue management agency being the District Tax Office.

In cases where mineral rights payment notifications not included in the data on the amount due of the payer of the State Budget are made, the bank shall supplement the chapter code of the payment as "026" for mineral rights payment notifications pursuant to decisions of the Ministry of Natural Resources and Environment, and supplement the chapter code of the payment as "426" for mineral rights payment notifications pursuant to decisions of the Provincial People's Committee.

After implementing the above cases and still unable to determine the chapter code, the bank shall use a temporary chapter code "999" to supplement the chapter code information for the payment.

Sub-item code: In cases where the payer of the State Budget pays amounts that already exist in the data on the amount due of the payer of the State Budget, the bank shall take the sub-item code from the data on the amount due. In cases where the payer of the State Budget pays amounts not included in the data on the amount due, the bank shall base on the content of the budget payments declared by the payer of the State Budget and the list of sub-item codes on the electronic portal of the tax management agency to determine the corresponding sub-item code. After implementing the above cases and still unable to determine the sub-item code, the bank shall use a temporary sub-item code "9999" to supplement the sub-item code information for the payment.

Administrative area code: The bank shall supplement and complete based on the administrative area code information already available in the data on the amount due of the payer of the State Budget. In cases where the payer of the State Budget pays amounts not included in the data on the amount due, the bank shall use a temporary administrative area code "99999" to supplement the administrative area code information for the payment.

After supplementing and completing the above information, KBNN and the entrusted collection bank and the cooperating collection bank shall prepare the Payment Voucher to the State Budget and process the copies of the Payment Voucher to the State Budget according to the provisions in paragraph b1 point of this article.

b3) Regarding the transfer of funds and State Budget revenue information between the cooperating collection bank and the entrusted collection bank:

At the cooperating collection bank: After completing the transaction of collecting the State Budget, the cooperating collection bank has the responsibility to approve and transmit the State Budget revenue data to the electronic portal of the tax management agency according to the agreement on cooperation in collecting the State Budget between the bank and the tax management agency; simultaneously, proceed with transferring the collected amount into the KBNN account and transmitting the information on the State Budget payment document to the entrusted collection bank. The information on the State Budget payment document transmitted to the entrusted collection bank must include the following:

(1) Name, tax code, address of the payer of the State Budget;

(2) Revenue account or Refundable VAT recovery account;

(3) Code and name of the KBNN unit receiving the State Budget revenue;

(4) Code and name of the tax management agency;

(5) Information related to the State Budget payment:

Declaration number/Decision number/Notification number/File ID and tax period/decision date/notification date.

Content of the State Budget payment: Type of tax name, payment item name; address of the house, plot of land (if applicable); type of vehicle, brand, model number, paint color, frame number, engine number of aircraft, ships, cars, motorcycles (if applicable); name of the competent authority issuing the decision, notification for the State Budget payment.

Chapter code, sub-item code of each tax type, payment item.

Administrative area code.

(6) Detailed amount of each payment recorded in Vietnamese Dong or foreign currency and exchange rate.

(6) The detailed amount for each item to be deposited shall be recorded in either Vietnamese Dong (VND) or foreign currency and exchange rate;

(7) Date of tax payment.

In addition to these seven mandatory pieces of information, the collecting bank may transmit other relevant information related to the payment voucher for state budget revenue in accordance with inter-bank payment operations.

At the mandating bank: For direct payments to the state budget that occur at the mandating bank, after completing the state budget revenue collection transaction, the mandating bank records the collected amount and immediately transfers it to the Treasury Bank's account, and transmits the payment voucher and relevant information to the Treasury Bank through the electronic portal of the tax management agency according to the agreement between the bank and the tax management agency.

For payments to the state budget transferred from the collecting bank (the bank where the payer processes the payment): The mandating bank checks the queried information on the electronic portal of the tax management agency; if it matches, the mandating bank records the transfer to the Treasury Bank's account opened at the bank and transmits the state budget revenue collection information to the Treasury Bank. If there is a lack or discrepancy compared to the queried information on the electronic portal of the tax management agency or a lack of mandatory information that the collecting bank must transmit to the mandating bank, or if there is a discrepancy in the transfer information compared to the amount transferred to the Treasury Bank's account, then the mandating bank sends a query letter to the collecting bank to supplement and adjust the information accordingly.

3. In cases of direct cash collection or bank transfer for state budget revenue at banks not connected to the electronic portal of the tax management agency (banks not participating in collection) or service providers: Based on the payment voucher for state budget revenue as stipulated in Clause 1, Article 6 of this Circular, the bank or service provider shall deduct the amount from the payer's account at the bank or service provider or collect cash from the payer and transfer it to the Treasury Bank's account at the bank; simultaneously, they shall transmit all information according to the payment voucher and "reference number" as prescribed in Point b, Clause 2, Article 21 of Circular No. 19/2021/TT-BTC (if applicable).

The mandating bank queries the payer's information (for revenues managed by the tax management agency) and the data of the state budget revenue payment on the electronic portal of the tax management agency, and supplements and completes the payer's state budget revenue payment information as prescribed in Subpoint b3, Point b, Clause 2 of this Article. The mandating bank transmits the state budget revenue collection information and the amount collected to the tax management agency through the electronic portal of the tax management agency and the Treasury Bank as prescribed in Point c, Clause 1 of this Article.

4. In cases of state budget revenue collection by bank transfer at the Treasury Bank: Based on the information declared by the payer on the transfer voucher as stipulated in Point h, Clause 1, Article 6 of this Circular, the Treasury Bank shall check and reconcile the payer's declared information with the information in the TCS program or the information retrieved from the electronic portal of the tax management agency as prescribed in Clause 2 of this Article; subsequently, it shall process the deduction from the payer's account at the Treasury Bank, record the state budget revenue collection, and handle the vouchers according to the prescribed regulations.

5. In cases of state budget revenue collection by receipt at commercial banks where the Treasury Bank has accounts:

a) The Treasury Bank entrusts the commercial banks where it has accounts to collect fees, charges, and administrative violation fines using receipts printed from the TCS program (Model 03c Appendix I issued together with Decree No. 11/2020/NĐ-CP) according to the agreement between the Treasury Bank and the commercial banks.

b) When the payer comes to make the payment, the commercial bank issues a receipt to collect the money, records it in the Treasury Bank's account, and handles the receipt as follows:

For fee and charge collections, the commercial bank issues and prints two copies of the receipt and handles them: one copy retained by the commercial bank; one copy given to the payer.

For administrative violation fine collections, the commercial bank issues and prints three copies of the receipt and handles them: one copy retained by the commercial bank (along with the administrative penalty decision); one copy given to the payer; one copy sent to the authority issuing the penalty decision (through the payer).

c) Based on the state budget revenue collection data transmitted by the commercial bank, the Treasury Bank units record, process, and store the vouchers according to the Treasury Bank's guidelines.

d) The Treasury Bank leads the coordination with the commercial banks where it has accounts to provide detailed guidance on the procedure for collecting state budget revenue by receipt.

6. In cases of state budget revenue collection by receipt at the Treasury Bank:

a) The Treasury Bank uses receipts printed from the TCS program (Model 03c in Appendix I issued together with Decree No. 11/2020/NĐ-CP) to collect certain fees, charges, and administrative violation fines.

b) When the payer comes to make the payment, the Treasury Bank issues a receipt to collect the money and handles the receipt according to the provisions of Subpoint b, Clause 5 of this Article. Based on the receipts, the Treasury Bank units record, process, and store the vouchers according to the Treasury Bank's guidelines.

7. In cases of state budget revenue collection by receipt through the collecting agency and organizations entrusted by the collecting agency (collectively referred to as the collecting agency):

a) The circulation process of the receipt copies is implemented according to the provisions of Appendix I of Decree No. 11/2020/NĐ-CP and Clause 1, Article 6 of this Circular, as specified in Circular No. 303/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management, and use of various types of payment vouchers for fees and charges belonging to the state budget, Circular No. 153/2013/TT-BTC dated October 31, 2013, regarding procedures for collecting, paying administrative violation fines, fine receipts, and national budget funds ensuring the operation of administrative violation enforcement forces, Circular No. 178/2011/TT-BTC dated December 8, 2011, guiding the creation, issuance, use, and management of customs tax and fee receipts for export and import goods of international express air cargo service enterprises, and any subsequent amendments and supplements (if any).

b) At the end of the day or periodically, the collection agency shall prepare the Receipt Ledger (Form 02/BK-BLT or Form 03/BK-BLT issued together with this Circular in the case of fee and charge collection) or the Fine Collection Ledger (Form 02/BKTP issued together with this Circular in the case of administrative fine collection). Based on the Receipt Ledger or the Fine Collection Ledger, the collection agency shall proceed as follows:

In the case of administrative fines and fees, charges paid into the State Budget, the collection agency shall prepare a tax payment ledger to process the entire amount collected for submission to the Treasury or to the Treasury's account at a bank.

In the case of fees deposited into a pending fee account opened at the Treasury for payment into the State Budget, the collection agency shall prepare a deposit slip according to Form C4-08/KB issued together with Circular No. 19/2020/TT-BTC dated March 31, 2020, of the Minister of Finance amending and supplementing certain provisions of Circular No. 77/2017/TT-BTC dated July 28, 2017, of the Minister of Finance guiding the accounting regime of the State Budget and the operations of the Treasury (in the case of deposit at the Treasury) or the collection agency shall use the transaction documents of commercial banks to process the entire amount collected for deposit into the pending fee account opened at the Treasury (in the case of deposit at commercial banks).

For organizations entrusted by the collection agency to collect payments, they must prepare two copies of the Receipt Ledger: one copy retained by the organization entrusted to collect payments, and one copy sent to the entrusting agency for monitoring, checking, and reconciliation.

c) Periodically, the agency using receipts shall settle accounts with the agency issuing receipts, ensuring that the number of receipts used, the number of canceled receipts, the remaining unused receipts, the amount collected, and the amount submitted to the State Budget match accurately. Reconciliation shall be made between the Receipt Ledger (or the Fine Collection Ledger) and the deposit slips for payment into the State Budget or the deposit slips for payment into the account.

8. Amend and supplement Point b, Point d Clause 1 and Point c Clause 2 Article 8 as follows:

a) Amending and supplementing Point b Clause 1 as follows:

"b) National budget revenues generated locally in convertible foreign currencies shall be deposited into the Treasury's provincial settlement account in foreign currency at commercial banks.

As for other foreign currency revenues that are not freely convertible or do not meet circulation standards and have been established as the property of the whole people, the Treasury shall organize their storage and preservation. Before January 15 each year, the provincial Treasury shall aggregate the non-convertible foreign currencies and foreign currencies that do not meet circulation standards established as the property of the whole people generated within its jurisdiction; simultaneously, it shall issue a written request to the State Bank branch in the province or centrally-administered city to purchase these foreign currencies for submission to the State Budget. If the State Bank branch in the province or centrally-administered city does not purchase them, the provincial Treasury shall report to the Central Treasury to coordinate with the State Bank of Vietnam to take appropriate measures.

The provincial Treasury and the county-level Treasury shall not organize the collection of national budget revenues in foreign currency cash.

2. Applying and transferring advanced technologies for household and village-scale domestic wastewater treatment suitable to regional conditions.

"d. The Minister of Finance authorizes the General Director of the Treasury to determine and announce the monthly exchange rate for accounting purposes. Specifically:

The exchange rate for accounting purposes between the Vietnamese Dong and the US Dollar shall be calculated based on the average central rate published by the State Bank of Vietnam over the thirty days prior to the announcement date.

The exchange rate for accounting purposes between the Vietnamese Dong and other foreign currencies shall be calculated based on the average cross-rate of the Vietnamese Dong with other foreign currencies published by the State Bank of Vietnam over the thirty days prior to the announcement date. For foreign currencies not published by the State Bank of Vietnam, the cross-rate shall be calculated through the US Dollar based on the statistical conversion rate provided by the Joint Stock Commercial Bank for Foreign Trade of Vietnam on the last working day of the month.

c) Amend and supplement point c Clause 2 as follows:

"c) Collection of national budget revenues in foreign currency cash by the collection agency: Shall be carried out similarly to the procedure for collecting national budget revenues in Vietnamese Dong cash by the collection agency. The collection agency must promptly deposit the collected foreign currency into the Treasury's foreign currency settlement account in accordance with Point b Clause 1 of this Article.

9. Amend and supplement some points and clauses of Article 10 as follows:

a) Add Clause 1a and 1b after Clause 1 as follows:

"1a. Sources for refunding national budget revenues:

a) Refunding of national budget revenues shall be carried out according to the principle that the budget level which enjoys the revenue shall refund it, in proportion to the revenue distribution ratio of the year in which the revenue was generated, except for the refunding of personal income tax paid in another locality as stipulated in Point b of this clause and where otherwise provided by law. The source for refunding national budget revenues shall be taken from the revenue already paid into the State Budget of the refunded items. If there is no or insufficient revenue (detailed according to the State Budget classification) of the item to be refunded, the source for refunding shall be taken from the national budget revenue of each budget level of each locality.

b) In the case of refunding personal income tax paid in another locality, the source for refunding shall be taken from the personal income tax revenue distributed between the central budget and local budgets of the year in which the refundable revenue was generated, with the provincial budget responsible for refunding the entire portion of the local budget required to be refunded regarding personal income tax.

1b. Accounting for refunding national budget revenues:

In the case of immediate refunding in the same year (including during the period of adjusting final settlement), reduce the national budget revenue of the year in which the revenue was generated.

In the case of refunding after the adjustment period of the final settlement of the year in which the national budget revenue was generated, reduce the national budget revenue (detailed according to the State Budget classification) of the refunded item in the current year.

b) Amending and supplementing Point b Clause 2 as follows:

"b) In the case of refunding revenues not managed by the Tax Administration or Customs, the refunding procedures and formalities shall be carried out as follows:

The competent state agency deciding on refund (the agency deciding on collection or its superior agency issuing the collection decision) shall be responsible for checking and comparing the refund application file with the payment receipts to the State budget of the previously paid amount (receiving a copy of the payment receipt to the KBNN for comparison with the original), if they match, the revenue management agency shall issue a refund decision and issue a refund order for the State budget revenue, transferring it to the KBNN where the State budget revenue was collected to implement the refund to the payer of the State budget.

KBNN shall carry out refunds of State budget revenues to the persons entitled to refunds in accordance with Article 5 of Decree No. 11/2020/NĐ-CP.

10. Amend and supplement Article 11 as follows:

"Article 11: Reconciliation of Data

1. Reconciliation between KBNN and commercial banks where KBNN opens accounts:

a) After the "cut-off time," KBNN units and commercial banks where KBNN opens accounts (settlement accounts or dedicated collection accounts) shall reconcile all information and data on the daily State budget revenue collections according to the agreed cooperation procedures for State budget revenue collection between KBNN and commercial banks where KBNN opens accounts.

b) Principles of reconciliation:

The transaction amounts and account balances at commercial banks must match the corresponding data in KBNN's accounts.

Daily reconciliation data between commercial banks and KBNN must ensure accuracy and detail according to each transaction based on the Payment Receipt Form (Form C1-06/NS issued together with this Circular) and the Revenue Collection, Fee, and Fine Form (Form 04/BKTP, LP, TP issued together with this Circular) transmitted by commercial banks where KBNN opens accounts to KBNN (including State budget revenues transferred from other commercial banks).

For the last working day of the month or year, KBNN and commercial banks must cooperate to ensure that the accounting of State budget revenues matches the monthly or annual budget data.

In cases where provincial KBNNs or district KBNNs entrust commercial banks where KBNN opens accounts to collect fees, charges, and administrative fines using collection receipts, they must reconcile accurately according to the total number of transactions, total amount, and individual transaction amounts.

c) The reconciliation of KBNN account balances at commercial banks shall be carried out in accordance with the current regulations of the State Bank of Vietnam and commercial banks where KBNN opens accounts. The account balance of KBNN at the end of the month or year after reconciliation must be confirmed, signed, and stamped by both commercial banks where KBNN opens accounts and KBNN to ensure the legality of the documents.

2. KBNN shall not reconcile State budget revenues with commercial banks where KBNN does not open accounts and with intermediary payment service providers. Payments, transfers, and reconciliations from commercial banks or intermediary payment service providers serving payers of the State budget to commercial banks where KBNN opens accounts shall be carried out in accordance with Circular No. 46/2014/TT-NHNN dated December 31, 2014, of the State Bank of Vietnam guiding non-cash payment services.

3. Reconciliation between KBNN and postal agencies:

a) Reconciliation between KBNN and tax administration agencies (tax authorities, customs):

On a daily basis, KBNN transmits the Payment Receipt Form (Form 04/BK-CTNNS issued together with Circular No. 77/2017/TT-BTC dated July 28, 2017, of the Minister of Finance guiding the State budget accounting system and KBNN operations) to tax administration agencies for reconciliation and accounting write-offs for taxpayers and domestic revenue reporting. Monthly and annually, KBNN reconciles State budget revenues with tax administration agencies before closing the accounting books for monthly and annual State budget revenues. In case of discrepancies, tax administration agencies shall coordinate with KBNN to make adjustments.

b) Between KBNN and other collection agencies (other than tax administration agencies): Other collection agencies shall coordinate with KBNN to reconcile State budget revenues monthly. In case of discrepancies, other collection agencies shall coordinate with KBNN to make adjustments."

11. Amend and supplement Clause 5 of Article 12 as follows:

"5. Periodic reports on State budget revenue collection, State budget revenue accounting, and refunds of State budget revenues at various levels shall be implemented in accordance with the Ministry of Finance's guidelines on the State budget accounting system and KBNN operations.

12. Amend and supplement Clause 1 of Article 13 as follows:

"1. The responsibilities of revenue collection agencies, KBNN, commercial banks, intermediary payment service providers, and organizations and individuals obligated to pay the State budget shall be implemented in accordance with the Law on State Budget, the Law on Fees and Charges, the Law on Tax Administration, the Law on Administrative Violation Handling, and related guiding documents.

The General Director of KBNN shall promulgate a list of fee and charge codes to facilitate the exchange, statistics, and reconciliation of fee and charge collection information between KBNN, commercial banks, intermediary payment service providers, and collection agencies; guide the structure of information content on bank transfer documents or intermediary payment service provider documents sent to commercial banks where KBNN opens accounts to ensure uniform implementation."

Article 2. Supplement and replace the phrase and form in Circular No. 328/2016/TT-BTC as follows:

1. Replace the phrase "Decision on Fine" with the phrase "Decision on Fine/Case File ID" in the Fine Collection Statement form (Form No. 02/BKTP) issued together with Circular No. 328/2016/TT-BTC.

2. Supplement the Fee, Tax, and Administrative Violation Fine Collection Statement form (Form No. 04/BKTP, LP, TP).

3. Replace the Government Revenue Payment Receipt Statement form (Form No. C1-06/NS) issued together with Circular No. 328/2016/TT-BTC with the Government Revenue Payment Receipt Statement form (Form No. C1-06/NS) issued together with this Circular.

This Circular takes effect from December 25, 2025/.

The State Treasury, tax authorities, customs, and related agencies, units, organizations, and individuals shall be responsible for implementing this Circular.

Article 4. Implementation provisions

1. This Circular takes effect from October 15, 2021.

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