Circular No. 84/2016/TT-BTC guides the procedures for collecting and depositing state budget revenues from taxes and domestic levies.

 

CIRCULAR

GUIDELINES FOR PROCEDURES FOR THE COLLECTION AND PAYMENT INTO THE STATE BUDGET
OF CERTAIN TAXES AND DOMESTIC REVENUES
                                   

On the basis of Law on State Budget No. 01/2002/QH11 dated December 16, 2002 and Law on State Budget No. 83/2015/QH13 dated June 25, 2015;

On the basis of LAW ON TAX ADMINISTRATION NO. 78/2006/QH11 dated November 29, 2006; Law Amending and Supplementing Certain Articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012; Law Amending and Supplementing Certain Articles of Laws on Tax No. 71/2014/QH13 dated November 26, 2014;

On the basis of Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

Decree No. Decree No. 83/2013/NĐ-CP dated July 22, 2013 of the Government detailing the implementation of certain articles of the Law on Tax Administration and Law Amending and Supplementing Certain Articles of the Law on Tax Administration; Decree No. 91/2014/NĐ-CP dated October 1, 2014 of the Government amending and supplementing certain articles of decrees regulating taxes; Decree No. 12/2015/NĐ-CP dated February 12, 2015 of the Government detailing the implementation of the Law Amending and Supplementing Certain Articles of Laws on Tax and amending and supplementing certain articles of decrees on tax;

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

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

Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：

The Minister of Finance issues this Circular to guide procedures for the collection and payment into the state budget of certain taxes and domestic revenues as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. Scope of Regulation

This Circular guides procedures for the collection and payment into the state budget of certain taxes, fees, charges, land rental payments, water surface rental payments, land use payments, mineral rights payments, and other revenues managed by tax authorities according to the law (hereinafter collectively referred to as certain taxes and domestic revenues), excluding revenues arising at the export and import stages.

Thông tư này áp dụng đối với tổ chức, cá nhân có liên quan đến hoạt động kinh doanh đối tượng thủy sản nuôi chủ lực trên lãnh thổ Việt Nam.

a) Taxpayers as defined by laws on tax administration.

b) Tax authorities including: General Department of Taxation, Tax Departments, and Tax Branches.

c) State Treasury agencies including: State Treasury; State Treasury Trading Center; Provincial State Treasuries; State Treasury Transaction Rooms under provincial State Treasuries; District State Treasuries, urban districts, towns, and cities directly under provinces.

d) Banks including: commercial banks, foreign bank branches operating under laws on credit institutions related to the collection and payment of certain taxes and domestic revenues.

e) Other organizations and individuals related to the collection and payment of certain taxes and domestic revenues.

Article 2. Interpretation of Terms

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

1. The electronic information portal of the General Department of Taxation is a system connecting and exchanging information to serve the management of state budget revenue collection and the implementation of electronic tax payment procedures managed by the General Department of Taxation.

2. The bank information exchange portal is a system connecting and exchanging information and electronic data between banks and the General Department of Taxation.

3. Revenue management authority is a tax authority responsible for monitoring and managing certain taxes and domestic revenues that must be paid into the state budget.

4. Common Directory is a set of directories serving state budget revenue collection, including: Directory of state treasury agencies, directory of tax authorities, directory of banks authorized to collect, directory of banks cooperating in collection, directory of state budget revenue account codes, directory of chapter codes, directory of sub-item codes (economic content codes).

5. Data on taxpayers is taxpayer management information held by tax authorities, including: taxpayer name, taxpayer code, address, chapter code, name and code of the direct supervising tax authority.

6. Tax liability data is information related to certain obligations to pay into the state budget, including: name of the obligation, amount payable, decision/notification number of the competent authority regarding the obligation (if applicable), tax period, state budget revenue account name, chapter code and name, sub-item code and name, revenue management authority code and name, state treasury agency code and name for accounting purposes.

7. Non-cooperating bank is a bank that has not signed a cooperation agreement with the General Department of Taxation for state budget revenue collection.

8. Cooperating bank is a bank that has signed a cooperation agreement with the General Department of Taxation (or with the General Department of Taxation and the State Treasury) for state budget revenue collection.

9. Authorized collecting bank is a bank that has signed a cooperation agreement with the State Treasury for state budget revenue collection and has a dedicated collection account or settlement account opened at the bank.

10. Electronic tax payment is a method of paying taxes through the electronic information portal of the General Department of Taxation or through electronic transaction channels of banks in accordance with laws on electronic transactions and other relevant laws.

11. Cut-off time is the point at which the transmission and receipt of payment documents are temporarily halted for reconciliation of daily payment data between the State Treasury and the authorized collecting bank, stipulated as 16:00 on working days.

In cases where it is necessary to change the working day transaction time, the State Treasury will coordinate with the authorized collecting bank to agree on the cut-off time for that working day.

Article 3. Date of Tax Payment

1. In cases where tax is paid through electronic transactions, the date of tax payment is the day when the bank's payment system or state treasury agency deducts money from the payer's account and records it on the electronic tax payment receipt.

2. In cases where tax is paid in cash or transferred at the counter, the date of tax payment is the day when the bank or state treasury agency collects cash or deducts money from the payer's account and records it on the receipt issued to the payer.

3. In cases where tax is paid through a tax collection agency, the date of tax payment is the day when the payer pays cash to the tax collection agency, or the day when the transaction of transferring money from the payer's account to pay tax is completed and recorded on the receipt issued by the tax collection agency.

Article 4. Exchange of Information Related to State Budget Collection

1. The tax authority, state treasury agency, collecting banks, and authorized collection banks shall use electronic transaction methods for exchanging common lists, taxpayer data, tax amount data, and collected state budget revenue data. In case of technical issues preventing the use of electronic transaction methods, the parties temporarily exchange relevant information using other appropriate methods to ensure timely information and data for state budget collection management work.

2. Electronic message-based state budget collection information exchanged between related parties must meet the following requirements:

a) It must fully comply with the provisions of this Circular and be consistent with current laws.

b) It must be signed with an electronic signature and security measures applied.

3. An electronic signature on an electronic message:

a) Issued by a service provider of digital certification or recognized by a competent state agency; It is valid during the period when the parties are connected and exchanging electronic information.

b) Must be notified in writing to the related parties (tax authority, state treasury agency, banks) for acceptance in electronic transactions related to state budget collection.

In case of changing the electronic signature, the entity using the electronic signature has the responsibility to notify the related parties in writing at least 15 days before the new electronic signature becomes effective.

Article 5. Responsibilities of the Tax Authority, State Treasury Agency, Banks, and Tax Payers in Implementing State Budget Collection

1. Responsibilities of the Tax Authority

a) Timely update common lists, taxpayer data, and tax amount data on the General Department of Taxation's online portal.

b) Cooperate with banks to sign and implement cooperation agreements for state budget collection.

c) Support banks and state treasury agencies in business operations and technical aspects during the implementation of state budget collection cooperation.

d) Provide electronic tax payment accounts to taxpayers according to the Ministry of Finance's regulations on electronic transactions in the tax field; guide taxpayers in preparing tax declaration forms or payment vouchers to the state budget; provide taxpayers with tax amount data to serve accurate and complete payment documentation; confirm the tax amount paid upon request by the taxpayer.

e) Receive information about taxes paid from the state treasury agency and banks to serve tax management work; review tax payments with the state treasury agency, banks, and taxpayers; handle errors related to state budget collections.

f) Coordinate with the state treasury agency to reconcile figures, ensuring correct state budget payments before closing the tax accounting books.

g) Consider suspending or terminating cooperation in state budget collection with banks if they fail to meet the cooperation agreement for state budget collection or engage in violations of tax management laws.

2. Responsibilities of the State Treasury Agency

a) Promptly provide the General Department of Taxation with a list of authorized collection banks; provide the revenue management agency with information on the state treasury agency receiving and recording non-same-level state budget revenues.

b) Use state budget collection information provided by the tax authority to collect taxes from taxpayers and record state budget revenues.

c) Guide taxpayers in declaring tax information on tax declaration forms; issue receipts confirming tax payment to the state budget with signatures and seals of the state treasury agency when taxpayers conduct tax payment transactions with the state treasury agency; issue tax payment recovery receipts or copies thereof with signatures and seals of the state treasury agency upon request by the taxpayer.

d) Receive tax information from authorized collection banks, monitor tax payments through the state treasury agency's account opened at the bank; coordinate with authorized collection banks to address errors in organizing state budget collection.

f) Review and address errors in state budget collection information with the tax authority and authorized collection banks.

g) Support the tax authority and authorized collection banks in business operations and technical aspects during the implementation of state budget collection cooperation.

3. Responsibilities of Authorized Collection Banks and Cooperating Banks

a) Exploit and secure information related to state budget revenue collection provided by the tax authority on the Electronic Portal of the General Department of Taxation.

b) Implement cooperation agreements for state budget revenue collection signed with the General Department of Taxation (or with the General Department of Taxation and the State Treasury).

c) Guide taxpayers to declare tax payment information on the tax payment declaration form; issue tax payment receipts bearing the signature and full name of the preparer and approver of the tax payment receipt; issue restored tax payment receipts or copies of tax payment receipts upon request of the taxpayer.

d) Transfer funds from state budget revenue collections into the account of the treasury agency opened at the designated bank in a complete, accurate, and timely manner as prescribed. In case the bank transfers insufficient or delayed tax revenues into the treasury agency's account, the bank must transfer the full amount of collected taxes into the treasury agency's account, and simultaneously be responsible for paying late fees for the under-transferred or delayed tax amounts according to the laws governing tax administration.

đ) The designated bank collects all information from tax payment receipts to transfer to the treasury agency; record the correct tax payment date of the taxpayer; supplement tax collection information (treasury agency code, tax management agency code, state budget revenue account code, chapter code, sub-item code) and book the collected tax amount into the treasury agency's account.

e) The designated bank transfers tax payment information and collected tax amounts to the designated bank.

g) Conduct verification and handle errors in state budget revenue collection information with the treasury agency, tax authority, taxpayer, and bank serving the taxpayer as required by business operations.

4. Responsibilities of banks not participating in tax collection coordination

Fully and accurately fulfill the obligations of service providers as stipulated by the State Bank of Vietnam as follows:

a) Issue tax payment receipts to taxpayers when they conduct tax payment transactions with the bank; issue restored tax payment receipts or copies of tax payment receipts upon request of the taxpayer.

b) Timely, safely, and accurately execute payment transactions according to agreements with organizations and individuals using payment services as prescribed; promptly adjust errors in payment transactions if executed contrary to payment instructions; cooperate with relevant banks or treasury agencies to recover erroneously transferred or over-transferred amounts during payment transactions as prescribed by law; compensate for damages caused by their own fault according to law.

c) Cooperate in verifying and handling errors as requested by the taxpayer or the designated bank.

5. Responsibilities of taxpayers

a) Pay taxes fully and on time as prescribed by tax administration laws; register and submit electronic tax payments in areas where tax authorities and banks provide such services.

b) Declare all information within the taxpayer's responsibility on the tax payment declaration form or the state budget payment slip accurately.

c) Cooperate with banks or tax authorities to reconcile information and resolve discrepancies (if any) in tax payments.

d) Monitor tax payment information through email or electronic tax transaction accounts on the Electronic Portal of the General Department of Taxation.

Chapter II

PROCEDURES FOR TAX COLLECTION AND PAYMENT

Section 1. ELECTRONIC TAX PAYMENT PROCEDURES

Article 6. Issuing Tax Payment Documents on the Electronic Portal of the General Department of Taxation

The taxpayer logs into the electronic tax payment system on the Electronic Portal of the General Department of Taxation using the e-Tax Transaction Account provided by the tax authority (as stipulated in Circular No. 110/2015/TT-BTC dated July 28, 2015 issued by the Ministry of Finance on guiding electronic transactions in the field of taxation) to issue tax payment documents.

The taxpayer selects one of two options for making payments: "Issuing a Payment Slip" or "Issuing a Payment Slip on Behalf of Another Party" and fills out specific information on the payment slip to the state budget (Form C1-02/NS issued together with this Circular) as follows:

1. Information on the type of currency for tax payment:

- Select the box "VND" on the payment slip when the taxpayer has the obligation to pay money into the state budget in Vietnamese Dong.

- Select the box "USD" or enter other foreign currency information on the payment slip when the taxpayer has the obligation to pay money into the state budget in US Dollars or other foreign currencies as prescribed by law.

2. Information about the taxpayer and the person making the payment on behalf of another party:

- In the case of selecting "Issuing a Payment Slip", the system automatically displays the taxpayer's information, including: name, tax code, address of the taxpayer according to the login account.

- In the case of selecting "Issuing a Payment Slip on Behalf of Another Party", the system automatically displays the information of the person making the payment on behalf of another party, including: name, address of the person making the payment on behalf of another party according to the login account. The person making the payment on behalf of another party must declare the taxpayer's information, including: name, tax code, address of the taxpayer.

3. Bank/Central Treasury Account and Tax Payment Deduction Account: Select the bank and account from the registered list to make electronic tax payments.

4. Information on State Budget Payments:

The taxpayer selects the box "Tax Collection Account" or "Recovery of VAT Refunds Account" as follows:

- Select the box "Tax Collection Account" for cases where various tax amounts, late payment penalties, fines, or other payments are made into the state budget.

- Select the box "Recovery of VAT Refunds Account" for cases where the state budget is refunded the amount of VAT that was incorrectly refunded according to the decision of the competent authority or self-discovered by the taxpayer; excluding refunds due to mistaken payments or overpayments.

5. Information on the Central Treasury Account: Select the name of the treasury agency receiving the revenue from the list of treasury agencies; simultaneously select the name of the collecting bank corresponding to the selected treasury agency provided by the system.

The treasury agency receiving the state budget revenue is the treasury agency at the same level as the revenue management agency. If the treasury agency receiving the revenue is not at the same level as the revenue management agency, the revenue management agency is responsible for informing the taxpayer to choose the appropriate treasury agency.

6. Information on Payment According to the Authority's Document (if applicable): Select one of the boxes corresponding to the issuing authority as "State Audit Agency", "Government Inspectorate", "Financial Inspectorate", "Other Competent Authority".

In the case of making tax payments according to the decision of the tax authority at all levels, select the box "Other Competent Authority".

7. Information on the Revenue Management Agency: The system will automatically display the name of the direct tax management agency of the taxpayer. If the revenue belongs to another tax management agency, the taxpayer selects the name of the revenue management agency from the list of tax agencies.

8. Information on State Budget Payments:

The taxpayer queries the amount to be paid on the electronic tax payment system and selects one or more items from the list of payable items displayed on the system. The taxpayer can modify the amount of each item.

In the case of new items not listed in the payable items displayed on the system, the taxpayer enters the "State Budget Payment Items" list to select the appropriate item and declare the amount of state budget payment.

In the case of paying taxes, land use fees, stamp duties, and other items related to property registration, the taxpayer declares additional information in the content section of the state budget payment item such as: address of the house, plot of land; type of vehicle, brand, model number, color, frame number, engine number of aircraft, ships, cars, motorcycles.

In the case of payment according to the document of the competent authority, the taxpayer declares additional information on the name of the authority issuing the document.

9. Completing the Tax Payment Document: The taxpayer electronically signs at least one of the three positions of payer/treasurer/unit head and sends the state budget payment slip through the electronic tax payment system.

Article 7. Acceptance and Processing of Electronic Tax Payment Documents through the Electronic Portal of the General Department of Taxation

1. At the Electronic Portal of the General Department of Taxation

The Electronic Portal of the General Department of Taxation accepts, checks the validity of information on electronic tax payment documents, verifies the electronic signature of the taxpayer, and sends a notification (Form No. 01/TB-TĐT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) to the taxpayer to confirm receipt of the tax payment document from the taxpayer or to notify the reason for not receiving the tax payment document.

In case the taxpayer uses value-added services for electronic transactions in tax payment (T-VAN), the Electronic Portal of the General Department of Taxation sends a confirmation notification of receipt of the tax payment document to the taxpayer through the service provider (Form No. 01/TB-TĐT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance).

For valid tax payment documents, the Electronic Portal of the General Department of Taxation performs electronic signing with the electronic signature of the General Department of Taxation on the electronic tax payment document and sends it to the operational system of the bank chosen by the taxpayer when creating the tax payment document.

The Electronic Portal of the General Department of Taxation receives notifications (Form No. 05/TB-TĐT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) regarding successful tax payment or unsuccessful tax payment, accompanied by a payment slip to the state budget (if any) sent by the operational system of the bank and sends them to the taxpayer's Electronic Tax Transaction Account.

2. At the Bank Where the Taxpayer Opens an Account

The bank carries out verification of information on the payment slip to the state budget and the conditions for debiting the taxpayer's account, and processes as follows:

- In case the information on the payment slip to the state budget is invalid or valid but does not meet the conditions for debiting, the bank's operational system performs electronic signing on the notification of unsuccessful tax payment (Form No. 05/TB-TĐT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) and sends it to the taxpayer through the Electronic Portal of the General Department of Taxation.

- In case the information on the payment slip to the state budget is valid and meets the conditions for debiting, the bank's operational system performs debiting the taxpayer's account according to the information on the payment slip to the state budget and performs electronic signing on the notification of successful tax payment (Form No. 05/TB-TĐT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance), while sending the payment slip to the state budget (with the electronic signature of the bank) to the taxpayer through the Electronic Portal of the General Department of Taxation.

Article 8. Electronic Tax Payment through Banking Electronic Tax Payment Services

1. The taxpayer creates an electronic tax payment document through the electronic payment service provided by the bank (such as: ATM, internet banking, mobile banking, POS, or other forms of electronic payment) following the usage procedures of the electronic tax payment service of each banking system.

2. The electronic tax payment service provided by the bank must ensure that all information from Clause 1 to Clause 8 of Article 6 of this Circular is included.

Section 2. PROCEDURES FOR PAYING TAX AT THE COUNTER OF BANKS AND STATE TREASURY AGENCIES

Article 9. Issuing tax payment vouchers at the counter of banks involved in collection, entrusted banks, and state treasury agencies

1. In cases where tax is paid at the counter of banks involved in collection, entrusted banks, and in cash at the counter of state treasury agencies, the payer shall fill out a tax payment declaration form (Form No. 01/BKNT issued together with this Circular) as follows:

a) Information on the method of tax payment: Select the appropriate box for paying tax in cash or transferring to an account.

b) Information on the type of currency used for tax payment:

- Select the box "VND" on the payment slip when the taxpayer has the obligation to pay money into the state budget in Vietnamese Dong.

- Select the box "USD" or enter other foreign currency information on the payment slip when the taxpayer has the obligation to pay money into the state budget in US Dollars or other foreign currencies as prescribed by law.

c) Information on the taxpayer: Record accurately according to the name, taxpayer identification number, and address of the taxpayer based on tax registration information or business registration information.

d) Information on the person making the payment on behalf of another: Fully record the name and address of the person making the payment on behalf of another in cases of proxy payment.

đ) Information on the bank/state treasury and the account from which funds will be deducted for government budget payments:

- In cases of payment by transfer: Record the name of the bank opening the account and the account number of the payer.

- In cases of payment in cash: Only record the name of the bank/treasury agency where the payer conducts the transaction and do not record the account number.

e) Information on government budget payments:

The taxpayer selects "Tax Collection Account" or "Refund of VAT Account" as follows:

- Mark the box "Tax Collection Account" when paying tax amounts, late payment penalties, fines, or other payments into the government budget.

- Mark the box "Refund of VAT Account" when returning to the government budget the amount of VAT that has been refunded according to the decision of the competent authority or when the taxpayer discovers that the refund was incorrect compared to regulations; this does not include returning the amount of VAT that was mistakenly paid or overpaid.

g) Information on the state treasury account: Record the name of the state treasury agency receiving the government budget revenue.

The state treasury agency receiving government budget revenue is the state treasury agency at the same level as the revenue management agency. If the state treasury agency receiving the revenue is not at the same level as the revenue management agency, the revenue management agency is responsible for informing the taxpayer to choose the appropriate state treasury agency.

h) Information on the document issued by the competent authority: Choose one of the boxes corresponding to the issuing authority as "State Audit Office", "Government Inspectorate", "Financial Inspectorate", "Other Competent Authority".

In the case of making tax payments according to the decision of the tax authority at all levels, select the box "Other Competent Authority".

i) Information on the name of the revenue management agency: Record the name of the revenue management agency corresponding to the government budget payment.

The revenue management agency is the tax agency directly managing the taxpayer. In cases where certain revenues have a revenue management agency different from the direct tax management agency of the taxpayer (such as: the taxpayer declares at the main office but pays in a province/city different from the place of business activities according to tax management laws), the revenue management agency is responsible for informing the taxpayer to choose the appropriate revenue management agency.

k) Information in the table regarding government budget payments.

k1) Information on the declaration number/decision number/notification number corresponding to each payment:

- For payments made according to decisions/notifications of the competent authority, the taxpayer must clearly record the number and code of the decision/notification (for example, 123/QĐ-CT, 67/TB-CCT).

- For payments made through self-declaration and self-payment, the taxpayer does not need to record information in this column.

k2) Information on the tax period/decision date/notification date: Record accordingly for each payment in the following format:

- Payment made upon occurrence: DD/MM/YYYY (recorded according to the date of submitting the tax declaration);

- Monthly payment: 00/MM/YYYY;

- Quarterly payment: 00/Qx/YYYY;

- Annual payment period: 00/Kx/YYYY;

- Annual payment: 00/CN/YYYY;

- Year-end settlement payment: 00/QT/YYYY;

- Payment according to decision/notification: DD/MM/YYYY (recorded according to the date on the decision/notification).

Example:

- Value Added Tax payment for the declaration period of January 15, 2016, the tax period is recorded as 15/01/2016.

- Special Consumption Tax payment for the declaration period of January 2016, the tax period is recorded as 00/01/2016.

- Corporate Income Tax provisional payment for the first quarter of 2016, the tax period is recorded as 00/Q1/2016.

- Non-Agricultural Land Use Tax payment for the first period of 2016, the tax period is recorded as 00/K1/2016.

- Business Registration Fee payment for 2017, the tax period is recorded as 00/CN/2017.

- Individual Income Tax year-end settlement payment for 2016, the tax period is recorded as 00/QT/2016.

k3) Information on the content of government budget payments, the taxpayer must clearly record the name of each type of tax or payment such as:

- Value Added Tax from domestic business activities.

- Value Added Tax from lottery activities.

- Corporate Income Tax from oil and gas activities under agreements and contracts.

- Special Consumption Tax from tobacco production.

- Special Consumption Tax from imported cars sold domestically.

- Individual Income Tax from salaries and wages.

- Individual Income Tax from capital investment activities.

In cases where taxes, land use fees, stamp duty, and other payments related to property rights registration are made, the taxpayer must additionally declare information specific to each type of asset in the content of government budget payments such as: address of the house, plot of land; type of vehicle, brand, model, color, chassis number, engine number of aircraft, ships, cars, motorcycles.

In cases where the taxpayer makes payments according to the document of the competent authority, the taxpayer must additionally declare the name of the competent authority issuing the document.

k.4) In cases where an organization entrusted to collect taxes pays the collected tax money into the government budget, the payer must record the number and code of the declaration receipt in the "Declaration Number/ Decision Number/ Notification Number" column, the date of the declaration receipt in the "Tax Period" column, and the name of the tax in the "Content of Government Budget Payment" column.

l) Information on the amount of money in figures and in words: Record according to the actual amount paid, consistent with the selected currency, either VND, USD, or other foreign currencies.

m) Information on the payer:

In the case of organizations and enterprises submitting through bank transfer: Sign and write clearly the full name of the chief accountant (if applicable); sign, write clearly the full name and stamp on the title of the head of the unit (who is also the account holder for tax payment).

In the case of individuals submitting through bank transfer: Sign and write clearly the full name of the individual who is the account holder; leave blank the criteria for the chief accountant and the head of the unit.

In the case of cash submission: Sign and write clearly the full name of the person submitting the money; leave blank the criteria for the chief accountant and the head of the unit.

2. In the case of submitting state budget revenue through bank transfer at the counter of the State Treasury agency:

a) Documents to be used:

a1) In the case of requesting the State Treasury agency to deduct from the budget account to pay taxes: The document used is the budget withdrawal form (model number C2-02/NS) for regular budget expenditure, and the investment capital withdrawal form (model number C3-01/NS) for investment budget expenditure, according to the model issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Minister of Finance.

a2) In the case of requesting the State Treasury agency to deduct from deposit accounts or accounts with deposit characteristics (such as temporary receipt and retention accounts) opened at the State Treasury agency to pay taxes (excluding the budget accounts mentioned in Point a1 Clause 2 of this Article): The document used is the Payment Order (model number C4-02/KB) issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Minister of Finance.

b) Content, recording method, and document circulation process: Follow the guidance provided in Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance and other implementing guidelines. In some cases, information recorded on specific documents is as follows:

- For tax and domestic revenue payments, the payer declares the name of the tax payment item and the tax period in the "Payment Details" column.

- For payments made pursuant to an authorized authority's document, the payer declares the document number, code, date, issuing authority's name, and the name of the tax payment item in the "Payment Details" column.

- For tax, land use fee, stamp duty, and other payments related to property registration, the taxpayer declares additional information according to the characteristics of each type of asset such as: house address, plot location; vehicle type, brand, serial number, paint color, frame number, engine number of aircraft, ships, cars, motorcycles in the "Payment Details" column.

- For payments into the Value Added Tax Refund Account, the payer declares the information "Value Added Tax Refund Account" in the "Recipient Unit" field under the "Payment to Beneficiary" section.

Article 10. Process of collecting and submitting taxes at the counter of banks involved in joint collection, entrusted collection banks, and State Treasury agencies

1. The taxpayer prepares one copy of the tax payment declaration form according to the guidance in Article 9 of this Circular and sends it to the bank/State Treasury agency (in the case of direct cash payment at the State Treasury agency).

2. In the case of tax payment based on a decision/notice from the tax authority, the taxpayer may replace the preparation of the tax payment declaration form with the submission of the decision/notice to the bank/State Treasury agency where the taxpayer conducts transactions. The bank/State Treasury agency bases the tax collection procedures and issues the tax payment receipt (model number C1-02/NS issued together with this Circular) to the taxpayer based on the information on the tax authority's decision/notice. The tax authority's decision/notice is kept together with the tax payment receipt at the bank/State Treasury agency.

3. Based on the tax payment declaration form prepared by the taxpayer or the tax authority's decision/notice, the bank/State Treasury agency enters the taxpayer's tax identification number into the bank/State Treasury agency's tax collection program to retrieve data about the taxpayer and tax items from the Tax General Department's electronic portal.

a) In the case of discrepancies in the taxpayer's name or tax identification number, the bank/State Treasury agency requests the taxpayer to re-declare to match the information in the bank/State Treasury agency's database.

If there is no information about the taxpayer on the Tax General Department's electronic portal, the bank/State Treasury agency uses the temporary tax identification number "0106680443", and records the taxpayer's declared tax identification number on the tax payment declaration form at the end of the taxpayer's name section for verification purposes.

In the case of discrepancies in the address information: The bank/State Treasury agency records the information provided by the taxpayer and guides the taxpayer to report the new address to the directly managing tax authority.

b) In the case of discrepancies in information related to state budget payments such as the name of the payment item (declared by the taxpayer in the "Content of State Budget Payment Item" column on the tax payment declaration form) and the amount: The bank/State Treasury agency records the information provided by the taxpayer.

To ensure the completion of information for state budget payments, the bank/State Treasury agency cross-checks the names of the payment items in the tax payment declaration form with the list of payment item names in the sub-item code directory. If discrepancies are found and there is no possibility of connecting the payment item with the sub-item code in the state budget directory, the bank/State Treasury agency requests the taxpayer to confirm or explain again the content of the payment item and adjust or supplement the information in the tax payment declaration form so that the bank/State Treasury agency can record the correct content of the payment item.

c) For other information not covered by Points a and b of Clause 3 of this Article, the bank/State Treasury agency records the information declared by the taxpayer on the tax payment declaration form.

4. The bank or state treasury agency shall reconcile the balance in the account from which tax payments are deducted or the amount of cash paid directly. If there is sufficient funds to make the tax payment, the bank or state treasury agency shall deduct the funds from the account or collect the cash, complete the tax payment receipt, and issue one (1) copy of the government budget payment receipt (Form C1-02/NS issued together with this Circular) to the taxpayer. The government budget payment receipt issued to the taxpayer must contain all information declared by the taxpayer on the tax payment schedule or information on the decision/notification of the tax authority; the date of tax payment; the signature and full name of the preparer and approver of the tax payment receipt.

In cases where the amount in the account or the amount of cash held by the taxpayer is less than the amount recorded on the tax payment schedule, the bank or state treasury agency shall notify the taxpayer to reissue the tax payment schedule with an amount that matches the available funds in the account or cash held by the taxpayer.

5. Where the taxpayer requests the state treasury agency to deduct from the taxpayer's account opened at the state treasury to pay taxes, the taxpayer shall prepare the document according to the form prescribed in Clause 2, Article 9 of this Circular. Based on the taxpayer identification number on the document prepared by the taxpayer, the state treasury agency shall retrieve data on the taxpayer and data on the tax amount from the State Treasury’s tax collection program or the General Department of Taxation's electronic portal.

In cases of discrepancies in the taxpayer's name, taxpayer identification number, amount, or other information: The state treasury agency shall follow the guidance provided in Clause 3 of this Article.

For other matters, the state treasury agency shall implement according to the guidance on recording methods and document circulation procedures set forth in Circular No. 08/2013/TT-BTC dated January 10, 2013, of the Ministry of Finance and other implementing guidelines.

Article 11. Procedures for collecting tax payments at bank counters not yet coordinated for tax collection

1. The taxpayer shall prepare the government budget payment receipt according to the bank transaction form, including all information about the taxpayer (name, taxpayer identification number), the state treasury agency receiving the government budget revenue (name of the state treasury agency, revenue account name, name of the collecting bank), details of the government budget payment.

2. The bank shall reconcile the balance in the account from which tax payments are deducted or the amount of cash paid directly. If there is sufficient funds to make the tax payment, the bank shall deduct the funds from the account or collect the cash, complete the tax payment receipt, and issue one (1) copy of the transaction document to the taxpayer. The document issued to the taxpayer must contain all information declared by the taxpayer; the date of tax payment; the signature and full name of the preparer and approver of the transaction document.

In cases where the amount in the account or the amount of cash held by the taxpayer is less than the amount recorded on the transaction document prepared by the taxpayer, the bank shall notify the taxpayer to reissue the transaction document with an amount that matches the available funds in the account or cash held by the taxpayer.

Section 3. HANDLING INFORMATION ON TAX COLLECTION AND FUNDS TRANSFER INTO THE STATE BUDGET ACCOUNT

Article 12. Handling information on tax collection and funds transfer into the State budget account at banks not participating in tax collection

1. Banks not participating in tax collection shall be responsible for fully and accurately transferring the information declared by taxpayers on tax payment vouchers to the collecting bank through payment channels as prescribed by the State Bank. The information of each tax payment voucher must include:

(1) Name, taxpayer identification number, address of the taxpayer.

(2) State budget revenue account or Value Added Tax refund account.

(3) Name of the Treasury where the state budget revenue is received.

(4) Name of the tax administration agency.

(5) Information related to the state budget revenue payment:

- Decision number and date, notification number and date, name of the authority issuing the decision and notification for the payment amount;

- Tax period; type of tax, 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).

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

(7) Payment date.

In addition to the seven types of mandatory information mentioned above, banks not participating in tax collection may transmit other relevant information related to the payment voucher in accordance with inter-bank payment practices.

Banks not participating in tax collection are not required to determine the chapter code, sub-item code, and revenue account code according to the content of the payment on the fund transfer voucher.

2. Banks not participating in tax collection shall be responsible for transferring the amount paid by taxpayers into the account of the treasury opened at the collecting bank and transmitting taxpayer information as follows:

a) Accounting and transmitting tax payment information to the collecting bank on the same working day for transactions made during working hours on that day.

b) Accounting and transmitting tax payment information to the collecting bank no later than 9:00 AM on the next working day for transactions made after working hours or on holidays as prescribed by labor laws.

c) On the last day of the year, banks not participating in tax collection shall be responsible for coordinating with the collecting bank to ensure that accounting records match on the same day of the last year.

Article 13. Handling information on tax collection and funds transfer into the State budget account at banks participating in tax collection

1. Banks participating in tax collection shall be responsible for completing and supplementing tax payment voucher information on the joint tax collection system based on common lists, taxpayer data, and tax item data provided on the General Department of Taxation's electronic portal. The information to be supplemented and completed includes:

a) Supplementing the Treasury agency code where the state budget revenue is received.

The bank bases on the name of the Treasury agency declared by the taxpayer on the tax payment voucher and the list of Treasuries on the General Department of Taxation's electronic portal to supplement the Treasury agency code.

b) Supplementing the tax administration agency code

The bank bases on the name of the tax administration agency declared by the taxpayer on the tax payment voucher or tax item data and the list of tax agencies on the General Department of Taxation's electronic portal to supplement the tax administration agency code.

c) Supplementing the state budget revenue account code

The bank bases on the information declared by the taxpayer on the tax payment voucher or tax item data and the list of state budget revenue account codes on the General Department of Taxation's electronic portal to supplement the state budget revenue account code.

d) Supplementing the chapter code

In case the taxpayer pays the correct amounts already included in the taxpayer's tax item data, the bank takes the chapter code from the tax item data.

In case the taxpayer pays amounts not included in the taxpayer's tax item data, the bank takes the chapter code of the payment as the chapter code of the taxpayer in the taxpayer's data.

In case of paying personal income tax amounts not included in the taxpayer's tax item data, the bank supplements the chapter code of the payment as "557" corresponding to the tax administration agency being the Tax Department, and supplements the chapter code of the payment as "757" corresponding to the tax administration agency being the District Tax Office.

In case of paying mineral rights payment amounts not included in the taxpayer's tax item data, the bank supplements the chapter code of the payment as "026" for mineral rights payment notifications issued by the Ministry of Natural Resources and Environment, and supplements the chapter code of the payment as "426" for mineral rights payment notifications issued by the People's Committee of the province.

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

e) Supplementing the sub-item code

In case the taxpayer pays the correct amounts already included in the taxpayer's tax item data, the bank takes the sub-item code from the tax item data.

In case the taxpayer pays amounts not included in the taxpayer's tax item data, the bank bases on the content of the state budget payments declared by the taxpayer and the list of economic content codes (sub-item codes) on the General Department of Taxation's electronic portal to determine the corresponding sub-item code.

After implementing the cases mentioned above and still unable to determine the sub-item code, the bank uses the temporary sub-item code "9999" to supplement the sub-item code information for the payment.

2. Banks participating in tax collection shall be responsible for fully and accurately transferring the information declared by taxpayers on tax payment vouchers and supplementary information as guided in Clause 1 of this Article to the collecting bank. The information of each tax payment voucher must include:

(1) Name, taxpayer identification number, address of the taxpayer.

(2) State budget revenue account, or Value Added Tax refund account.

(3) Name of the Treasury where the state budget revenue is received.

(4) Code and name of the tax administration agency.

(5) Information related to the state budget revenue payment:

- Decision number and date, notification number and date, name of the authority issuing the decision and notification for the payment amount.

- Tax period; name of tax type, name of payment item; address of 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); chapter code, sub-item code of each tax type, payment item.

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

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

(7) Payment date.

In addition to the seven mandatory types of information mentioned above, the collecting bank may transmit other relevant information related to payment vouchers in accordance with inter-bank payment operations.

3. The collecting bank shall be responsible for transferring the amount of tax paid by the taxpayer into the Treasury Account opened at the authorized collecting bank and transmitting the tax payment information as follows:

a) Accounting and transmitting tax payment information to the collecting bank on the same working day for transactions made during working hours on that day.

b) Posting and transmitting tax payment information to the authorized collecting bank no later than 9 AM on the next working day for transactions made after working hours or during holidays as prescribed by labor laws.

c) On the last day of the year, the collecting bank shall cooperate with the authorized collecting bank to ensure that the posting of data matches accurately on the last day of the year.

Article 14. Processing Information on Tax Collection and Transfer of Tax Payments into the State Treasury Account at the Authorized Collecting Bank

1. The authorized collecting bank shall complete the information on tax collection as follows:

a) For transactions where taxpayers directly pay taxes into the state treasury through the authorized collecting bank, the bank shall complete the tax collection information according to the guidance provided in Clause 1, Article 13 of this Circular.

b) For transactions where another bank transfers funds for tax payments, the authorized collecting bank shall perform the following actions:

- Verify the information about the tax payment items. If any of the required information as specified in Articles 12 and 13 of this Circular is missing or incorrect, or if there is a discrepancy between the transferred payment information and the amount credited to the Treasury Account of the State Treasury, the authorized collecting bank shall send a query letter to the transferring bank to supplement and adjust the information accordingly.

- Supplement the information for tax receipts transferred from banks that have not been involved in the collection process, including: State Treasury Agency receiving account code, revenue management agency code, Treasury Account code, chapter code, sub-item code, as guided in Clause 1, Article 13 of this Circular.

2. The authorized collecting bank shall post the transfer of funds into the State Treasury Account and transmit the tax collection information to the State Treasury as follows:

a) For tax payment or fund transfer transactions before the daily cut-off time, the bank shall post the amount into the State Treasury Account immediately upon actual occurrence and transmit the tax collection information to the State Treasury on the same working day.

b) For tax payment or fund transfer transactions after the daily cut-off time or during holidays as prescribed by law, the bank shall post the amount into the State Treasury Account immediately upon actual occurrence and transmit the tax collection information to the State Treasury no later than 9 AM on the next working day.

c) On the last day of the year, the authorized collecting bank shall cooperate with the State Treasury to ensure that the posting of data matches accurately on the last day of the year.

d) The content of the tax collection information transmitted to the State Treasury shall be carried out in accordance with the guidance provided in Clause 2, Article 13 of this Circular.

Article 15. Processing Information on State Budget Revenue at the State Treasury Agency

1. For state budget revenue payments made at the counter of the State Treasury Agency, the State Treasury Agency shall perform:

a) Completing information on state budget revenue payments in accordance with the guidance provided in Clause 1, Article 13 of this Circular for cases of tax payment in cash, or in accordance with the guidance provided in Clause 5, Article 10 of this Circular for cases where the taxpayer requests to deduct funds from their account opened at the State Treasury Agency for tax payment.

b) Recording the amount of money generated into the state budget revenue account or corresponding accounts as prescribed.

2. For information and amounts transferred by banks acting as collection agents, the State Treasury Agency shall check the information on state budget revenue payments. If any of the required information as specified in Clause 2, Article 13 of this Circular is missing, the State Treasury Agency shall send a query letter to the bank acting as collection agent to supplement and adjust the information accordingly.

3. The State Treasury Agency shall compile information on state budget revenue payments to transmit to the tax authority the list of state budget revenue payment vouchers (Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) via electronic means no later than 10 AM on the next working day.

Each item of state budget revenue payment transmitted to the tax authority must ensure the following information is complete:

(1) Name, taxpayer identification number, address of the taxpayer.

(2) State budget revenue account or Value Added Tax refund account.

(3) The pair of accounting accounts for state budget revenue debited/credited for the revenue.

(4) The number and date of the decision, the number and date of the notification, the name of the competent authority issuing the decision, notification for the payment.

(5) Tax period; name of tax type, name of payment item; address of the house, plot of land (if applicable); type of vehicle, brand, model number, color, chassis number, engine number of aircraft, ships, cars, motorcycles (if applicable); chapter code, sub-item code of each tax type, payment item.

(6) Amount, currency type VND or foreign currency (original currency and exchange rate).

(7) Payment date.

4. The State Treasury Agency responsible for recording the revenue item shall be responsible for transmitting the list of state budget revenue payment vouchers (Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) to the relevant revenue management agencies based on the information declared on the state budget revenue payment vouchers.

5. For domestic revenue items not managed by the tax authority, the State Treasury Agency shall be responsible for compiling separately according to each revenue management agency on the list of state budget revenue payment vouchers (Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) and transferring to the same-level tax authority for the tax authority to record the domestic revenue within its jurisdiction.

Article 16. Receiving and Processing Information on State Budget Revenue Payments at the Tax Authority

1. The tax authority shall receive information on state budget revenue payments transferred from the State Treasury Agency, verify the electronic signature and detailed information on the list of state budget revenue payment vouchers, and enter it into the tax administration application system to record the state budget revenue and the amount paid by taxpayers.

2. The tax authority shall conduct inquiries, handle errors, and adjust information on state budget revenue payments with the State Treasury Agency and taxpayers in accordance with the guidance provided in Article 17 of this Circular.

3. On a regular basis, on the 15th of each month or the next working day if the 15th is a holiday as stipulated by labor laws, the tax authority shall notify taxpayers through their electronic tax transaction accounts issued by the General Department of Taxation about the state budget revenue payments recorded in the tax management system for the previous month.

1. Principles for Handling Errors

a) The unit where the error occurs or is discovered must proactively determine the cause of the error, rectify the consequences, and simultaneously send review documents or notifications to related units for coordination and handling in accordance with regulations.

Error handling must be carried out on the same day the error is discovered; if the adjustment period within the day has expired, it must be handled no later than the next working day following the discovery of the error.

b) Overpayments and underpayments shall be handled according to the bank's or State Treasury's regulations on handling errors in payment transactions.

c) In cases where errors occur in recording state budget revenue, the bank or State Treasury shall not refund money to the taxpayer. The bank or State Treasury is responsible for reviewing and completing the information on state budget revenue accounting in accordance with the regulations on handling errors in payment transactions, ensuring that it does not affect the recording of state budget payments for taxpayers.

d) When state budget revenue information has been transmitted from the State Treasury to the tax authority, any adjustment or return of relevant documents must be transmitted to the tax authority for monitoring and appropriate adjustment processing.

đ) If a taxpayer repeats an electronic tax payment transaction two or more times for one payment amount in a day, the taxpayer should contact the bank or State Treasury serving the taxpayer to request correction to one tax payment. If the tax amount of the repeated transaction has already been recorded in the state budget, the taxpayer may choose to pay this amount towards remaining tax obligations or request a refund in accordance with tax management laws.

e) Reviews related to adjustments of information that have been recorded by the State Treasury for state budget revenue are implemented as follows:

- If the tax authority discovers an error, the tax authority shall prepare a request for adjustment of state budget revenue (Form C1-07/NS issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Minister of Finance) and send it to the State Treasury for implementation of the adjustment.

- If the State Treasury discovers an error, the State Treasury is responsible for adjusting the information and sending a notification to the tax authority for the tax authority to adjust the state budget revenue collection information. The State Treasury is responsible for preparing a review letter for amounts recorded in the account awaiting processing of tax authority receipts to allow the tax authority to supplement the state budget revenue accounting information.

- For reviews involving taxpayers, the agencies discovering the errors shall use the review letter (Form C1-11/NS issued together with this Circular).

g) Banks, State Treasuries, and tax authorities are responsible for resolving review contents within three working days from the date of receipt of the review request or adjustment proposal.

2. Implementing Reviews and Adjustments of State Budget Revenue Accounting Information

a) For Taxpayers

If a taxpayer discovers inaccuracies in the information on the tax payment document, the taxpayer shall cooperate with the bank or State Treasury serving the taxpayer to handle errors in the payment of funds into the state budget.

If a taxpayer discovers an error related to a state budget payment amount that has been recorded and reported by the tax authority, the taxpayer shall prepare a review letter (Form C1-11/NS issued together with this Circular) along with the tax payment document or relevant information regarding the proposed error adjustment and submit it to the tax authority.

b) For Non-Cooperating Banks or Cooperating Banks

Upon receiving a review letter from a taxpayer, non-cooperating banks or cooperating banks shall be responsible for conducting reviews and correcting errors in accordance with regulations on handling errors in payment transactions. If funds and state budget payment information have been transferred to the collecting bank, upon discovering an error, the non-cooperating bank or cooperating bank shall prepare a review letter with the collecting bank to conduct reviews and correct errors according to the inter-bank payment process.

c) For Collecting Banks

Upon receiving a review letter from a non-cooperating bank or a cooperating bank, the collecting bank shall be responsible for conducting reviews and correcting errors in accordance with regulations on handling errors in payment transactions; simultaneously sending adjusted information to the State Treasury (if the document has been transmitted to the State Treasury) to correct errors related to the recording of state budget payment amounts at the State Treasury.

In cases of overpayment (compared to the amount paid by the customer), the bank shall send a review letter to the State Treasury. Based on the content of the bank's review, the State Treasury shall return the excess amount to the bank. In cases of underpayment, the bank shall make up the shortfall to ensure the total amount due to the state budget is deposited into the State Treasury's account, ensuring that all accounting information matches the previously recorded information.

d) For State Treasuries

After recording state budget revenue and transferring state budget revenue information to the tax authority, if an error is discovered, the State Treasury shall be responsible for adjusting the information and notifying the tax authority for the tax authority to adjust the management information.

Upon receiving a review letter from a taxpayer/tax authority/bank, the State Treasury shall be responsible for conducting reviews, adjusting information, and notifying related agencies to adjust state budget revenue collection information.

The State Treasury is responsible for preparing an electronic review letter for amounts recorded in the account awaiting processing of tax authority receipts to allow the tax authority to supplement the state budget revenue accounting information.

đ) For Tax Authorities

Upon receiving a review letter from the taxpayer, the tax authority shall be responsible for reviewing the information on revenue collection and issuing a request for adjustment of state budget revenue (Form C1-07/NS issued together with Decision No. 759/QD-BTC dated April 16, 2013 of the Minister of Finance) to the State Treasury agency to implement the adjustment; after the State Treasury agency has made the adjustment, the tax authority shall notify the taxpayer.

Upon receiving a review request from the State Treasury agency, the tax authority shall be responsible for confirming or supplementing the accounting information on state budget revenue and sending it to the State Treasury agency as the basis for adjusting the accounting information on state budget revenue at the State Treasury agency.

Based on the reviewed, confirmed, and adjusted information from the bank or the State Treasury agency, the tax authority shall adjust the amount of late payment interest in accordance with the actual date of tax payment.

Article 18. Issuing Tax Payment Receipts for Restoration and Confirmation of Taxes Paid

1. In cases where there is a need to reissue a tax payment receipt, the taxpayer shall be issued a tax payment receipt for restoration (Form C1-02/PH issued together with this Circular) or a copy of the tax payment receipt.

The procedures for issuing a tax payment receipt for restoration or a copy of the tax payment receipt shall be carried out in accordance with the regulations of the bank or the State Treasury agency where the transaction of paying money into the state budget was conducted.

2. Banks and State Treasury agencies that have performed transactions of deducting funds from the taxpayer's account or collecting taxes at the counter shall be responsible for issuing a tax payment receipt for restoration or a copy of the tax payment receipt to the taxpayer.

A restored tax payment receipt shall have the same legal effect as the original receipt. For a restored tax payment receipt, all information must be complete as in the original receipt and include the issuance date of the restored receipt, signature, name of the representative officer, and stamp of the bank/State Treasury agency issuing the restored tax payment receipt in accordance with the regulations.

Chapter III

IMPLEMENTATION

Article 19. Effective Date

1. This Circular shall take effect 45 days from the date of signature.

2. Abolish the State Budget Payment Slip (Form C1-02/NS), the Foreign Currency State Budget Payment Slip (Form C1-03/NS), and the Tax Payment Schedule (Form 01/BKNT issued together with Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance).

3. Other procedures related to state budget revenue and expenditure not covered by this Circular shall continue to be implemented in accordance with current laws and regulations.

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

Article 20. Responsibilities for Implementation

1. Taxpayers, tax authorities, State Treasury agencies, banks, and other related organizations, entities, and individuals shall be responsible for implementing this Circular.

2. The Director General of the State Treasury, the Director General of the Tax Administration shall be responsible for issuing business procedures and upgrading management applications to ensure compliance with the provisions of the State Budget Law, the Tax Administration Law, and the guidance provided in this Circular.

3. During implementation, if difficulties or obstacles arise, they should be promptly reported to the Ministry of Finance for study and resolution./.