Circular No. 85/2011/TT-BTC guides the procedures for organizing coordination in state budget revenue collection between the State Treasury, General Department of Taxation, General Department of Customs, and commercial banks.

CIRCULAR

Guidelines for organizing and coordinating the collection of state budget revenues between the State Treasury, the General Department of Taxation, the General Department of Customs, and commercial banks.

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

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Pursuant to the Tax Administration Law No. 78/2008/QH11 adopted by the National Assembly on December 12, 2006; Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Tax Administration Law; Decree No. 106/2010/NĐ-CP dated October 28, 2010 of the Government amending and supplementing certain provisions of Decree No. 85/2007/NĐ-CP dated May 25, 2007 of the Government detailing the implementation of certain provisions of the Tax Administration Law and Decree No. 100/2008/NĐ-CP dated September 8, 2008 of the Government detailing certain provisions of the Personal Income Tax Law; Decree No. 98/2007/NĐ-CP dated June 7, 2007 of the Government regarding the handling of tax law violations and enforcement of administrative decisions on taxes; Decree No. 97/2007/NĐ-CP dated June 7, 2007 of the Government regarding the handling of administrative violations and enforcement of administrative decisions in the customs sector;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

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

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To enhance the effectiveness of state budget revenue management and strengthen administrative reform, reduce the time and procedures for taxpayers to pay money, the Ministry of Finance guides the organization and coordination of state budget revenue collection between the State Treasury, the General Department of Taxation, the General Department of Customs, and commercial banks, specifically as follows:

Part I

GENERAL PROVISIONS

Article 1. Purpose, scope, and applicability:

1. Purpose:

- To stipulate the procedures and processes for collecting state budget revenues (taxes, fees, charges, and other payments to the state budget, and fines for administrative violations hereinafter collectively referred to as state budget revenue contributors) and support in implementing measures to enforce administrative decisions on taxes.

- To unify data on state budget revenue collection among the Tax Authority, Customs, State Treasury, and commercial banks; at the same time, reduce the time and volume of data entry at relevant agencies and units.

- To develop modern services for state budget revenue collection and payment, and gradually implement the Government's policy on cashless transactions in the public sector.

2. Scope and Applicability:

- The scope includes: state budget revenues (taxes, fees, charges, and other payments to the state budget); fines for administrative violations as prescribed by the Administrative Sanctions Ordinance.

- The applicable entities include: the State Treasury; the Tax Authority, Customs; commercial banks; and organizations and individuals who pay taxes, fees, charges, and other payments to the state budget or fines for administrative violations.

Article 2. Explanation of Certain Terms:

1. State budget revenue collection information system: Is the state budget revenue collection system under the Modernization of State Budget Revenue Collection Project of the Ministry of Finance.

2. Central data exchange center: Is the place where data from the Tax Authority, State Treasury, Customs, and Finance are concentrated, transmitted, and received.

3. Operational system: Is the set of computer applications directly serving management operations of the State Treasury, Tax Authority, Customs, and Bank systems.

4. Intermediate database: Is the place where data from the Tax Authority, State Treasury, Customs, Finance, and Banks are concentrated before updating into the operational system of each agency or after extracting data from the operational system to transmit to related agencies.

5. TCS: Is the abbreviation for the Tax Collection Application Program under the Modernization of State Budget Revenue Collection Project of the Ministry of Finance at State Treasury collection points.

6. "Cut-off time" point: Is the time when the transmission and receipt of payment vouchers for the day are temporarily suspended for reconciliation of daily payment figures between the State Treasury and commercial banks. The "cut-off time" is defined as 15:30 every working day.

7. Common directory database: Is the place where common directories specified in the "Common Electronic Directory System Regulations" issued by Decision No. 35/QĐ-BTC dated January 6, 2010 of the Minister of Finance and Decision No. 33/QĐ-BTC dated June 2, 2008 of the Minister of Finance on the State Budget Subject Index System are concentrated.

8. General Customs Department's electronic portal: Is built to connect, exchange, and provide electronic information and data on state budget revenue collection of state budget revenue contributors managed by the General Customs Department with commercial banks.

9. General Tax Department's electronic portal: Is built to connect, exchange, and provide electronic information and data on state budget revenue collection of state budget revenue contributors managed by the General Tax Department with commercial banks.

Article 3. Principles of Implementation:

1. The State Treasury (KBNN), Tax Authority, Customs, and Commercial Banks shall organize cooperation in collecting State Budget revenues in areas where the modernization project for State Budget revenue collection has been implemented, following the principle of connecting and exchanging electronic information and data between agencies and units regarding the amount due and collected from taxpayers, specifically:

1.1. For cash collections of State Budget revenues, the State Treasury may delegate branches of Commercial Banks to carry out such collections, ensuring compliance with the provisions of Circular No. 128/2008/TT-BTC dated December 24, 2008, issued by the Ministry of Finance on guiding the collection and management of State Budget revenues through the State Treasury (Circular No. 128/2008/TT-BTC) and the guidance provided in this Circular.

1.2. In cases where the State Treasury has not yet delegated cash collections of State Budget revenues, the State Treasury, Tax Authority, Customs, and Commercial Banks shall still organize cooperation in collecting State Budget revenues according to the principle of connecting and exchanging electronic information and data for bank transfer collections.

1.3. In cases where the State Treasury has delegated cash collections of State Budget revenues but the taxpayer still comes to the State Treasury to pay, the State Treasury shall still collect cash from the taxpayer.

2. The organization of cooperation in collecting State Budget revenues and the reconciliation of collection data between the State Treasury, Tax Authority, Customs, and Commercial Banks shall be carried out through the accounts of the State Treasury at the branches of Commercial Banks, specifically:

2.1. Where the State Treasury already has a deposit account at the branch of a Commercial Bank in the same locality, the organization of cooperation in collecting State Budget revenues and the reconciliation of collection data shall be carried out through the deposit account of the State Treasury.

2.2. In localities (provinces, districts) with large amounts of revenue and many taxpayers, based on the needs and actual situation of the locality, the provincial or municipal State Treasury shall issue a written request to the State Treasury to allow the provincial or municipal State Treasury Office or district or county State Treasury to open dedicated collection accounts and cooperate with the branches of Commercial Banks in the area. The opening of dedicated collection accounts by the provincial or municipal State Treasury Office and district or county State Treasury must comply with the following principles:

a) The opening of dedicated collection accounts by State Treasury units at Commercial Bank branches can only be carried out at branches belonging to Commercial Bank systems that have participated in centralized bilateral electronic payment transactions with the State Treasury and must be approved by the State Treasury.

b) The reconciliation of State Budget revenue collection data through dedicated collection accounts shall be conducted at the State Treasury that opened the dedicated collection account with the Commercial Bank and the Tax Authority and Customs in the same locality; the accounting of State Budget revenue through dedicated collection accounts of which State Treasury unit shall be carried out by that State Treasury unit according to current regulations.

c) Dedicated collection accounts of State Treasury units at Commercial Bank branches can only be used to concentrate State Budget revenues; they cannot be used for payments or other purposes. At the end of each working day, all State Budget revenues generated on the dedicated collection account of the provincial or municipal State Treasury Office must be transferred to the deposit account of the provincial or municipal State Treasury Office opened at the Central Bank, ensuring that the account balance at the State Treasury is zero by the end of the working day; except for revenues and payments of State Budgets arising after the "cut-off time" between the provincial or municipal State Treasury Office and the Commercial Bank branch where the dedicated collection account is opened, which will be transferred to the deposit account of the provincial or municipal State Treasury Office at the Central Bank on the next working day. Specifically, for revenues generated on the dedicated collection account of district or county State Treasury units at Commercial Banks, at the end of each working day, they must be transferred to the account of the central State Treasury opened at the headquarters of the Commercial Bank system where the district or county State Treasury units have opened dedicated collection accounts according to the centralized bilateral electronic payment process between the State Treasury and Commercial Banks, ensuring that the account balance at the State Treasury is zero by the end of the working day; except for revenues and payments of State Budgets arising after the "cut-off time" between the State Treasury units and the Commercial Bank branch where the dedicated collection account is opened, which will be transferred to the account of the central State Treasury on the next working day.

d) It is strictly prohibited for provincial or district State Treasury units to open dedicated collection accounts at Commercial Bank branches without written approval from the State Treasury.

3. The State Treasury may delegate the collection of administrative fines through payment receipts to Commercial Bank branches participating in the cooperative collection of State Budget revenues with the State Treasury in the same locality, ensuring the principle:

3.1. The State Treasury shall delegate the signing of a mandate agreement for the collection of administrative fines with the Commercial Bank branch entrusted; it shall be responsible for guiding the entrusted Commercial Bank branch to comply with the regulations on the collection of administrative fines issued by the Ministry of Finance and the terms agreed upon in the mandate agreement with the State Treasury.

3.2. Implementing the connection and exchange of electronic information between the State Treasury (the delegating party) and the Commercial Bank branch (the receiving party) regarding the amount of State Budget revenue collected (including tax, fees, charges, other payments to the State Budget, and the collection of administrative fines).

3.3. In cases where the State Treasury has delegated the collection of administrative fines through payment receipts to the entrusted Commercial Bank branch, but the person paying the fine still comes to the State Treasury to pay, the State Treasury shall still organize the collection of cash to facilitate the payer.

3.4. Regularly organizing reconciliations to ensure that the data on the collection of administrative fines (total number of items; amount of each item; total amount) matches between the State Treasury (the delegating party), the Commercial Bank (the receiving party), and the authorities issuing administrative penalty decisions (in detail for each authority issuing administrative penalty decisions).

4. Documents used in the collection of State Budget revenues are those prescribed by the Ministry of Finance. The establishment, control, circulation, recovery, and storage of documents shall comply with current state regulations.

5. The date of tax payment (the effective date of the State Budget revenue payment document) is determined as the date when the taxpayer completes the procedure for paying cash or transferring funds from their own account (in the case of bank transfer) at the State Treasury or Commercial Bank branch, and is confirmed, signed, and stamped by the State Treasury or Commercial Bank branch on the return copy of the document given back to the taxpayer.

In cases where the person paying State budget revenues (NSNN) pays through a bank card or other electronic payment methods (such as Internet banking), the date of payment is determined as the day when the person paying NSNN performs a transaction to deduct funds from their account at a commercial bank (NHTM) to pay NSNN, and this transaction is confirmed as successful by the Core Banking system serving the person paying NSNN. In such cases, if the person paying NSNN requests a recovery document, they must go to the NHTM's service points to request printing of the recovery document. The NHTM has the responsibility to print one copy of the State budget revenue payment receipt converted from the electronic document, sign and stamp it, and deliver it to the person paying NSNN.

6. Regarding the organization of exchange and verification of State budget revenue collection documents:

6.1. Between KBNN and NHTM branches: This is carried out during the agreed sessions within the day between KBNN and the NHTM branch where the account is opened on each local area.

6.2. Between KBNN and the Tax Authority/Customs: This is carried out in accordance with Circular No. 128/2008/TT-BTC and Decision No. 1027/QD-BTC dated May 19, 2009 of the Minister of Finance on the issuance of the management process for collecting State budget revenues under the Modernization Project for Collection and Payment of State Budget Revenues (Decision No. 1027/QD-BTC).

6.3. Between the Tax Authority and NHTM: This is carried out through the Electronic Information Portal of the General Department of Taxation, ensuring that information and data exchanged between the General Department of Taxation and NHTM regarding the amount of State budget revenues to be collected is complete, timely, and accurate, facilitating NHTMs in the implementation of State budget revenue collection.

6.4. Between the Customs Authority and NHTM: This is carried out through the Electronic Information Portal of the General Department of Customs, ensuring that information and data exchanged between NHTM and the General Department of Customs must be synchronized with the data on the amount of State budget revenues recorded in the account of KBNN opened at the NHTM branch; information about the amount of State budget revenues collected from NHTM transferred to the Customs Authority serves only for customs clearance of imported and exported goods. Information for recording the amount of State budget revenues collected into the operational system of the Customs Authority is taken from KBNN.

7. Regarding the management and use of information of persons paying State budget revenues at NHTMs participating in the joint collection of State budget revenues:

7.1. NHTMs may only use information about persons paying State budget revenues to implement the collection of State budget revenues within the scope and purpose of the joint collection process between KBNN - Tax Authority/Customs - NHTM; NHTMs are not permitted to provide information about persons paying State budget revenues to third parties or use such information for other purposes, except in cases required by competent state authorities according to the law or with the consent of the person paying State budget revenues. NHTMs must bear the responsibility for protecting the confidentiality of information and data for persons paying State budget revenues.

7.2. When developing and implementing automatic State budget revenue collection and payment services (such as paying State budget revenues via bank cards, Internet), NHTMs must have security solutions for the information of persons paying State budget revenues, ensuring that each person paying State budget revenues can only search, query, and use information corresponding to their own tax code; they cannot search or use information about other persons paying State budget revenues.

8. Regarding the timing of accounting:

8.1. For KBNN:

a) All revenues and payments of State budget revenues occurring at the NHTM branch before the "cut-off time" between KBNN units and the NHTM branch where the account is opened (including deposit accounts and dedicated collection accounts) shall be accounted for as State budget revenue collections on the same day by KBNN.

b) All revenues and payments of State budget revenues occurring at the NHTM branch after the "cut-off time" between KBNN units and the NHTM branch where the account is opened shall be accounted for as State budget revenue collections on the next business day by KBNN.

c) Specifically, for the last working day of the year: all KBNN units must coordinate and verify with the NHTM branches where the accounts are opened to ensure that the accounting and verification of all figures between both sides are correct on the last working day of the year.

8.2. For NHTM: All transactions of State budget revenue collection and payment occurring during the working hours of the day, except for the last working day of the month (both before and after the "cut-off time"), must be fully recorded and accounted for in the KBNN account on the same working day by the NHTM branch.

a) In cases where State budget revenue payments occur through NHTM's electronic transaction channels (such as State budget revenue collection via ATMs, Internet banking) after the working hours of the day or on holidays (Sundays or public holidays), these transactions will be accounted for in the KBNN account on the next working day by the NHTM branch.

b) For the last working day of the month (except the last working day of the year): all State budget revenue collections occurring before the "cut-off time" must be fully recorded and accounted for in the KBNN account on the same working day by the NHTM branch; State budget revenue collections occurring after the "cut-off time" shall be recorded and accounted for in the KBNN account by the NHTM branch and the confirmation document transmitted to KBNN on the first working day of the following month to ensure that the balances of the corresponding accounts between KBNN and the NHTM branches where the accounts are opened match accurately.

c) Specifically, for the last working day of the year, the NHTM branches must coordinate with KBNN to ensure that the accounting and verification of figures are correct on the last working day of the year.

9. Regarding the standard information of State budget revenue collection documents: NHTMs participating in the joint collection of State budget revenues and the settlement of State budget revenue amounts through the inter-bank electronic payment system (IBPS) or through centralized bilateral electronic payment systems (between the KBNN system and NHTM or between NHTMs) must unify the standard information for exchanging data of State budget revenue collection documents with payment documents in the IBPS system (or centralized bilateral electronic payment system), ensuring that all State budget revenue collection documents transferred from the bank serving the person paying State budget revenues to the bank serving KBNN contain all contents prescribed in the Tax Payment Receipt Schedule (Form No. 01/BKNT issued together with this Circular); at the same time, facilitating the connection and exchange of electronic information and data on State budget revenue collection among related units.

Article 4. Responsibilities of agencies and units in organizing coordination for the collection of State budget revenue:

1. Tax Authority, Customs:

1.1. Transmit and receive common data lists; provide complete, accurate, and timely information on tax identification numbers, names of State budget revenue payers, State budget revenue item lists, tax periods, amounts of tax payable by each payer, customs declaration lists, and other information on customs declarations as prescribed in Decision No. 1027/QD-BTC.

1.2. Organize the receipt of State budget revenue collection vouchers from the Treasury and reconcile collected State budget revenue with the Treasury according to Circular No. 128/2008/TT-BTC and Decision No. 1027/QD-BTC.

1.3. Manage the database and application for data exchange of the unit. Control data transmission and reception; detect and promptly coordinate the resolution of data transmission and reception errors.

1.4. Coordinate with State budget revenue payers, the Treasury, and commercial banks in reconciling data to ensure that the amounts due and collected match accurately; simultaneously handle any errors related to revenue collection and payment.

1.5. Coordinate with the Treasury and commercial banks to develop solutions and implement connections and sharing of databases and centralized information to organize coordinated revenue collection, ensuring secure and compliant information exchange between agencies and units.

1.6. Establish a centralized database on common lists, State budget revenue payer lists, and amounts due at their electronic portal to connect and exchange information with commercial banks for revenue collection purposes; regularly update complete, timely, and accurate information on common lists, State budget revenue payer lists, and amounts due through their electronic portal for commercial banks to organize collection and reconcile data among parties as prescribed.

1.7. Coordinate and unify with commercial banks on methods of exchanging and reconciling information and data on amounts due and collected (for the General Department of Customs); criteria for security and related IT techniques.

1.8. The General Department of Tax shall take the lead in coordinating with the General Department of Customs and relevant units to develop and submit to the Ministry of Finance for issuance of regulations on managing, using, and securing information on State budget revenue payers for coordinated revenue collection with commercial banks.

1.9. The General Department of Tax shall take the lead together with the General Department of Customs and commercial banks to provide specific guidance on managing, using, and securing information and data on State budget revenue payers for coordinated revenue collection between the Treasury - Tax Authority/or Customs - commercial banks.

1.10. Shall have the obligation to periodically receive information from the Treasury and commercial banks regarding organizations and individuals still owing taxes to implement coercive tax measures.

1.11. Coordinate with the Treasury and commercial banks to organize publicity, dissemination, and guidance for State budget revenue payers to implement new revenue submission procedures (such as cash collection at bank branch offices and transaction points; collection via bank cards, Internet banking, mobile banking, etc.).

1.12. In addition to the general responsibilities of revenue collection agencies mentioned above, the Customs Agency also has the responsibility to base on the information on collected State budget revenue reported by commercial banks through the General Department of Customs' electronic portal to implement customs clearance procedures for imported and exported goods as prescribed.

2. National Treasury:

2.1. Take the lead in coordinating with the General Department of Tax, the General Department of Customs, and commercial banks to develop agreements and detailed procedures for organizing coordinated revenue collection between the Treasury, the General Department of Tax, the General Department of Customs, and commercial banks.

2.2. Take the lead in unifying with commercial banks on methods of network communication connection; methods of exchanging and reconciling information and data on revenue collection.

2.3. Receive electronic information and data on collected amounts from commercial bank branches to fully and promptly record them into the State budget.

2.4. Organize management and storage of electronic information and data on collected State budget revenue received from commercial banks according to Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities and guidelines of the Ministry of Finance, ensuring security, confidentiality, integrity, completeness, and non-alteration throughout the storage period; store for the correct and sufficient duration as prescribed for the storage of paper documents on revenue collection; print out and retrieve when requested.

2.5. Fully and promptly transmit information on collected State budget revenue to the Tax Authority and Customs according to Article 13 of this Circular. Print out the List of Revenue Payment Vouchers (Form No. 04/BK-CTNNS issued with this Circular) and send it to the Tax Authority and Customs as the basis for accounting; if the Treasury and the Tax Authority/Customs have implemented an electronic signature verification program, then the Treasury will transfer the data on the List of Revenue Payment Vouchers for the Tax Authority/Customs to print out the List of Revenue Payment Vouchers from the program.

2.6. Organize management of the database and information exchange application of the unit. Control data transmission and reception; detect and promptly coordinate the resolution of data transmission and reception errors. Manage the TCS system to participate in organizing coordinated revenue collection with commercial banks.

2.7. Coordinate with State budget revenue payers, commercial banks, the Tax Authority, and Customs to reconcile data to ensure that the amounts due and collected match accurately; simultaneously handle any errors arising related to revenue collection and payment into the State budget.

2.8. Coordinate with the Tax Authority, Customs, and commercial banks to develop solutions and implement connections and sharing of databases and centralized information to serve the work of organizing coordinated revenue collection.

2.9. Take the lead in coordinating with the General Department of Tax, the General Department of Customs, and commercial banks to organize publicity, dissemination, and guidance for State budget revenue payers to implement new revenue submission procedures.

2.10. In cases where commercial banks violate the coordination provisions stipulated in this Circular, apart from handling according to current laws, the Treasury has the right to apply additional measures against commercial bank branches violating coordination provisions for State budget revenue collection, including:

a) Cease organizing coordinated revenue collection with the violating commercial bank branch.

b) Close the Treasury account currently opened at the violating commercial bank branch.

3. Department of Information Technology and Financial Statistics:

3.1. Ensure maintenance, management, and updating of the common list database of the finance sector to serve the exchange of information between the Tax Authority, Customs, Treasury, Finance, and commercial banks.

3.2. Management of the database at the Central Data Exchange Center. Control the transmission and receipt of data, detect errors in data transmission between parties to take timely measures to resolve them.

3.3. Ensure smooth communication infrastructure at the Central Data Exchange Center.

3.4. Develop and promulgate regulations on information security for electronic information exchange regarding State budget revenue among agencies within the finance sector (Treasury, Tax, Customs) with commercial banks.

4. Commercial Banks:

4.1. Ensure all conditions concerning information systems, equipment, facilities, and staff to meet the requirements for organizing the collection of State budget revenue.

4.2. Coordinate and unify with the General Department of Taxation, General Department of Customs, Treasury the methods of network communication connection; methods of information and data exchange; criteria related to security and computer technology.

4.3. Provide guidance and offer quick, convenient, and quality payment services to taxpayers in accordance with the regulations of the Ministry of Finance and the guidelines set forth in this Circular for the purpose of paying State budget revenue.

4.4. Enter all necessary information accurately on revenue collection vouchers to transmit such information to the Treasury agency and the revenue collection agency.

4.5. Transfer payment funds and record fully, accurately, and promptly all revenue collections into the Treasury account opened at the commercial bank branch in accordance with Clause 8.2, Article 3 of this Circular.

In cases where payment transfers and records are incomplete or untimely for collected State budget revenues, the commercial bank must refund the collected State budget revenues and accrued interest (if any) to the Treasury in accordance with the prescribed regulations; simultaneously, be subject to penalties for violations of payment system regulations as stipulated in Decision No. 226/2002/QĐ-NHNN dated March 26, 2002, issued by the Governor of the State Bank of Vietnam on the issuance of operational regulations for payment activities through service providers.

4.6. Cooperate with the Treasury to transmit/receive complete and timely information and tax payment vouchers from taxpayers through commercial banks as prescribed.

4.7. Print, manage, and store revenue collection vouchers in accordance with state regulations.

4.8. Collaborate with the Treasury, General Department of Taxation, and General Department of Customs to receive common data sets as prescribed by the Ministry of Finance; collaborate with the Treasury, General Department of Taxation, and General Department of Customs to develop solutions and implement connections and sharing of centralized information databases to serve the organization and coordination of State budget revenue collection.

4.9. Strictly comply with the regulations on management, use, and security of taxpayer information to facilitate coordinated State budget revenue collection as prescribed by the Ministry of Finance.

4.10. Manage the database and application for information exchange of the unit. Control the transmission and receipt of data; detect and promptly coordinate the resolution of errors during the transmission and receipt process.

4.11. Provide full and timely information about account numbers, balances of accounts of organizations and individuals subject to tax enforcement upon request from the Tax and Customs authorities; simultaneously, cooperate with the Tax and Customs authorities to implement tax enforcement measures against debtors.

Part II

SPECIFIC PROVISIONS

PART I

PROCEDURE FOR COLLECTING STATE BUDGET REVENUE THROUGH COMMERCIAL BANKS

Article 5. Collection by Tax Payment Voucher:

1. At the commercial bank branch:

1.1. At the commercial bank branch where the Treasury has an account (deposit account or dedicated collection account):

a) For State budget revenue collections (by transfer or cash) directly occurring at the commercial bank branch:

- Based on the Tax Payment Voucher (Form No. 01/BKNT issued together with this Circular) submitted by the taxpayer, the State budget revenue collector at the commercial bank branch enters all information from the Tax Payment Voucher into the State Budget Revenue Collection Program developed by the commercial bank (hereinafter referred to as TCS-NHTM) to verify and check the taxpayer's information and proceed with collecting cash from the taxpayer or transferring funds from the taxpayer's account into the Treasury account opened at the commercial bank branch; subsequently, print two copies of the State Budget Revenue Payment Receipt (Form C1-02/NS for payments in VND, Form C1-03/NS for payments in foreign currency issued together with this Circular), sign and stamp both copies of the receipts, and process: retain one copy at the commercial bank branch for accounting purposes; return one copy to the taxpayer.

For State budget revenue collections in the import/export sector, immediately after completing the payment collection procedures from the taxpayer, the commercial bank branch exports and transmits the collected revenue information to the Customs authority (through the e-Government Portal of the General Department of Customs) as the basis for customs clearance for the taxpayer's import/export goods.

- At the end of the day, the commercial bank branch exports and transmits all collected revenue data to the Treasury; simultaneously, print two copies of the Paper Tax Payment Voucher (Form C1-06/NS issued together with this Circular) and process: one copy transferred to the Treasury as an accounting receipt; one copy retained at the commercial bank branch as the basis for daily reconciliation as required.

During the export and transmission of data files, if technical issues arise, they must be immediately reported to the support department of the collaborating parties for resolution. If the transmission/reception errors between the Treasury and the commercial bank have not been resolved promptly, then the commercial bank branch prints one copy of the State Budget Revenue Payment Receipt converted from an electronic voucher, signs and stamps it, and sends it to the Treasury as the basis for accounting State budget revenue collection. For State budget revenue collections where the commercial bank branch has printed the State Budget Revenue Payment Receipt converted from an electronic voucher and sent it to the Treasury, when receiving electronic data and the Paper Tax Payment Voucher from the commercial bank, the Treasury must reconcile to exclude all paper receipts (converted from electronic vouchers) received from the commercial bank before transferring them into the State Budget Revenue Collection Program at the Treasury.

- In case the person paying to the State budget uses the Payment Slip for State Budget Payments, then the branch of the Commercial Bank shall enter all information on the Payment Slip for State Budget Payments into the TCS-NHTM program to check and verify information about the person paying to the State budget and process cash collection from the person paying to the State budget or deduct funds from the account of the person paying to the State budget to transfer into the account of the Treasury opened at the branch of the Commercial Bank; subsequently, print two copies of the Payment Slip for State Budget Payments, sign and stamp on each copy of the voucher, and handle the vouchers according to the prescribed regulations; simultaneously, guide the person paying to the State budget to use the Tax Payment Schedule for subsequent transactions.

- In case the Treasury Office of the province/city or the Treasury of the district/municipality opens a dedicated collection account at the branch of the Commercial Bank, then the entire amount of State budget revenue generated on the dedicated collection account must be processed in accordance with the provisions of Clause 2, Article 3 of this Circular.

b) For State budget revenues transferred by bank transfers from banks serving the person paying to the State budget to the Commercial Bank where the Treasury has an account:

Based on the State budget revenue receipt documents transferred from other banks (or printed recovery documents), the branch of the Commercial Bank where the Treasury has an account shall enter all information on the receipt documents into the TCS-NHTM program and process the transfer of funds into the Treasury's account (in this case, the branch of the Commercial Bank does not need to print the Payment Slip for State Budget Payments) along with State budget revenues generated directly at the branch of the Commercial Bank; subsequently, handle at the end of the day similar to Section a, Point 1.1, Clause 1, Article 5 of this Circular.

1.2. At the branch of the Commercial Bank within the system of Commercial Banks participating in the joint collection of State budget revenues, but the Treasury does not have an account at that branch of the Commercial Bank:

Based on the Tax Payment Schedule sent by the person paying to the State budget, the branch of the Commercial Bank shall enter all information on the Tax Payment Schedule into the TCS-NHTM program to check and verify information about the person paying to the State budget and process the deduction from the account of the person paying to the State budget to transfer into the Treasury's account recorded on the Tax Payment Schedule, ensuring that by the end of the day, all State budget revenues generated at the branches of the Commercial Bank must be processed for transfer to the Treasury's account; simultaneously, ensure that the payment transfer documents to the branch of the Commercial Bank serving the Treasury contain complete information such as: name, address, tax code of the taxpayer, content of the payment, tax period, customs declaration number, type of import/export, detailed amount according to each payment; subsequently, print two copies of the Payment Slip for State Budget Payments, sign and stamp on each copy of the voucher, and handle: retain one copy at the branch of the Commercial Bank as accounting evidence; one copy return to the person paying to the State budget.

In case the person paying to the State budget uses the Payment Slip for State Budget Payments, it shall be implemented in accordance with the provisions of Section a, Point 1.1, Clause 1, Article 5 of this Circular.

2. At the Treasury:

2.1. Based on the electronic data on State budget revenue transferred by the branch of the Commercial Bank, the Treasury shall reconcile the Payment Slip for State Budget Payments received from the branch of the Commercial Bank with the corresponding data in the State budget revenue collection program, ensuring that all indicators match the provisions of Decision No. 1027/QD-BTC; simultaneously, record State budget revenue in detail according to each payment receipt (the Treasury does not need to reprint each Payment Slip for State Budget Payments transferred by the Commercial Bank, but records State budget revenue according to the Payment Slip for State Budget Payments received from the branch of the Commercial Bank).

2.2. At the end of the day, the Treasury shall transmit data on collected State budget revenue into the system of revenue and tax payment databases; simultaneously, print two copies of the Receipt Voucher Schedule (Model 04/BK-CTNNS issued together with this Circular) and transfer one copy to the direct tax administration agency managing the person paying to the State budget or the customs office issuing the customs declaration; one copy retained at the Treasury as a basis for tracking and reconciliation.

In case the Treasury and the tax administration agency or customs office have implemented the digital signature verification program, then the Treasury only prints one copy of the Receipt Voucher Schedule for retention; the tax administration agency or customs office will print the Receipt Voucher Schedule from the revenue and tax payment database transferred by the Treasury.

3. At the tax administration agency or customs office:

3.1. Implement the extraction and transmission of information and data about the person paying to the State budget and the amount due to the Central Data Exchange Center in accordance with the procedures stipulated in Decision No. 1027/QD-BTC; simultaneously, update full, timely, and accurate information and data about common directories, payer directories, and amounts due through the e-Government Portal of the General Department of Taxation/or General Department of Customs to connect with the Commercial Bank.

3.2. Upon receiving information and data about paid State budget revenue from the Commercial Bank, the General Department of Customs shall be responsible for recording the data into the e-Government Portal of the General Department of Customs to serve as a basis for customs offices (issuing customs declarations) to clear imported/exported goods according to the prescribed regulations; based on the information and data about paid State budget revenue on the e-Government Portal of the General Department of Customs, the customs office shall check, if appropriate, process clearance of imported/exported goods for the person paying to the State budget according to specific regulations of the Ministry of Finance and the General Department of Customs.

3.3. Based on the information and data about State budget revenue transferred by the Treasury, the tax administration agency or customs office shall update and record into the internal operational system of each system. Specifically, the customs office must reconcile the data on collected State budget revenue received from the Treasury with the data received from the Commercial Bank to detect discrepancies (if any) and take timely measures to address them.

Article 6. Collection of State Budget Revenue through Automatic Teller Machines (ATMs):

1. Commercial banks that have participated in organizing the coordination for collection of State Budget Revenue shall proactively coordinate with the Treasury, Tax Authority, and Customs to implement the service of collecting State Budget Revenue through ATMs for taxpayers, ensuring the following principles:

- The service of collecting State Budget Revenue through bank cards shall only be implemented in areas where the Treasury and the Tax Authority (or the Customs Authority) have organized the coordination for collection of State Budget Revenue with the branches of commercial banks managing those ATMs.

- Taxpayers may only use bank cards to make payments according to their tax identification number determined based on each individual's national identity card number to ensure the confidentiality of taxpayer information. In cases where taxpayers use bank cards to pay on behalf of others or if the national identity card number does not match the tax identification number, the taxpayer must manually enter payment information (in detail for each payment item) on the ATM screen (the ATM screen will not display payment information related to the tax identification number to protect taxpayer information).

- Payment receipts printed from ATMs must contain all key transaction information regarding the payment of State Budget Revenue such as: information about the taxpayer (tax identification number, taxpayer name, bank card account number); information related to the payment transaction (payment time; total amount paid, detailed by each payment item; branch name of the commercial bank managing the ATM, ATM machine number at the transaction location).

If taxpayers request to print recovery receipts, they can go to the transaction points of the commercial bank branch to request printing of recovery receipts; the commercial bank branch has the responsibility to print one copy of the State Budget Revenue Payment Receipt converted from electronic receipts, sign, stamp, and send it to the taxpayer.

- At the end of the day, the commercial bank branch (managing the ATM) where the taxpayer has made payments shall be responsible for exporting and transmitting all data on the collection of State Budget Revenue (including data collected at ATMs and at the branch’s transaction counters) to the Treasury according to a process similar to the process prescribed in Clause a, Point 1.1, Clause 1 of this Circular.

2. The Treasury shall take the lead in coordinating with the General Department of Taxation, the General Department of Customs, and commercial banks to guide specific operational procedures.

Article 7. Non-approval Direct Debit Service for State Budget Revenue and Internet Payment Service for State Budget Revenue:

1. Commercial banks that have participated in the coordination for collection of State Budget Revenue shall proactively coordinate with the General Department of Taxation, the General Department of Customs, and the Treasury to promote, disseminate, and encourage taxpayers with accounts at commercial bank branches to register and use the non-approval direct debit service or the internet payment service for State Budget Revenue, ensuring the following principles:

- Taxpayers with accounts at commercial bank branches voluntarily register to use the non-approval direct debit service or the internet payment service for State Budget Revenue with the commercial bank; simultaneously, allowing the commercial bank branch to automatically deduct funds from the taxpayer's account to pay State Budget Revenue when due (for the non-approval direct debit service).

- There must be software applications for internet-based State Budget Revenue collection and necessary technical solutions to ensure completeness, timeliness, accuracy, security, and confidentiality throughout the online payment process for State Budget Revenue; while ensuring the safety and confidentiality of taxpayer information and data.

2. The Treasury shall take the lead in coordinating with the General Department of Taxation, the General Department of Customs, and commercial banks to guide specific operational procedures.

Article 8. Collection of administrative violation fines using collection receipts:

1. The State Treasury (KBNN) shall cooperate with branches of commercial banks that have participated in organizing the coordinated collection of state budget revenues to authorize the collection of administrative violation fines using collection receipts in order to enhance administrative reform and facilitate fine payers, ensuring the following principles:

- Implement electronic information and data exchange between the State Treasury (the authorizing entity) and the branch of the commercial bank (the receiving entity) regarding the collection of state budget revenues (including both state budget revenues and administrative violation fines).

- Regularly organize comprehensive, timely, and accurate verification of information and figures on the collection of administrative violation fines, ensuring consistency among the decision-making authority, financial agencies, the State Treasury (the authorizing entity), and the branch of the commercial bank (the receiving entity) through the Receipt Ledger Form (Form No. 02/BK-BLT issued together with this Circular - for cases where manually prepared collection receipts are used) or the Fine Collection Ledger (Form No. 02/BKTP issued together with this Circular - for cases where collection receipts printed from the TCS-NHTM program are used).

2. The authorization for commercial banks to collect administrative violation fines using collection receipts shall be carried out in the following methods:

- Using manually prepared collection receipts: The State Treasury shall enter into an authorization agreement for fine collection and provide manually prepared collection receipts (which are not pre-printed with denominations and must be filled in by hand) to the branch of the commercial bank (the receiving entity) to organize the collection of fines from payers.

- Using collection receipts printed from the TCS-NHTM program: The State Treasury shall enter into an authorization agreement for fine collection and permit the branch of the commercial bank (the receiving entity) to print collection receipts from the TCS-NHTM program to organize the collection of fines from payers.

3. The State Treasury shall take the lead in coordinating with relevant units to provide specific guidance on the process of authorizing the collection of administrative violation fines using collection receipts; at the same time, based on actual conditions and the ability to verify fine collection figures between the State Treasury - commercial banks and decision-making authorities in each locality, decide on implementing the fine collection authorization process according to either the manual collection receipt procedure or the collection receipt printed from the TCS-NHTM program procedure, ensuring safe, convenient, and effective fine collection authorization.

Article 9. End-of-day reconciliation:

1. Between the State Treasury and Commercial Banks:

1.1. Between the State Treasury and Commercial Bank branches where accounts are opened (deposit accounts or dedicated revenue collection accounts):

a) After the "cut-off time," the State Treasury units and Commercial Bank branches where accounts are opened shall reconcile all information and figures on state budget revenues collected during the day, including cash and transfers (in detail according to each transmitted/received document between State Treasury units and Commercial Bank branches) on the State Treasury's account at the Commercial Bank branch. Reconciliation data for a day's operations include all documents generated during the day and transmitted/received between the Commercial Bank and the State Treasury and recorded in the State Treasury's account at the Commercial Bank branch (including state budget revenues generated after the "cut-off time" of the previous working day).

b) Principles of reconciliation:

- The figures generated and balances on the State Treasury's account (provincial or district level) at the Commercial Bank branch must match the figures on corresponding accounts at the State Treasury.

- Daily reconciliation data between Commercial Bank branches and State Treasury units must ensure accuracy down to each transaction. In cases where there are transactions for state budget revenue payments (including cash and transfers, payments via Internet banking, etc.) after the "cut-off time" between the State Treasury (provincial or district level) and the Commercial Bank branch where the account is opened, then the Commercial Bank branch where the State Treasury has an account must be responsible for reconciling with the State Treasury on the next business day.

- All figures generated on the dedicated revenue collection account of the Provincial or City State Treasury Office or District or County State Treasury after reconciliation and matching between the State Treasury (provincial or district level) and the Commercial Bank branch where the account is opened must be implemented in accordance with Clause 2 of Article 3 of this Circular; except for transactions generated after the "cut-off time" between the State Treasury and the Commercial Bank branch where the dedicated revenue collection account is opened, which will be reconciled and transferred to the State Treasury's account (Central level) on the next business day.

- Monthly and annual end-of-period data between State Treasury units and Commercial Bank branches must match both the figures generated and the balances. All figures on the State Treasury's account (provincial or district level) at the Commercial Bank branch must be fully and accurately reflected on corresponding detailed accounts of the State Treasury before closing the books at the end of the month or year.

c) The reconciliation of deposit account balances of the State Treasury at Commercial Bank branches shall be conducted in accordance with current regulations. The balance on the State Treasury's account (provincial or district level) at the end of the month or year after reconciliation must be confirmed, signed, and stamped by both the Commercial Bank branch where the account is opened and the State Treasury to ensure the legality of the documents.

1.2. Between the State Treasury and Commercial Banks where the State Treasury does not open accounts: The State Treasury shall not reconcile state budget revenue collections with Commercial Banks where it does not have accounts. Payment, transfer, and reconciliation from Commercial Banks serving taxpayers to banks serving the State Treasury shall be carried out in accordance with Decision No. 226/2002/QĐ-NHNN dated March 26, 2002, of the Governor of the State Bank of Vietnam on the issuance of the Regulation on payment activities through service providers. The State Treasury and tax authorities, customs shall monitor state budget revenue collections through Commercial Banks where the State Treasury does not have accounts by receiving information on collections from these banks and transferring it to the Commercial Bank where the State Treasury has an account to offset tax debts and directly reconcile with taxpayers. If a Commercial Bank serving taxpayers fails to transfer tax payments as prescribed, it will be subject to administrative penalties under Decision No. 226/2002/QĐ-NHNN of the State Bank of Vietnam. Additionally, the tax authorities, customs, and the State Treasury will suspend cooperation in state budget revenue collection with Commercial Banks if violations occur for the second time.

2. Between Commercial Banks and the General Department of Taxation/General Department of Customs:

2.1. Between commercial banks (NHTM) and the General Department of Taxation (GDT): The GDT only provides the amount due to the State budget for commercial banks participating in the cooperative collection process; the GDT does not conduct data reconciliation with the commercial banks.

2.2. Between commercial banks (NHTM) and the General Department of Customs (GDC):

a) At the central level: At the end of each day, commercial banks and the General Department of Customs will reconcile the electronic information and data exchanged through the General Department of Customs' electronic portal, ensuring that the information on taxes collected at the commercial banks is fully transmitted to the General Department of Customs on the same day.

In cases where the commercial bank transmits inaccurate data on amounts collected to the General Department of Customs, and the customs authority has already processed clearance for imported/exported goods for the taxpayer, the commercial bank shall be responsible for compensating for any resulting losses from transmitting such inaccurate data.

b) At the local level: Local customs authorities (Customs Bureaus, Customs Sub-bureaus) have the obligation to periodically receive information from the Treasury (KBNN) and commercial banks regarding organizations and individuals still owing taxes, in order to implement tax enforcement measures. At the end of each day, local customs authorities (Customs Bureaus, Customs Sub-bureaus) will reconcile the total amount of State budget revenue collected according to each customs declaration (data received from the Treasury) with the corresponding cleared customs declarations within the same day to promptly identify discrepancies (if any) and take appropriate actions, ensuring that the data on collected State budget revenue received from the Treasury matches the data received from the commercial banks.

For customs declarations where the customs authority has processed clearance procedures (based on data received from the commercial banks), but the State budget revenue of these customs declarations has not been reflected in the data on collected State budget revenue received from the Treasury, the customs authority must continue to monitor and reconcile, ensuring that it matches with the Treasury on the next working day.

3. Between the Treasury (KBNN) and tax/customs authorities:

The reconciliation of State budget revenue collection data between the Treasury and tax/customs authorities is carried out in accordance with Decision No. 1027/QD-BTC.

Article 10. Errors and handling of errors:

1. Handling of errors in State budget revenue collection is conducted in accordance with the regulations of the Ministry of Finance based on the data of relevant parties.

2. In cases where State budget revenues collected through commercial bank branches lack or contain incorrect elements for recording State budget revenue, provincial and district-level Treasury units (KBNN) will record them in detailed temporary revenue accounts for each collecting agency; simultaneously, they will transmit complete data on collected State budget revenue recorded in these temporary revenue accounts along with other collected State budget revenue data to the tax authority/or customs authority in accordance with the provisions of Decision No. 1027/QD-BTC.

The tax authority and customs authority are responsible for coordinating with the Treasury to promptly handle State budget revenue payment vouchers containing errors, ensuring that the handling is completed on the next working day. If the Treasury and the tax authority/customs authority still cannot accurately determine the information, the Treasury will issue a letter to the commercial bank branch for verification, reconciliation, and supplementation of information to properly record State budget revenue in accordance with the regulations.

3. In cases where incorrect data entry is discovered after the commercial bank branch has printed the Payment Receipt to the State Budget, the commercial bank branch will cancel the incorrectly printed Payment Receipt to the State Budget in the TCS-NHTM program; subsequently, they will recreate and print a new Payment Receipt to the State Budget based on correct data. The commercial bank branch is responsible for managing and storing all copies of Payment Receipts to the State Budget (including those canceled in the TCS-NHTM program), ensuring consistency between paper receipts and electronic receipts in the TCS-NHTM program.

4. When transmitting data on collected State budget revenue to the Treasury, the commercial bank branch is responsible for transmitting all electronic data on receipt copies (including data on canceled receipt copies in the program) and electronic data on administrative fine receipt copies (in cases where administrative fine receipts are printed from the TCS-NHTM program), accompanied by a list of vouchers; detailing correct vouchers and canceled vouchers (specifying the correct voucher number replacing the canceled voucher), ensuring consistency with the data electronically transmitted to the Treasury.

5. In cases where other errors are discovered after the commercial bank branch has recorded them in the Treasury's account, related agencies and units will cooperate to resolve them according to the principles for handling errors in State budget revenue collection stipulated by the Ministry of Finance.

Chapter II

INFORMATION EXCHANGE PROCEDURE

Article 11. Procedure for exchanging common lists and lists of taxpayers:

The procedure for exchanging common lists and lists of taxpayers shall be carried out in accordance with Decision No. 1027/QĐ-BTC. Commercial banks receive common lists and lists of taxpayers from the electronic portal of the General Department of Taxation/or the General Department of Customs.

Article 12. Procedure for exchanging receivables of the State budget:

1. Tax Authority, Customs:

1.1. Tax authorities and customs offices aggregate and transmit data on receivables of the State budget (tax period, amount, State budget item of each taxpayer; list of customs declarations) to the central exchange center in accordance with Decision No. 1027/QĐ-BTC.

1.2. The General Department of Taxation and the General Department of Customs update information on receivables of the State budget through their respective electronic portals to transmit to commercial banks participating in the collection of the State budget.

2. Commercial banks:

Commercial banks receive data on receivables of the State budget transmitted by the General Department of Taxation/or the General Department of Customs and input it into the operational system of each branch of the commercial bank.

Article 13. Procedure for exchanging collected State budget revenues:

1. Commercial banks:

1.1. With the General Department of Customs: After completing the transaction of collecting the State budget revenue, the branch of the commercial bank immediately transmits information and data on collected State budget revenue to the head office of the commercial bank to transmit to the General Department of Customs (through the electronic portal of the General Department of Customs).

1.2. With the Treasury: At the end of the day, the branch of the commercial bank aggregates data on collected State budget revenue and transmits it to the exchange center of the commercial bank; based on the data on collected taxes transmitted by the branches of the commercial bank, the head office of the commercial bank aggregates and immediately transmits to the Treasury.

For commercial banks that do not have accounts with the Treasury, there is no transmission of data on collected State budget revenue to the Treasury.

2. National Treasury:

2.1. Upon receiving data on collected State budget revenue transmitted by the commercial bank, the Treasury aggregates and transmits it to the central data exchange center.

2.2. At the central data exchange center, data on collected State budget revenue is transmitted to the General Department of Taxation, the General Department of Customs, the Tax Departments, and the provincial and municipal Treasuries according to the procedures stipulated in Decision No. 1027/QĐ-TTg.

3. Customs authorities:

3.1. Regarding information and data received from commercial banks:

a) When receiving information on collected State budget revenue transmitted through the electronic portal, the General Department of Customs immediately inputs it into the centralized database of the General Department of Customs.

b) Based on the data on collected State budget revenue at the electronic portal of the General Department of Customs, the Customs Departments and Offices use it as the basis for clearing imported and exported goods for taxpayers according to prescribed regulations.

3.2. Regarding data received from the Treasury:

a) When receiving data on collected taxes from the central data exchange center, the General Department of Customs transfers it into its operational system, detailed by each customs declaration.

b) The Customs Departments and Offices extract data from the General Department of Customs, classify and update it into their operational systems; periodically, they conduct verification against the data on collected State budget revenue as prescribed.

4. Tax authorities:

4.1. The General Department of Taxation receives data on collected State budget revenue into its operational system at the General Department of Taxation.

4.2. The Tax Departments receive data on collected State budget revenue from the central exchange center into their operational systems at the Tax Departments; simultaneously, they break down and send the collected data to each affiliated Tax Office. The Tax Office receives data on collected State budget revenue into its operational system at the Tax Office. Periodically, the Tax Department/Tax Office conducts verification of collected State budget revenue data as prescribed.

Article 14. System operation procedures, monitoring, and error resolution support:

1. System operation:

1.1. Each unit (State Treasury, Tax Authority, Customs, Commercial Banks) shall appoint IT staff to maintain the information exchange system's operation, providing contact phone numbers and emails for other units.

1.2. Business officers from each unit shall transmit and receive data in accordance with the provisions of this Circular.

2. Monitoring: Daily, management officers from each unit must check the system to ensure there are no lingering issues with data exchange.

3. Support and error resolution: Central-level officers are responsible for supporting provincial and municipal levels when provincial and municipal officers cannot resolve the issue. Provincial and municipal officers support district and county levels when district and county officers cannot resolve the issue.

Article 15. Procedures for implementing coercive measures to collect tax arrears:

1. At the Tax Authority and Customs:

1.1. The collection of information about taxpayers between the Tax Authority, Customs, and Commercial Banks shall be carried out in accordance with Joint Circular No. 102/2010/TTLT-BTC-NHNN dated July 14, 2010, issued by the Ministry of Finance and the State Bank of Vietnam, guiding the exchange and provision of information between tax authorities and credit organizations.

1.2. When it is necessary to implement coercive tax collection procedures against taxpayers as prescribed, the Tax Authority and Customs shall prepare and send the Decision on Coercive Tax Collection and the Order to Collect State Budget Revenue to the Commercial Bank branch where the taxpayer has an account, requesting the deduction from the taxpayer's account to pay the State Budget according to the prescribed regulations.

2. At the Commercial Bank branch:

2.1. Upon receiving a request for information, the Commercial Bank branch where the taxpayer has an account shall be responsible for providing all requested information by the Tax Authority and Customs, such as: account number and code; account balance; overdue debts due for payment; assets, documents, and valuable certificates entrusted for safekeeping.

2.2. Upon receiving the Decision on Coercive Tax Collection and the Order to Collect State Budget Revenue issued by the Tax Authority, Customs, or competent state agencies, the Commercial Bank branch shall be responsible for deducting the taxpayer's account to process the payment of State Budget Revenue; updating the amount collected into the TCS-NHTM program to transmit information about the collected State Budget Revenue to the State Treasury; simultaneously, notifying the result of the collection in writing to the Tax Authority, Customs, or competent state agencies. In cases where there is no balance on the taxpayer's account, the Commercial Bank branch shall be responsible for informing the Tax Authority, Customs, and competent state agencies issuing the Decision on Coercive Tax Collection and the Order to Collect State Budget Revenue.

Chapter III

CONDITIONS AND PROCEDURES FOR REGISTRATION TO PARTICIPATE

Article 16. Conditions for Participation:

1. Commercial Banks meeting the following conditions may register to participate in the coordination of State Budget Revenue collection with the State Treasury and revenue collection agencies:

1.1. Have implemented reforms, modernization, and deployed the Core Banking system.

1.2. Possess integrated State Budget Revenue collection software with the Core Banking system and have the capability to connect and exchange information with the Modernization Project for State Budget Revenue Collection of the Ministry of Finance.

1.3. Have a wide network of branches and transaction offices; a large number of customers to facilitate and enhance efficiency when organizing coordinated collection.

1.4. Have adequate equipment, technical infrastructure, and human resources to meet the requirements for organizing coordinated State Budget Revenue collection.

1.5. Commitment documents strictly adhering to the principles, procedures, and responsibilities stipulated in this Circular for the implementation of coordinated State Budget Revenue collection.

2. The State Treasury shall base its specific participation conditions and standard data exchange formats for State Budget Revenue collection with Commercial Banks on actual circumstances and technical infrastructure capabilities.

Article 17. Registration Procedure:

When there is a need to participate in the collection of State Budget Revenue (SBR), Commercial Banks (CBs) shall submit a request letter to the Treasury (KBNN), the General Department of Taxation, or the General Department of Customs.

Based on the CB's request, the KBNN shall take the lead in coordinating with the General Department of Taxation/or the General Department of Customs to examine and compare against the conditions stipulated in Article 16 of this Circular to issue a document approving or disapproving the CB's request.

Part III

IMPLEMENTATION

Article 18. Effective Date:

1. This Circular shall take effect from August 10, 2011.

2. The forms accompanying this Circular, including: Form Declaration of Tax Payment (Form No. 01/BKNT), Receipt for Payment into SBR (Form No. C1-02/NS), Receipt for Payment into SBR in Foreign Currency (Form No. C1-03/NS), Declaration of Receipt for Payment into SBR (Form No. C1-06/NS), Declaration of Payment Documents into SBR (Form No. 04/BK-CTNNS), Declaration of Receipt Voucher (Form No. 02/BK-BLT) shall replace the corresponding forms at Circular No. 128/2008/TT-BTC dated December 24, 2008 of the Ministry of Finance guiding the collection and management of SBR through the KBNN./.