Thông tư 85/2011/TT-BTC hướng dẫn quy trình tổ chức phối hợp thu ngân sách nhà nước giữa Kho bạc Nhà nước - Tổng cục Thuế - Tổng cục Hải quan và Ngân hàng thương mại do Bộ Tài chính ban hành

CIRCULAR

GUIDING THE PROCESS OF ORGANIZATION AND COORDINATION IN COLLECTION OF STATE BUDGET BETWEEN THE STATE TREASURY – THE GENERAL DEPARTMENT OF TAXATION – THE GENERAL DEPARTMENT OF CUSTOMS AND COMMERCIAL BANKS 

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

Pursuant to the December 12, 2006 Law No. 78/2008/QH11 on Tax Administration approved by the National Assembly and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007 detailing the implementation of a of number of provisions of the Law on Tax Administration and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010 amending and supplementing a number of provision of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007 detailing the implementation of a number of provisions of the Law on Tax Administration and the Government’s Decree No. 100/2008/ND-CP of September 08, 2008 detailing a number of the Law on personal income tax and the Government‘s Decree No. 98/2007/ND-CP of June 07, 2007 on handling tax-law violations and enforcement of tax-related administrative decisions, the Government‘s Decree No. 97/2007/ND-CP of June 07, 2007 on handling administrative violations and enforcement of administrative decisions in the customs domain;

Pursuant to the Government’s Decree No. 178/2007/ND-CP of December 03, 2007 regulating functions, duties, powers and organizational structure of ministries, ministerial-level agencies;

Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 regulating functions, duties, powers and organizational structure of Ministry of Finance;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007 on e-transactions in financial activities;

In implementation of the Government’s Resolution No. 68/NQ-CP of December 27, 2010 on the simplification of administrative procedures within the scope of management of the Ministry of Finance;

To enhance management efficiency of state budget collection and strengthen the reform of administrative procedures, to minimize time and paying procedure for the taxpayer, the Ministry of Finance guides the organization and coordination in collection of state budget revenues between the State Treasury – the General Department of Taxation - The General Department of Customs and the commercial banks, detailed as follows:

Part 1.

GENERAL PROVISIONS

Article 1. Purpose, scope and subjects of application

1. Purpose

- To provide for processes and procedures for collecting and paying into the State budget (SB), to create favorable conditions for payers of taxes, fees and other amounts payable to the SB and paying of fines for administrative violations (hereinafter referred as SB payer) and to assist in strengthening the implementation of enforcement methods of tax-related administrative decisions.

- To synchronize data of SB collection between the tax offices, customs authorities, the State Treasury (ST) and commercial banks (CBs); concurrently, reducing the time and volume of inputting data at involving units and agencies.
- To develop model services of SB collecting and paying and gradually implement the Government's policy of non-cash payment in the public sector.

2. Scope and subjects of application:

- Scope of application include: the state budget revenues (taxes, fees and other amounts payable into the State Budget); fines for administrative violations in accordance with the Ordinance on Handling of Administrative Violations.

- Subjects of application: State Treasury; the tax offices, customs authorities, commercial banks and other organizations and individuals paying taxes, fees and other amounts payable into the state budget or fines for administrative violations.

Article 2. Definition of terms:

1. Tax collection and payment information system is the state budget collection system under Project of the Ministry of Finance on modernization of the state budget collection.

2. Central data sharing center is where data from systems of Tax, State Treasury, Customs, and Finance is sumarized, transmitted and received.

3. Operational System is a system of informatic applications to directly serve the professional on management of the systems of the State Treasury, Tax, Customs and Bank.

4. Intermediate Database is where to sumarize transmitted and received data of Tax, State Treasury, Customs, and Finance agencies, Banks before updating into the operational systems of each agency or after outputting data from operational systems to transmit to the relevant agencies.

5. TCS is brief name of the Collection Application Program under the project of the Ministry of Finance on modernization of State Budget collection at collection points of the State Treasury.

6. "Cut off time" is the time of suspension of transmission and receipt of payment documents during the day in order to collate data of the day between the State Treasury and commercial banks. The “cut off time" is set at 15h30 every working day.

7. The shared lists database is where to sumarize shared lists as prescribed in "Regulations on shared electronic list system in the financial sector" issued under the January 06, 2010 Decision No. 35/QD-BTC of the Minister of Finance and the June 02, 2008 Decision No. 33/QD-BTC of the Minister of Finance on issuing of State Budget Index System.

8. Electronic Information Port of the General Department of Customs to be built to connect, to share and provide electronic information and data of state budget collection of state budget payers under the management of the General Department of Customs with commercial banks.

9. Electronic Information Port of the General Department of Taxation is built to connect, share and provide electronic information and data of state budget collection of state budget payers under the management of the General Department of Taxation to the commercial banks.

Article 3. Implementation principles:

1. The State Treasury, tax offices, customs authorities and commercial banks coordinate in collecting state budget in the locals where the project on modernization of state budget collection has been deployed and shall comply with the principles of connecting and exchanging electronic information and data between the agencies, units regarding to the collecting amount, the collected amount for state budget of the state budget payers, specifying:

1.1. For state budget revenues in cash, the State Treasury shall authorize branches of commercial banks to perform, ensuring compliance with the provisions in the December 24, 2008 Circular No. 128/2008/TT-BTC of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury (Circular No. 128/2008/TT-BTC) and the guidance in this Circular.

1.2. Where the State Treasury has not yet authorized to collect state budget in cash, the State Treasury, tax offices, custom authorities and commercial banks still coordinate in colleting state budget revenues in the principle of connecting and exchanging electronic information and data regarding to state budget collection by transfer.

1.3. Where the State Treasury authorized to collect state budget in cash, but the state budget payers still pay directly at the State Treasury, then the State Treasury collect in cash from state budget payers.

2. The coordination in the State budget collection and collation the state budget collection data between the State Treasury, tax offices, custom authorities and commercial banks shall be made ​​through the accounts of State Treasury at branches of banks, specifying:

2.1. Where the State Treasury had deposit accounts at commercial bank branches in the same area, the coordination in the State budget collection and collation of state budget collection data shall be made through deposit accounts of the State Treasury.

2.2. At these provinces, districts having big amounts of revenues and big number of taxpayers, based on the local actual demand and situation, provincial State Treasury shall send a written request to the State Treasury to allow the provincial State Treasury office or district state treasury office to open state budget revenue accounts and coordinate the collection with commercial bank branches in the respecting area. The opening of state budget revenue accounts of the provincial and district State Treasury offices must be in compliance with the following principles:

a) The opening of state budget revenue accounts of state treasure units in the commercial bank branches only implement at the bank branches under the commercial bank system joined with the State Treasury in centralized bilateral electronic payment and shall be approved by the State Treasury.

b) The collation of state budget collection data through the state budget revenue account shall be implemented at the State Treasury opening the state budget revenue account with commercial banks and tax offices, customs authorities in the same area; each state treasury units shall themselves keep accounting of state budget revenue collection through state budget revenue accounts openned at units in comply with current regulations.

c) The state budget revenue accounts of the State Treasury units in commercial bank branches shall be only used to sumarize the state budget revenues and shall not be used for payment or for other purposes. At the end of every working day, the entire state budget revenue arising on state budget revenue account of the provincial State Treasury office must be transferred to the deposit account of the provincial State Treasury office opened at the State Bank, ensuring that at the end of every working day such account in state treasury be at a zero balance; except for these state budget collection and remittance amounts arising after the "cut off time" between the provincial State Treasury office and the commercial bank branches where open the state budget revenue account which shall be transferred to deposit account of the provincial State Treasury office in the State Bank on the next working day.

With respect to amounts arising on state budget revenue account of district state treasury units in commercial banks, at the end of every working day shall be transferred to the State Treasury account (central) opened at the Head Office of the commercial bank of a same system with commercial bank branches where the district State Treasury units open state budget revenue accounts in accordance with centralized bilateral electronic payment process between state Treasury and commercial banks, ensuring that by end of every working day, such account shall be at a zero balance; except for these state budget revenues and remittance amounts arising after the "cut off time" between the State Treasury agencies and commercial bank branches where open state budget revenue account shall be transferred to the account of the State Treasury (central) on the next working day .

d) The provincial State Treasury units shall be strictly prohibited from opening an state budget revenue account at a commercial banks branch without a written approval of the State Treasury.

3. The State Treasury is able to authorize collection for a commercial bank branch which has coordinated with the State Treasury in collection of state budget in the same area to collect fines for administrative violations by fine receipts, ensuring the following principles:

3.1. The State Treasury sign a collection authorization contract with authorized commercial bank branch in regarding to collection of administrative violation fines; and take responsible for guiding authorized commercial bank branch to comply with the regime of colleting administrative violation fines regulated by the Ministry of Finance and with terms in the authorization contract with the State Treasury.

3.2. To connect and share electronic information between the State Treasury (the authorizing party) with commercial bank branch (the authorized party) on the amount of state budget revenue (including taxes, charges, fees and other amounts payable on state budget and collection of administrative violation fines).

3.3. Where the State Treasury has authorized a commercial bank branch to collect administrative violation fines by collection receipts, but the fine payer still pays at state treasury, the State Treasury still receive the payment to make favorable conditions for payer.

3.4. To regularly organize collation, ensure the consistency of data of administrative violation fines (total of items, amount of each item and the total amounts) between the Treasury (the authorizing party), commercial bank (the authorized party) and the agencies making decisions of administrative violation fine (specified in each agency making decision of fine).

4. Documents used in the state budget collection are documents formulated by the Ministry of Finance. The formation, controlling, circulation, recovering and archiving documents shall comply with current regulations of the State.

5. Tax payment date (the effective date of state budget payment documents) is defined as the date the state budget payer does procedures of payment in cash or drawing from his/her account (in case of payment by transfer) at the State Treasury or commercial bank branchs; and is also the date when sheets of documents are confirmed, signed and sealed by the State Treasury or commercial bank branch and be rendered to state budget payer.

Where the state budget payer make payment by via bank card or other means of electronic payment (such as Internet banking), the payment date is the date the state budget payer make a draw transaction from his/her banking account at commercial banks to pay the state budget and such transaction is confirmed successful by the Core Banking system of the commercial bank serving the state budget payer. In this case, if the state budget payer asks for recovered documents, they may be printed at transaction point of commercial banks. The commercial bank shall be responsible for printing 01 sheet of state budget payment paper which be converted from electronic documents, signing and sealing on the sheet and rendering it to the state budget payer.

6. The exchange and collation of state budget collection documents:

6.1. Between the State Treasury and commercial bank branches: shall be implemented according to session of a day as mutual agreement between the State Treasury and the commercial bank branch where the account is opened in each area.

6.2. Between the State Treasury and Tax / Customs agencies: be implemented under provisions in the Circular No. 128/2008/TT-BTC and the Decision 1027/QD-BTC of May 19, 2009 of the Minister of Finance, on issuing the management process of state budget collection under the project of modernization of state budget collection (the Decision No. 1027/QD-BTC).

6.3. Between tax offices with commercial banks: to be carried out through the electronic information port of the General Department of Taxation, ensuring information and data shared between the General Department of Taxation and the commercial banks on the state budget payable amounts to be full, timely and accuracy, making favorable conditons for commercial banks in the state budget revenue colletion.

6.4. Between customs authorities with commercial banks: To be carried out through the electronic information port of the General Department of Customs, ensuring information and data share between commercial banks and the General Department of Customs must synchronize with the data of collected amount of state budget revenue which is accounted into the State Treasury’s account opening at the commercial bank branches; information of the collected state budget amount from commercial banks transferred to the customs authorities shall be only for the customs clearance of import-exported goods. Information for accounting the collected amount of state budget into the operational system of customs authorities is taken from the State Treasury.

7. The management and use of information of state budget payers at commercial banks cooperating in state budget collection:

7.1. Information of state budget payers shall be used by the commercial banks only for the purpose of state budget collection in according to the scope and objectives of the coordiation procedure of state budget collection between the State Treasury State and the tax office / or between Customs authorities and commercial banks; the commercial banks are not allowed to provide any information of state budget payers to a third party or nor use information of state budget payers for other purposes, except for being required by state authorities under the provisions of law or being accepted by the state budget payers. Commercial banks shall bear responsible to keep confidential all information and data for the state budget payers.

7.2. When making and deploying services of automatical state budget collection and payment (such as state budget payment through bank cards, Internet), commercial banks must have solutions for information security of the state budget payers, ensuring that each state budget payer only search, look up and use the information according to exactly his/her tax indentification numbers without being able to access and use the information of other state budget payers.

8. The accounting time:

8.1. For the State Treasury:

a) The state budget collection and payment amounts arising at commercial bank branches before the "cut off time" between the State Treasury units and commercial bank branches where open the account (including deposit accounts and state budget collection account) shall be accounted by the State Treasury within the day.

b) The state budget collection and payment amounts arising at commercial bank branches after the "cut off time" between the State Treasury agencies and commercial bank branch where the account are opened shall be accounted by the State Treasury on the next transaction day.

c) Especially for the last working day of the year: the State Treasury units shall coordinate and collate with the commercial bank branches where the account is opened to ensure the accounting, collating compatible with all data of the two sides within the last working day of the year.

8.2. For commerical banks: All transactions of state budget collection and payment arising during the working time of the day, except on the last working day of the month (including before and after the "cut off time") must be fully and promptly recorded and accounted by the commercial bank branches into the State Treasury’s account within such working day.

a) The state budget payment amounts are made through electronic transaction channels of commercial banks (such as state budget collection through ATM, Internetbanking) arising after the working time of the date of commercial banks or in holidays (Sunday or holidays prescribed by law) shall be accounted by commercial bank branches into the State Treasury’s account on the following working day.

b) On the last working day of month (except for the last working day of the year): state budget collection amounts arising before the "cut off time" must be fully and promptly recorded and accounted by the commercial bank branches into the State Treasury’s account within such working day; state budget revenues arising after the "cut off time" must be recorded and accounted by the commercial bank branches into the State Treasury’s account and send documents of collection notice to the State Treasury on the first working day of the following month to ensure the matching of account balance between the State Treasury and the commercial bank branches where the account is opened.

c) Especially for the last working day of the year, the commercial bank branches shall coordinate and collate with the State Treasury units to ensure the accounting, collating compatible with all data within the last working day of the year.

9. For Information Standard of the state budget collection receipts: the commercial banks when participating in coordination of state budget collection and paying of collection amounts through interbank electronic payment systems (IBPS) or through the concentrated bilateral electronic payment system of (between state treasury system and commercial banks or among commercial banks) must unify on standard information for data sharing in the state budget collection receipts and in payment receipts in IBPS system (or in concentrated bilateral electronic payment system), ensuring that the entire state budget collection receipts transferred from the banks serving the state budget payers to the banks serving the State Treasury must cover full contents specified in the List of tax payment (Form No. 01/BKNT issued attached to this Circular) and at the same time, facilitate the connection and sharing of electronic data and information on state budget revenues collection among the involved units.

Article 4. Responsibilities of agencies and units in organizing, coordination of state budget collection:

1. Taxation agencies and customs authorities:

1.1. To transmit and receive shared list data; provide adequate, timely, precise information about the tax indentification numbers, names of state budget payers, state budget index, tax period, the tax payable amount of each state budget payer, list of customs declarations and data information on the customs declaration as prescribed in the Decision No.1027/QD-BTC.

1.2. To receive state budget collection receipts from the State Treasury and collate the collected amount of state budget with the State Treasury as prescibed in the Circular No. 128/2008/TT-BTC and the Decision 1027/QD-BTC.

1.3. To administer database and data sharing application of each units. Control the transmission and reception of data; detect and coordinate to timely handle errors of data transmission and reception.

1.4. To coordinate with the state budget payers, the State Treasury and commercial banks in the collation of data, ensuring the consistency of amounts must collect and amounts collected of state budget, and at the same time, handle problems and errors related to collection and payment amounts of state budget.

1.5. To coordinate with the State Treasury and commercial banks in solution building and connecting, sharing of databases and concentrated information in order to coordinate in state budget collection, ensuring the connectivity and sharing of information data between agencies and units are safe and in compliance with law.

1.6. To build concentrated database on shared lists, lists of the state budget payrs and lists of amount must collect of state budget at their electronic information port in order to connect, share information with commercial banks serving state budget collection; at the same time, to regularly update of full, timely, accurate information and data of the shared list, list the state budget payers and amount must collect of state budget through their electronic information ports for commercial banks to organize the collection and collation data between the parties according to current regulations.

1.7. To coordination and unify with commercial banks on methods of sharing and collation of information data of the amount must collection of state budget, the amount colllected of state budget (for the General Department of Customs); the criteria of confidentiality and related informatics technics.

1.8. The General Department of Taxation assumes the prime responsibility for and coordinates with the General Department of Customs and other relevant agencies to buitld, submit to the Ministry of Finance for issuance of regulation on management, use and keeping confidential of information of the state budget payes for the purpose of collection coordination with commercial banks.

1.9. The General Department of Taxation assumes the prime responsibility for and together with the General Department of Customs and commercial banks guiding in details on the management, use and keeping confidential of information, data of the state budget payers for the purpose of coordination in state budget collection between the State Treasury - the tax offices/or Customs authorities - commercial banks.

1.10. To be obliged to periodically receive information provided by the State Treasury and commercial banks about organizations and individuals owing tax in order to execute tax enforcement meathods.

1.11. To coordinate with the State Treasury and commercial banks in organizing propaganda, disseminating, guiding for state budget payers to implement payment of state budget in accordance with the new process (cash payment at branches and transaction point of commercial banks; collecting through bank cards, Internetbanking, mobilebanking...).

1.12. In addition to general responsibilities toward abovementioned collecting agencies, the customs authorities shall also, base on information of collected amount of state budget which reported by commercial banks through electronic information ports of the General Department of Customs, to carry out the clearance procedures for import-exported goods under the regulations.

2. The State Treasury:

2.1. To assume the prime responsibility for and coordinate with the General Department of Taxation, General Department of Customs and commercial banks to build agreements and detailed process of coordination of state budget collection between the the State Treasury, the General Department of Taxation, the General Department of Customs and commercial banks.

2.2. To assume the prime responsibility for and unify with commercial banks resides on methods of communication network connection, methods of exchanging and collating data information on the collection of state budget.

2.3. To receive electronic information and data of collected amount at commercial bank branches in order to fully and promptly account into the state budget.

2.4. To organize the management and archive of electronic information and data of the collected amount of state budget which receiving from commercial banks in accordance with the Decree No. 27/2007/ND-CP of February 23, 2007 of the Government on electronic transactions in financial activities and the guidance of the Ministry of Finance, to ensure the safety, confidential, integrity, completeness, unchangeableness, correctness during the whole archiving process; to archive right and full period of time as regulated regarding to the archives of paper documents of the state budget collection; be able to print out and search as requested.

2.5. To fully and promptly transmit / send information on the collected amount of state budget to tax offices, customs authorities in accordance with Article 13 of this Circular. To print the documents list of budget payment (Form No.04/BK-CTNNS issued attached to this Circular) and sent to tax offices, customs authoritiess as basis for accounting; where the State Treasury and tax offices, customs authorities have deployed the program of authentication of electronic signatures, the State Treasury shall transfer data into the documents list of budget payment for the tax offices, customs authorities to print out the documents list of budget payment from the program.

2.6. To organize the administration of database and information sharing applications of the agencies. To control the data transmission and reception; to detect and coordinate to timely handle data transmission and reception errors. Administer the TCS system to take part in the state budget collection organization and coordination with commercial banks.

2.7. To coordinate with the state budget payers, commercial banks, tax offices and customs authorities in data collation, to ensure the matching of the amount must collect, the amount be collected of state budget; and the same time, handling problems and errors arising in relation to state budget collection and payment amounts.

2.8. To coordinate with tax offices, customs authorities and commercial banks to build solutions, to connect and share databases and concentrated information in order to support the coordination in state budge collection.

2.9. To assume the prime responsibility for and coordination with the General Department of Taxation, General Department of Customs and commercial banks in organizing propaganda, disseminating and guiding for the state budget payers to make payment of state budget under the new process.

2.10. In case regulations on collection coordination specified in this Circular be violated by commercial banks, the State Treasury, in addition to handle accordance with current laws, shall serve the right to apply forms of additional treatment with commercial bank branches violating the regulations on state budget collection coordination, including:

a) To stop organization of the state budget collection coordination with commercial bank branches violate;

b) To close the currently opened accounts of the State Treasury in commercial bank branches violate.

3. Departments of Informatics and Financial Statistics:

3.1. To ensure of maintaining, management and updating the shared list database of Finance sector used for the connection and sharing of information between Tax offices, Customs authorities, State Treasury, Financial agencies and commercial banks.

3.2. To manage the database at Central data sharing Center; To control the transmission and reception of data; To detect data transmission errors between the parties in order to take prompt solving methods.

3.3. To ensure the smooth of communication infrastructure at the Central data sharing Center.

3.4. To develop and promulgate regulations on security and confidentiality in exchanging of electronic information on state budget collection between agencies within financial sector (State Treasury, Tax, Customs) and commercial banks.

4. Commercial banks:

4.1. To ensure sufficient conditions on information systems, equipment, facilities and staffs to meet the organzation activities of state budget collection coordinate;

4.2. To coordinate and unify with the General Department of Taxation, General Department of Customs, the State Treasury on method of communication network connection, method of data and information sharing, the criteria of confidentiality and related informatics technology.

4.3. To guide and supply quick, convenience and qualified payment service for the state budget payers in payment of state budget in accordance with regulations of the Ministry of Finance and guidance in this Circular.

4.4. To correctly and fully input information on the state budget collection documents in order to transmit information to the State Treasury and collection agency.

4.5. To transfer payments and to account full, accurate and timely state budget revenues into the State Treasury’s account opened at a commercial bank branch in accordance with Point 8.2, Clause 8, Article 3 of this Circular.

In the case of incomplete and late transfer and account of collected amounts of state budget, the commercial banks must render to the State Treasury all state budget revenues and incurred interest (if any) according to current regulations; and at the same time, such commercial banks shall be sanctioned for violations of regulations on the payment policy as prescribed in the Decision No. 226/2002/QD-NHNN of March 26, 2002 of the Governor of the State Bank on the issuance of regulations of payment policy through an organization providing payment services.

4.6. To coordinate with the State Treasury to transmit / receive fully and timely information and documents of state budget payment of the state budget payers through the commercial banks in accordance with regulations.

4.7. To print out, manage and archive documents of state budget collection under regulations of the State.

4.8. To coordinate with the State Treasury, the General Department of Taxation and General Department of Customs to receive the shared list data in accordance with regulations of the Ministry of Finance; to coordinate with the State Treasury, the General Department of Taxation and General Department of Customs to built solution and to connect and share concentrated inforrmation database used for organization of state budget collection coordination.

4.9. To strictly and fully comply with regulations on management, use and keep confidential information of the state budget payers supporting the coordination in state budget collection as prescribed by the Ministry of Finance.

4.10. To administer database administrators and information sharing applications of units; to control transmission and reception of data; to detect and promptly handle errors arising during data transmission and reception process.

4.11. To provide adequate and timely information on the account number and sign account balance of organizations and individuals being forced to tax at the request of tax offices, customs authorities, and coordinate with tax offices and customs authorities in the implementation of tax-debt enforcement methods regarding to tax debtors.

Part 2

SPECIFIED PROVISIONS

Chapter 1

PROCESS OF STATE BUDGET COLLECTION THROUGH COMMERCIAL BANKS

Article 5. Collection through the tax declaration list

1. At commercial bank branches:

1.1. At commercial bank branches where the State Treasury open accounts (deposit account or state budget collection account):

a) Regarding to the State budget revenue amounts (by transfer or in cash) arising directly at commercial bank branch:

- Based on the tax declaration list (Form No.01/BKNT issued attached to this Circular) submited by the state budget payer, state budget collector of the commercial bank branches shall enter the state budget collecting program developed by commercial banks (hereinafter is briefly mentioned as TCS-NHTM) and input full information on the tax declaration listinto the program TCS-NHTM to look up and check information of the state budget payer and make procedure of the collection of cash from the state budget payer or transfer from account of the state budget payer to account of the State Treasury opened at a commercial bank branch; and then, print out 02 sheets of the state budget payment paper (Form No.C1-02/NS for payment in VND, Form No. C1-03 / NS for payment in foreign currency, issued attached to this Circular), sign and seal on the each sheet, keep 01 sheet at commercial bank branch as accounting documents and render 01 sheet to the state budget payer.

Regarding to the State budget revenues in export-import domain: immediately after completion of collection from the state budget payer, the commercial bank branch shall output and transmit information and data of state budget collected amount to the customs authorities (through the electronic information port of the General Department of Customs) as a basis for customs clearance of export-imported goods for the state budget payer.

- At the end of everyday, the commercial bank branch shall output and transmit full information and data concerning to state budget amount be collected by commercial bank branch to Treasury budget; and then, to print out 02 sheets of list of state budget payment paper (Form No. C1-06/NS issued attached to this Circular): transfer 01 sheet to the State Treasury as accounting document and keep 01 sheet at commercial bank branch as basis for collation at the end of everyday according to regulations.

In the process of outputting and transmitting of data file, any technical incidents occur must be immediately notified to the technical support of each party for coordination in resolving. In case errors of data transmission/reception between the Treasury and commercial bank are not promptly fixed, commercial bank branch shall print out 01 sheet of paper of state budget payment converted from electronic document, sign and seal on the document and sent to State Treasury as basis for accounting of state budget collection. For those state budget revenues which paper of state budget payment converted from electronic document have been printed out and sent by commercial bank branch to the State Treasury, upon receiving the electronic data and lists of of state budget payment paper from commercial bank branch, the State Treasury shall make collaton in order to eliminate all paper documents (documents converted from electronic documents) received from commercial bank branch before enter into state budget collection program at the State Treasury.

- Where the State budget payer use paper of state budget payment, the commercial bank branches also enter all the information on the paper of state budget payment into the TCS-NHTM program to look up, check information of the state budget payer and make procedure of the collection in cash from the state budget payer or transfer from account of the state budget payer to account of the State Treasury opened at a commercial bank branch; and then, to print out 02 sheets of paper of state budget payment, sign and seal on the each sheet and continue to handle document sheets according to regulations; at the same time, guide the state budget payer to use the tax declaration list for next transactions of state budget payment.

- Where the provincial State Treasury office or district state treasury office open state budget collection accounts in commercial bank branch, then the entire state budget revenue arising during the day on state budget collection account must be processed as prescribed in Clause 2, Article 3 of this Circular.

b) For the State budget revenues transferred from the commercial banks serving the state budget payer to the commercial banks where the State Treasury open deposit account:

Base on the state budget collection receipts transited from other banks (or recovery printed documents), commercial bank branch where the State Treasury open deposit account shall enter all the information on the documents into the TCS-NHTM program and transfer money into account of the State Treasury (for such case, commercial bank branch shall not print out paper of state budget payment) together with the state budget revenues arising directly at the commercial bank branches and then, processing at the end of everyday the same as Item a, Point 1.1, Clause 1, Article 5 of this Circular.

1.2. At commercial banking branch under the system of commercial banks which joint in cooperating in state budget collection, however the State Treasury does not open accounts at that commercial banking branch:

Base on the tax declaration list submitted by state budget payer, commercial bank branch shall enter the full information on tax declaration list into the TCS-NHTM program to look up, check the information of the state budget payer and transfer from account of the state budget payer to account of the State Treasury indicated on the tax declaration list, ensuring that by the end of everyday the entire of state budget revenues arising during the day at commercial bank branches must be processed to transfer to account of the State Treasury; at the same time, ensuring that documents of transfer to the commercial bank branch serving the State Treasury must cover full information such as name, address, tax identification numbers of taxpayers, content payment amounts, tax period, number of customs declarations, import and export forms, the amount of detailed item; and then, print out 02 sheets of paper proof of payment of state budget, sign and seal on each sheet, keep 01 sheet at commercial bank branch as accounting documents, render the other sheet to the state budget remitter.

Where the state budget payer use paper of state budget payment, then Item a, Point 1.1, Clause 1, Article 5 of this Circular shall be applied.

2. At the State Treasury:

2.1. Based on electronic data of state budget revenues transferred by commercial bank branch, the State Treasury shall collate the declaration list of papers of state budget payment received from commercial bank branches with the corresponding data in state budget collection program, ensuring that criteria as stipulated in the Decision No. 1027/QD-BTC be matched; at same time, to account in details state budget revenue under each payment document (The State Treasury shall not print for recovery of each paper of state budget payment transferred to by commercial banks, it shall account state budget revenues in according with the declaration list of papers of state budget payment received from commercial bank branch).

2.2. At the end of everyday, the State Treasury shall transmit data of the collected amount of state budget into tax collecting and paying database systems; at the same time, print out 02 sheets of the declaration list of state budget payment receipts (Form 04/BK-CTNNS issued attached to this Circular) and transfer 01 sheet of the declaration list to the tax agency managing directly the state budget payer or to the customs authorities issuing customs declarations and kept 01 sheet at the State Treasury as a basis for monitoring and collation.

Where program of digital signature authentication was to be implemented between the State Treasury, tax offices, and customs authorities, the State Treasury shall print out only 01 sheet of the declaration list of state budget payment receipts for archive; the tax offices, customs authorities shall print out for themselves a sheet of declaration list of state budget payment receipts from the database of tax collection payment transferred to by the State Treasury.

3. At the tax offices and customs authorities:

3.1. To output and transmit information and data of the state budget payer and the state budget amount must collect to Central data sharing centre in according to the process specified in the Decision No. 1027/QD-BTC; and at same time, to update sufficient, timely, accurate information and data of shared lists, lists of the state budget payers and the state budget amount must collect through the electronic information port of the General Department of Taxation / or the General Department of Customs for the connection to commercial banks.

3.2. Upon receiving the information and data of the paied state budget amounts transferred to by the commercial bank, the General Department of Customs shall record data into the electronic information port of the General Department of Customs as the basis for the Agency / Department of customs (which issue the customs declaration) process the customs clearance of import-exported goods as the stipulated mode; Base on information and data of the paid state budget amount at the electronic information port of the General Department of Customs, Agency / Department of Customs shall check in order to, where appropriate, process the customs clearance of import-exported goods for the state budget payers according to the specific regulations of the Ministry of Finance and the General Department of Customs.

3.3. Base on information and data of state budget colection transferred to by the State Treasury, tax offices and customs authorities shall update and account to the internal operational system of each system. Especially for the customs authorities must implement collation the data of the collected state budget amount received from the State Treasury with the data received from commercial banks, in order to detect and timely handle the differencies (if any).

Article 6. State budget Collection through automated teller machine (ATM):

1. The commercial banks participated in the coordination organization of state budget collection shall actively coordinating with the State Treasury, tax offices, customs authorities to deploy state budget collection service through automated teller machines for the state budget payers, ensure the following principles :

- Only deploying state budget collection services through bank cards in areas where the State Treasury and the tax offices (or the customs authorities) had organized coordination with commercial bank branches where managing those ATMs.

- The state budget payers are only entitled to use bank cards to make payment of state budget according to the tax identity number which has been determined under each ID number of the cardholders to ensure the confidentiality of State budget payer. Where the state budget payer use bank card to pay for other or the ID number does not match with tax identity number, then the state budget remitter shall have to enter information of the amount (details for each paying item) on the screen the ATM (for the confidentiality of information of the state budget payer, ATM screen shall not display the information on the payment amounts of such tax identity number).

- The state budget payment receipts from the ATMs must contain all essential information about the payment transaction of state budget, such as information of the state budget payer (tax identification number, name of taxpayer and account number of bank card); information relating to the payment transaction of state budget (the time of payment, the total amount, details of each item, name the commercial bank branch managing the ATM, the series number of the ATM).

If the state budget payer need recovery documents to be printed out can go to the transaction points of commercial bank branch and make such request; the commercial bank branch shall print out 01 sheet of state budget payment paper transferred from electronic document, sign and seal on the sheet and render it to the state budget payer.

- At the end of everyday, the commercial bank branch (which manages the ATM) where state budget payer has made payment shall output and transmit to the State Treasury the full data of state budget revenue collected (including data of state budget revenue arising at the ATM and at transaction counters of commercial bank branches) under similar procedures specified in Item a, Point 1.1, Clause 1, Article 5 of this Circular.
2. To assign the State Treasury presides and coordinates with the General Department of Taxation, the General Department of Customs and commercial banks specific guiding on implementation of professional process.

Article 7. Services of state budget collection authorization without waiting for approval and services of state budget payment through Internet:

1. The commercial banks participated in the coordination of state budget collection is to actively coordinate with the General Department of Taxation, the General Department of Customs and the State Treasury in propaganda, dissemination and encouraging of state budget payers who having accounts at of commercial bank branches to register and use services of state budget collection authorization payments without waiting for approval or services of state budget payment through Internet, ensuring the following principles:

- The state budget payer having account at the commercial bank branch voluntarily register with commercial banks to use services of collection authorization without waiting for approval or services of state budget payment through Internet; and at the same time, grant commercial bank branch to automatically deduct account of the state budget payer for state budget payment upon maturity (regarding to service of collection authorization without waiting for approval).

- Having application software on state budget collection through Internet and the necessary technical solutions to ensure the completeness, timeliness, accuracy, safety and confidenciality during the whole process of payment via Internet for state budget revenues; at same time, security, to ensure of information and data confidentiality of the state budget payers.

2. To assign the State Treasury presides and coordinates with the General Department of Taxation, the General Department of Customs and commercial banks specific guiding on professional process.

Article 8. Collection of fines for administrative violations by receipts:

1. The State Treasury coordinates with the commercial bank branches participating in coordination of state budget collection to authorize to collect fines for administrative violations by receipts for the purpose to strengthening the reform of administrative procedures and facilitate fine-payers ensuring the following principles:

- To conect and communicate electronic data and information among the State Treasury (the authorizing place) and commercial bank branches (the authorized place) on collection of state budget (including collection of state budget revenues and collection of fines for administrative violations).

- To regularly organize collation of full, timely, accurate information and data of the collection of fines for administrative violations, ensuring the matching between the agency issuing the fine decisions, financial institutions, the State Treasury (the authorizing place) and commercial bank branches (the authorized place) through the declaration List of receipts (Form No. 02/BK-BLT issued attached to this Circular – regarding to case of using fine receipts made manually) or a declaration list of fines collection (Form No. 02/BKTP issued attached to this Circular – regarding to case of using fine receipts printed out from the TCS - NHTM program).

2. The authorization for commercial bank on collection of fines for administrative violations by receipts shall comply with the following methods:

- Using of receipts of fines made manually: the State Treasury sign a contract of authorization for collection of fines and hand to commercial banks (the authorized place) receipts of fine (receipts with blank denominations, to be manually written) for the collection of fines from fine-payers.

- Using of receipts of fine collection printed out from the TCS - NHTM program: the State Treasury sign a contract of authorization for fine collection and allow commercial bank branch (the authorized place) to print out receipt of fine collection from the TCS-NHTM program to collect money from fine-payers.

3. To assign the State Treasury coordinates with relevant agencies to specific guidance processes of collection authorization of fines for administrative violation by receipts; and at the same time, in consideration of actual situation and the ability to compare data of collection of fines for administrative violation between the State Treasury – commercial banks and agencies issuing fine decisions in each area to decide the implementation of process of authorization of collection of fines for administrative violations according to the procedures of using receipts of fines made manually or receipts printed out from the TCS - NHTM program, ensuring the collection authorization of fines for administrative violations are safe, convenient and efficient.

Article 9. Collation at end of everyday:

1. Between the State Treasury and commercial banks:

1.1. Between the State Treasury and commercial banks where opening accounts (deposit accounts or account for state budget collection purpose):

a) After the "cut off time", the State Treasury units commercial bank branches of opened accounts shall make collation of all the information and data of the collected amounts of state budget arising during the day, including cash and transfer (detailed under each transmitted / received document between the State Treasury units and the commercial bank branches) on the State Treasury’s account at the branch of commercial bank. Collated data for an active day is the entire documents arising during the day being transmitted / received between the State Treasury and commercial banks and being recorded into the State Treasury’s account opening at branch of commercial bank (including the state budget revenues arising after the "cut off time" of the previous working day).

b) Principles for collation:

- The incured amount, balance on account of the State Treasury (provincial, district level) in commercial bank branch must match with data of the corresponding account in the State Treasury.

- The data collated during the day among the commercial bank branch and of the State Treasury units must be corrected and matched in details of each transaction. Where there are transactions of state budget payment (including in cash, by bank transfer, via Internetbanking, ...) arising after the "cut off time" between the State Treasury (provincial, district level) and commercial bank branch where opening accounts, then commercial bank branch where the State Treasury open account shall be responsible to make collation with the State Treasury on the following working day.

- The entire amount arrising on state budget colllection account during the day of the provincial or district State Treasury offices, after being matched between the State Treasury (provincial, district level) with a commercial bank branch where opening account, must be processed as prescribed in Clause 2, Article 3 of this Circular; except for transactions occurring after the "cut off time" between the State Treasury and commercial bank branch where opening state budget colllection account shall be collated and transferred to account of the State Treasury (central) on the following working day.
- Data of the end day of month and year between the State Treasury units and commercial bank branches shall be consistency in terms of the incurred amount and balance. Any incurring on account of the State Treasury in commercial bank branch must be fully and accurately reflected on the corresponding detailed accounts of the State Treasury before the closing books of the end day of month and year.

c) The collation of balance of deposit account of the State Treasury at commercial bank branches shall comply with current regulations. The balance in the account of the State Treasury (provincial, district level) at the end of month and year, after being collated, shall be confirmed, signed and sealed by the commercial bank branch where opening account and by the State Treasury to ensure the full legality of the documents.

1.2. Among the State Treasury and commercial banks where the State Treasury do not open account: the State Treasury shall not make reconciliation of the collected amount of state budget with commercial banks where the State Treasury opens no account. The payment, transfer and collation from commercial banks serving state budger payers to the State Treasury shall comply with provisions in the Decision No. 226/2002/QD-NHNN of March 26, 2002 of the Governor of State Bank of Vietnam promulgating the Regulation on payment activities through organizations providing payment services. The State Treasury and tax offices, customs authorities shall control the state budget revenues at commercial banks where the State Treasury open no account through the way that the State Treasury receive information on collected amount from such bank transfer to a commercial bank where the State Treasury open account in order to transfer to the tax office, customs authorities for tax debt deduction and direct collation with the state budget payer. Where commercial bank serving state budget payers is detected not to make transfer the tax in according to regulation, then such commercial bank shall be subjected to administrative sanctions as stipulated in the Decision No. 226/2002/QD-NHNN of the State Bank of Vietnam. In addition, the tax office, Customs authorities and the State Treasury shall suspend the coordination in state budget revenues collection with commercial banks if commercial banks commit the violation for the 2^nd time.

2. Among commercial banks and General Department of Taxation / General Department of Customs:

2.1. Between commercial banks and General Department of Taxation: the General Department of Taxation only provide of the state budget amount must collect for commercial banks participating in the process of coordination of state budget collection; the General Department of Taxation shall not make collation of data with commercial banks.

2.2. Between commercial banks and the General Department of Customs:

a) At central level: the end of everyday, commercial banks and the General Customs Department conduct collation of electronic information and data being shared via the electronic information port of the General Department of Customs, ensuring the consistency of information on collected amount of at commercial banks to be fully transmitted to the General Department of Customs within the day.

Where commercial banks transmit inaccurate data of collected amount to the General Customs Department and the customs authorities have completed customs clearance of export-imported goods for the state budget payer, then the commercial banks shall be responsible for compensation of damage arising from the transmission of such inaccurate collected amount.

b) At the local level: The customs authorities (Department, the sub-Department) is obliged to periodically receive information provided by the State Treasury and commercial banks about tax-owing organizations and individuals in order to implement the tax enforcement methods. At the end of everyday, the customs authorities (Department, the sub-Department) shall make collation of the total collected amount of state budget revenue under each customs declaration (data received from the State Treasury) with the corresponding clearanced customs declaration during the day for timely detection of differencies (if any) and have way for handling, to ensure matching of data of collected amount of state budget received from State Treasury and that received from commercial banks.
For the customs declaration that the customs authorities made procedure of customs clearance (based on data received from commercial banks), but the state budget revenue of such customs declaration has not been reflected in the data of collected amount of state budget received by customs authorities from State Treasury, the customs authorities shall continue to supervise and reconcile, to ensure the matching with the State Treasury on the following working day.

3. Among the State Treasury and tax offices, customs authorities:

The collation of data of collected state budget revenues among the State Treasury with the tax offices, customs authorities shall comply with the provisions in the Decision No. 1027/QD-BTC.

Article 10. Errors and error handling:

1. The handling of errors in the state budget collection shall be implemented in accordance with regulations of the Ministry of Finance and based on database of involving parties.

2. The State budget revenues through commercial bank branches missing of/ incorrect in elements necessary for accounting of state budget revenues shall be accounted by the State Treasury agencies (provincial, district level) into temporarily-collecting accounts opened detailedly for each collecting agency; at the same time, the State Treasury agencies (provincial, district level) transmit full data of collected amount of state budget being accounted into such temporary collection accounts together with data of other collected amount of state budget to tax offices / or the customs authorities as stipulated in the Decision No. 1027 / QD-BTC.

The tax offices, customs authorities shall coordinate with the State Treasury to promptly handle the receipts of state budget collection which containing errors, ensuring the processing must be performed on the following working day. Where the State Treasury and tax offices, Customs authorities have not defined accurate, complete information, then the State Treasury shall send a written document to commercial bank branch for the purpose of testing, collating and supplementing of information for accounting state budget revenues according regulations.

3. Where incorrectly entering of data is discovered after the commercial bank branch had printed out the paper of state budget payment, the commercial bank branch shall destroy the wrong state budget payment papers which printed from the TCS-NHTM program; and then, re-establish and print out new paper of state budget payment under the correct data. Commercial bank branch is responsible for managing and archiving all sheets of paper of state budget payment (including sheets of paper of state budget payment being destroyed in the TCS-NHTM program), ensuring the consistency between paper documents with electronic documents in the TCS-NHTM program.

4. When transmitting data of collected amount of state budget to the State Treasury, commercial bank branches shall transmit all electronic data of sheets of payment paper (including data of sheets of incorrect payment paper being destroyed in the program) and electronic data of sheets of collection receipts of fines for administrative violations (regarding to the using of receipts of fines printed out from the TCS-NHTM program) together with the list of documents, in which list out in detail correct and distroyed documents (detail of correct documents being replaced for destroyed documents), ensuring matching with electronic data transferred to the State Treasury

5. Where other errors are discovered after the commercial bank branch have accounted into the State Treasury’s account, the involving agencies and units shall coordinate to handle the matter according to the principles for errors handling in collection of the state budget prescribed by the Ministry of Finance.

Chapter 2

PROCESS OF INFORMATION SHARING

Article 11. The process of exchanging the shared list and list of state budget payers:

The process of exchanging the shared list and list of state budget payers shall comply with the provisions in the Decision No.1027/QD-BTC. Commercial banks receive the shared list and list of the state budget payers from electronic information port of the General Department of Taxation / or the General Department of Customs.

Article 12. Exchange process of amounts must collect of state budget:

1. The tax offices, customs authorities:

1.1. The tax offices, customs authorities to sumarize and transfer data of amount must collect of the state budget (tax period, amount, the state budget index of each state budget payer; list of customs declarations) to the central sharing center in accordance with the Decision No. 1027/QD-BTC.

1.2. General Department of Taxation and General Department of Customs update of information on amounts must collect of the state budget through their electronic information ports in order to transfer to commercial banks cooperating in state budget collection.

2. Commercial banks:

Commercial banks receive data of the amount must collect of state budget transmitted to by the General Department of Taxation / or the General Department of Customs and transmit into operational system of each commercial bank branch.

Article 13. Sharing process of collected amounts of the state budget:

1. Commercial banks:

1.1. With the General Department of Customs: After completing the transaction of state budget collection, commercial bank branch shall immediately transfer the information and data of the collected amount of state budget to Commercial bank (central) in order to transmit to the General Department of Customs (through electronic information port of the General Department of Customs).

1.2. With the State Treasury: At the end of everyday, commercial bank branch shall sumarize data of the collected amounts of state budget and transmit to central sharing of commercial bank; based on data of collected tax amount transmitted to by commercial bank branches, commercial bank (central) shall sumarize and transmit immediately to the State Treasury.

For Commercial bank where the State Treasury opens no account, data of collected amount of state budget shall not be transmitted to the State Treasury.

2. State Treasury:

2.1. Upon receiving of data of the collected amounts of state budget transmitted to by commercial banks, State Treasury shall summarize and transmit such data to Central data sharing center.

2.2. At the central data sharing Center, data of the collected amounts of state budget shall be transmitted to the General Department of Taxation, General Department of Customs, provincial Taxation Office and State Treasury agencies according to the process stipulated in Decision No.1027/QD-TTg.

3. Customs Authority:

3.1. Concerning to information and data received from commercial banks:

a) Upon receiving the information on collected amount of state budget transmitted through the Electronic information port, the General Department of Customs shall transmit immediately to the centralized database center of the General Department of Customs.

b) Based on the data of collected amount of state budget at Electronic information port of the General Department of Customs, the Department / sub-Department of Customs shall use such data as a basis for customs clearance of export-imported goods for the state budget payer according to the regulations.

3.2. For data received from the State Treasury:

a) Upon receiving of data of collected tax from the central data sharing Center, the General Department of Customs shall transfer such data into its operational systems, detailed by each customs declaration.

b) Department and sub-Department of Customs exploit data at the General Department of Customs, sort and update into operational systems, periodically, make collation with data of collected amount of State budget as prescribed.

4. Tax offices:

4.1. The General Department of Taxation shall receive data of collected amount of the state budget into operational systems at the General Department of Taxation.

4.2. Department of Taxation shall receive the data of collected amount from the central data sharing center into operational systems at the Department of Taxation; at the same time, separate and send collection data by each sub-Department of Taxation. Sub-Department of Taxation receive the data of collected amount of state budget to the operational system at Sub-Department of Taxation. Department / sub- Department Taxation, periodically, make collation of data of state budget collection in accordance with regulations.

Article 14. Process for operating, monitoring, supporting for system errors recovery:

1. Operation of system:

1.1. Each unit (state treasury, tax offices, customs authorities, commercial banks) have to appoint an IT official in charge of maintaining the operation of information sharing systems, providing phone numbers, contact e-mail for the other units

1.2. Professional staff of each unit shall transmit and receive data in accordance with this Circular.

2. Monitoring: Administration officials of each unit must check the system every day to ensure no incidents of stagnated sharing data.

1.3. To support, fix errors: central-level officials shall be responsible for supporting provincial-level units when provincial-level officials unable to fix the problem. Provincial-level officials support district-level staffs if district-level staffs unable to fix the problem.

Article 15. Process of coordinating the implementation of coercive methods for tax liabilities:

1. At the tax offices and customs authorities:

1.1. The collection of information on tax owers between the tax offices, customs authorities and commercial banks shall comply with the provisions of the Joint Circular No.102/2010/TTLT-BTC-NHNN of July 14, 2010 of the Ministry of Finance and the State Bank guiding the sharing and providing of information between tax administration agencies and credit institutions.

1.2. When the procedures for enforcement of tax collection is need to be applied to taxpayers in accordance with regulations, tax offices, customs authorities shall make and send to commercial bank branch where taxpayers open their account the tax enforcement decision, order of the state budget collection, requesting such commercial bank branch to draw from account of the taxpayers to pay the state budget according to stipulated regime.

2. At commercial bank branch:

2.1. Upon receiving a request of information supply, commercial bank branch where the tax ower open account shall provide full information as required by tax offices, customs authorities such as: number, sign of account, account balances; due debts to be paid, asset, consigned valuable papers and certificates.

2.2. Upon receiving the decision on tax enforcement, orders of state budget collection issued by the tax offices and customs agencies or state authorities, commercial bank branch shall deduct the account of the tax debtor to pay for state budget; update the collected amount into the TCS-NHTM program in order to transmit information on such collected amount to the State Treasury; at the same time, notify in writing of collection result to the tax offices, customs authorities or state authorities for acknowledgement. Where there is no balance in the account of tax debtor, the commercial bank branch shall notify the tax offices, customs authorities, state agencies issuing decision on tax enforcement, order of state budget collection for acknowledgement.

Chapter 3

CONDITIONS AND PROCESS OF PARTICIPATION REGISTRATION

Article 16. Condition of participation:

1. The commercial banks that meet the following conditions are entitled to register in cooperation with the State Treasury and collecting agencies in collection of state budget:

1.1. Have undertaken reforming, modernizing and deploying core banking system.

1.2. Have state budget collecting software integrated with Core Banking and able to connect and sharing information with the Project of modernization of State budget collection of the Ministry of Finance.

1.3. Have large network of branches and transaction offices, large quantity of customers in order to facilitate and make effective in collection collaboration.

1.4. Have adequate equipment, technical facilities and human resources to meet requirements in the coordination of state budget collection.

1.5. Have written commitment to strictly follow the principles, process and responsibilities in coordination of state budget collection as defined in this Circular.

2. To assign the State Treasury based on the actual situation, technical infrastructure capability to provide for specific conditions for participation and standard of information sharing data of state budget collection with commercial banks.

Article 17. Process of particapation registration

When have demand of participating in state budget collection coordination, commercial banks shall deliver a dispatch for proposal to the State Treasury, the General Department of Taxation or the General Department of Customs.

At the request of commercial banks, the State Treasury in coordination with the General Department of Taxation / or the General Department of Customs shall consider and compare with the conditions specified in Article 16 of this Circular and confirm in writing of approval or disapproval of proposal of commercial banks.

Part 3

ORGANIZATION OF IMPLEMENTATION

Article 18. Effect:

1. This Circular takes effect on August 10, 2011.

2. Forms issued attached to this Circular, including: Form of declaration List of tax payment (Form No. 01/BKNT), Paper of state budget payment (Form No. C1-02/NS), Paper of state budget payment in foreign currency (Form No. C1-03/NS), declaration list of state budget payment paper (Form No. C1-06/NS), declaration List of state budget payment documents (Form No. 04/BK-CTNNS), declaration List of receipts (form No. 02/BK-BLT) shall replace the corresponding forms specified in the Circular No. 128/2008/TT-BTC of December 24, 2008 of the Ministry of Finance guiding the collection and management of State budget revenues through the State Treasury.

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