Chương 1: Thông tư 85/2011/TT-BTC Quy trình thu nsnn qua nhtm

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.

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