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.
Tìm kiếm
Thông tư 85/2011/TT-BTC (Bản Word)