Phần 1: Thông tư 85/2011/TT-BTC Các quy định chung

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.