Circular No. 126/2014/TT-BTC dated August 28, 2014 of the Ministry of Finance prescribing a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods

Circular

Prescribing a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods[1]

Pursuant to December 16, 2002 Law No. 01/2002/QH11 on the State Budget;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration; and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;

Pursuant to June 23, 2014 Law No. 54/2014/QH13 on Customs;

Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;

Pursuant to June 16, 2010 Law No. 46/2010/QH12 on the State Bank of Vietnam;

Pursuant to June 16, 2010 Law No. 47/2010/QH12 on Credit Institutions;

Pursuant to the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration;

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

Pursuant to the Government’s Decree No. 101/2012/ND-CP of November 22, 2012, on non-cash payment;

Pursuant to the Government’s Decree No. 81/2013/ND-CP of July 19, 2013, detailing a number of articles of, and measures for implementing, the Law on Handling of Administrative Violations;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Customs;

The Minister of Finance promulgates the Circular prescribing a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation and subjects of application

1. Scope of regulation:

This Circular prescribes a number of procedures for declaration, collection and payment of taxes, late-payment interests, fines and other revenues for imported and exported goods (below collectively referred to as tax collection and payment).

2. Subjects of application:

a/ Taxpayers defined in Clause 1, Article 2 of the Law on Tax Administration, Article 2 of the Government’s Decree No. 83/2013/ND-CP of July 22, 2013, detailing a number of articles of the Law on Tax Administration and the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration (below referred to as Decree No. 83/2013/ND-CP); customs declarants defined in Article 18 of the Customs Law; and agencies, organizations and individuals authorized to collect taxes defined in Article 3 of Decree No. 83/2013/ND-CP;

b/ Customs offices: The General Department of Customs, provincial-level Customs Departments, Customs Branches and Post-Customs Clearance Inspection Branches;

c/ State treasury agencies: The State Treasury, the State Treasury Operation Center, provincial-level State Treasuries and district-level State Treasuries;

d/ Related organizations and individuals: Credit institutions and other organizations and individuals involved in the collection and payment of taxes and other revenues for imported and exported goods.

Article 2. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. “Customs e-payment gateway” means a system connecting, exchanging, cross-checking and providing e-information to serve the collection and remittance of state budget revenues among customs agencies, state treasury agencies and credit institutions.

2. “Customs tax accounting system” means customs offices’ application program designed to manage the accounting of taxes and other revenues for imported and exported goods.

3. “Credit institution participating in collection of state budget revenues” means a credit institution which has signed with the General Department of Customs an agreement on coordination in collection of state budget revenues and provision of tax guarantee by electronic method.

4. “Credit institution not yet participating in collection of state budget revenues” means a credit institution which has not signed with the General Department of Customs an agreement on coordination in collection of state budget revenues and provision of tax guarantee by electronic method.

5. “Credit institution authorized by the State Treasury to collect state budget revenues” means a credit institution which has signed with the State Treasury an agreement on coordination in collection of state budget revenues.

Article 3. Conditions for credit institutions to coordinate with customs offices in collection of state budget revenues

A credit institution that fully meets the following conditions may register with the General Department of Customs for participating in collection of state budget revenues:

1. It has applied the Core Banking system.

2. It has a state budget revenue collection software integrated with the Core Banking system and capable of connecting to, and exchanging information with, the customs e-payment gateway.

3. It has sufficient equipment, physical and technical foundations and staff to meet requirements for participation in collection of state budget revenues.

4. It commits to complying with the principles and processes of, and discharging the responsibility for, participating in collection of state budget revenues.

5. It can assure the legal ground for its operation in accordance with the Law on Credit Institutions.

The General Department of Customs shall submit cases in which credit institutions, due to their particular conditions, have not yet fully met the condition prescribed in Clause 3 of this Article to the Ministry of Finance for settlement on a case-by-case basis, ensuring safety, confidentiality, fairness and effectiveness.

Article 4. Registration dossiers and procedures for participating in collection of state budget revenues

1. Registration dossier:

a/ Written request of the credit institution, clearly stating its solutions for collection of taxes for imported and exported goods and its commitments to comply with the principles and processes of, and discharge the responsibility for, coordination with General Department of Customs in collection of state budget revenues: 1 original;

b/ The State Bank of Vietnam’s written certification of the credit institution’s application of the Core Banking program: 1 original;

c/ The State Bank Governor’s decision on the establishment of the credit institution: 1 copy bearing the credit institution’s true-copy mark;

d/ The credit institution’s establishment and operation license: 1 copy bearing the credit institution’s true-copy mark;

e/ The enterprise registration certificate: 1 copy bearing the credit institution’s true-copy mark.

2. Registration order and procedures:

a/ Within 5 working days after receiving a complete dossier, the General Department of Customs shall notify in writing the credit institution of the receipt of the dossier and to-be-performed jobs.

b/ If the credit institution is qualified for participating in collection of state budget revenues, within 10 working days after issuing the notice to the credit institution, the General Department of Customs shall send a survey team to the credit institution to inspect the credit institution’s technological infrastructure and certify its information technology system’s satisfaction of requirements for connection and exchange of information with the customs e-payment gateway and assurance of safety and confidentiality.

c/ In case the survey team certifies in writing that the credit institution fully meets the conditions prescribed in Article 3 of this Circular, within 10 working days, the General Department of Customs shall notify the credit institution thereof for the latter to prepare technological infrastructure and software to serve the exchange of information via the customs e-payment gateway, so as to sign an agreement on coordination in collection of state budget revenues and provision of tax guarantee by electronic method under this Circular;

d/ In case the survey team concludes in writing that the credit institution has not yet fully met the conditions prescribed in Article 3 of this Circular, within 10 working days, the General Department of Customs shall issue a reply notifying the credit institution of its unqualification for participating in collection of state budget revenues and provision of tax guarantee by electronic methods under this Circular.

Article 5. Conditions for exchange of tax payment information by electronic methods

Customs offices, state treasury agencies and credit institutions may exchange tax payment information by electronic methods when the following conditions are fully met:

1. Centralized systems of the General Department of Customs, State Treasury and credit institutions are directly connected to the customs e-payment gateway.

2. Tax payment information in the form of e-massages exchanged between related parties must:

b/ Contain sufficient items as provided in the forms of state budget revenue collection documents promulgated together with this Circular and prescribed by current laws;

b/ Be signed with digital certificates with the application of security measures;

c/ Bear the same serial numbers and signs when being exchanged with customs offices or state treasury agencies and when being exchanged between state treasury agencies and customs offices, for cash deposit slips and lists made by credit institutions.

3. A digital certificate used to sign e-messages must:

a/ Be valid during the time period the two parties connect and exchange information via the customs e-payment gateway. Parties shall inform one another of the change in their digital certificates in writing.

b/ Be provided by public digital certification providers licensed by the Ministry of Information and Communications, in case of exchanging information between the General Department of Customs and credit institutions;

c/ Comply with the Ministry of Finance’s regulations, in case of exchanging information between the General Department of Customs and the State Treasury.

Chapter II

SPECIFIC PROVISIONS

Article 6. Places and forms of tax payment

1. Places of tax payment:

a/ Taxpayers shall pay taxes directly to the State Treasury or at credit institutions.

The order and procedures for tax payment at credit institutions are prescribed in Articles 7 and 8 of this Circular; the order and procedures for tax payment at the State Treasury are prescribed in Article 9 of this Circular;

b/ In case a taxpayer pays tax in cash but the State Treasury or credit institutions do not organize tax collection at the customs clearance place, the customs office with which the taxpayer has registered the customs declaration shall collect tax from the taxpayer and remit the collected amount into the State Treasury’s budget revenue account opened at a commercial bank under regulations.

At the time of customs declaration registration, if the taxpayer still owes taxes, late-payment interests, fines or other state budget revenues tax debts at other customs offices and wish to immediately pay such tax debts at the customs office that has carried out customs procedures, the taxpayer shall declare and pay its tax debts at the tax collection counter of the State Treasury or a credit institution or to the customs office that has carried out customs procedures (in case no State Treasury’s tax collection counter is available).

In case a Customs Branch collects tax for another Customs Branch, the tax-collecting Customs Branch shall fax the tax receipt to the Customs Branch with which the enterprise owes tax debts for the latter to issue a written request for tax collection and handle the collected amount under regulations.

The order and procedures for tax payment at customs offices comply with Article 10 of this Circular.

2. Modes of tax payment: Taxpayers may pay tax in bank transfer or in cash and may use a tax payment declaration and a state budget deposit slip to pay taxes for one or more than one customs declaration.

Article 7. Tax payment via credit institutions participating in collection of state budget revenues

1. In case a taxpayer pays tax directly to a credit institution participating in collection of budget revenues but not yet authorized by the State Treasury to collect state budget revenues:

a/ The taxpayer shall determine the payable tax amount for each tax and declare information on state budget revenues according to the tax payment declaration form No. 01/BKNT promulgated together with this Circular, submit the declaration to the credit institution and, on that basis, pay tax in cash or request the credit institution to deduct its account for tax payment;

b/ The credit institution shall check information declared by the taxpayer and compare such information with reference information in the customs e-payment gateway and proceed as follows:

b.1/ In case the information declared by the taxpayer is consistent with reference information in the customs e-payment gateway, the credit institution shall:

- Deduct money from the taxpayer’s account or collect money from the taxpayer and transfer such amount into the State Treasury’s state budget revenue account opened at a commercial bank;

- Immediately transmit information on state budget revenues in the proper format as agreed (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) to the customs office via the customs e-payment gateway.

b.2/ In case the information declared by the taxpayer is not consistent with reference information in the customs e-payment gateway:

- If the inconsistency lies in tax identification number, taxpayer’s name, tax amount or serial number of the declaration: The credit institution shall request the taxpayer to clarify, modify and supplement information before transferring money;

- If the inconsistency lies in state budget index information (economic code): The credit institution shall transfer money and relevant information for the customs office to promptly effect customs clearance for the taxpayer’s goods and then, coordinate with the customs office in checking and supplementing information as appropriate.

b.3/ When checking the information declared by the taxpayer, if no information is available in the customs e-payment gateway (the taxpayer deposits money before the system attains information on the taxpayer’s declaration), the credit institution shall, based on the information declared by the taxpayer on the state budget deposit slip and other reference information in the customs e-payment gateway’s database (in case no information is available on the customs e-payment gateway, to get other information from the Ministry of Finance’s data center):

- Deduct money from the taxpayer’ account or collect money from the taxpayer and transfer such amount into the State Treasury’s state budget revenue account opened at a commercial bank;

- Immediately transmit information on state budget revenues in the proper format as agreed (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) to the customs office via the customs e-payment gateway.

c/ After receiving information sent by the credit institution via the customs e-payment system, the customs office shall update information, account and settle the taxpayer’s tax debts and effect customs clearance for the taxpayer’s goods according to regulations;

d/ After receiving money transfer information transmitted by the credit institution, the State Treasury shall account such money amount into the customs office’s state budget revenue collection account or deposit account.

At the end of the day or the beginning of the subsequent working day, the State Treasury shall transmit information on accounting of state budget revenues to the Ministry of Finance’s data center and the customs e-payment gateway.

dd/ After receiving information on accounting of state budget revenues from the State Treasury, the customs office shall update information and account and settle state budget revenues according to regulations;

e/ In case the data transmission line between the credit institution and the customs e-payment gateway breaks down, the credit institution shall print out and affix the stamp “Paid” on the state budget deposit slip and send such slip to the customs office for the later to check information and effect customs clearance.

After the transmission line is recovered, the credit institution shall transmit all information with regard to the state budget deposit slip already issued to the taxpayer to the customs e-payment gateway according to regulations.

2. In case a taxpayer pays tax directly to a credit institution participating in collection of state budget revenues and authorized by the State Treasury to collect state budget revenues:

a/ The taxpayer shall determine the payable tax amount for each tax and declare information on state budget revenues according to the tax payment declaration form No. 01/BKNT promulgated together with this Circular, submit the declaration to the credit institution and, on that basis, pay tax in cash or request the credit institution to deduct its account for tax payment;

b/ The credit institution shall check information declared by the taxpayer and compare such information with reference information in the customs e-payment gateway and proceed as follows:

b.1/ In case the information declared by the taxpayer is consistent with reference information in the customs e-payment gateway, the credit institution shall:

- Deduct money from the taxpayer’s account or collect money from the taxpayer and transfer such amount into the State Treasury’s state budget revenue account opened at a commercial bank;

- Immediately transmit information on state budget revenues in the proper format as agreed (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) to the customs office via the customs e-payment gateway and transmit such information to the State Treasury.

b.2/ In case the information declared by the taxpayer is not consistent with reference information in the customs e-payment gateway:

- If the inconsistency lies in tax identification number, taxpayer’s name, tax amount or serial number of the declaration: The credit institution shall request the taxpayer to clarify, modify and supplement information before transferring money;

- If the inconsistency lies in state budget index information (economic code): The credit institution shall transfer money and relevant information for the customs office to promptly effect customs clearance for the taxpayer’s goods and then, coordinate with the customs office in checking and supplementing information as appropriate.

b.3/ When checking the information declared by the taxpayer, if no information is available in the customs e-payment gateway (the taxpayer deposits money before the system attains information on the taxpayer’s declaration), the credit institution shall, based on the information declared by the taxpayer on the state budget deposit slip and other reference information in the customs e-payment gateway’s database (in case no information is available on the customs e-payment gateway, to get other information from the Ministry of Finance’s data center):

- Deduct money from the taxpayer’ account or collect money from the taxpayer and transfer such amount into the State Treasury’s state budget revenue account opened at a commercial bank;

- Immediately transmit information on state budget revenues in the proper format as agreed (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) via the customs e-payment gateway to the customs office.

c/ After receiving information transmitted by the credit institution via the customs e-payment gateway, the customs office shall update information, account and settle the taxpayer’s tax debts and effect customs clearance for the taxpayer’s goods according to regulations;

d/ After receiving money transfer information transmitted by the credit institution, the State Treasury shall account such money amount into the customs office’s state budget revenue collection account or deposit account.

At the end of the day or the beginning of the subsequent working day, the State Treasury shall transmit information on accounting of state budget revenues to the Ministry of Finance’s data center and the customs e-payment gateway.

e/ After receiving information on accounting of state budget revenues from the State Treasury, the customs office shall update information and account and settle state budget revenues according to regulations;

f/ In case the data transmission line between the credit institution and the customs e-payment gateway breaks down, the credit institution shall print out and affix the stamp “Paid” on the state budget deposit slip and send such slip to the customs office for the later to check information and effect customs clearance.

After the transmission line is recovered, the credit institution shall transmit all information with regard to the state budget deposit slip already issued to the taxpayer to the customs e-payment gateway.

Article 8. Tax payment via credit institutions not yet participating in collection of state budget revenues

1. A taxpayer shall determine the payable tax amount for each tax, fully declare information on state budget revenues in the state budget deposit slip according to form No. C1-09/NS promulgated issued together with this Circular (in case of paying taxes in Vietnam dong) or the slip on deposit of foreign currency into the state budget according to form No. C1-10/NS promulgated together with this Circular (in case of paying taxes in a foreign currency) and send such slip to a credit institution not yet participating in collection of state budget revenues so as pay tax in cash or request the credit institution to deduct its account for tax payment.

2. The credit institution shall transfer money into the State Treasury’s state budget revenue account opened at a commercial bank based on information declared by the taxpayer.

3. Right after receiving money transfer information from the credit institution not yet participating in collection of state budget revenues, a credit institution authorized by the State Treasury to collect state budget revenues shall:

a/ Check information declared by the taxpayer and compare such information with reference information in the customs e-payment gateway and proceed as follows:  

a.1/ If the information declared by the taxpayer is consistent with reference information in the customs e-payment gateway, the credit institution participating in collection of state budget revenues shall:

- Immediately transfer money into the State Treasury’s state budget revenue account opened at a commercial bank and, at the same time;

- Immediately transmit information on state budget revenue collection in the agreed format (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) to the customs office via the customs e-payment gateway and transmit such information to the State Treasury.

a.2/ In case the information declared by the taxpayer is not consistent with reference information in the customs e-payment gateway (the inconsistency lies in the economic code): The credit institution participating in collection of state budget revenues shall transfer money and relevant information for the customs office to promptly effect customs clearance for the taxpayer’s goods and then, coordinate with the customs office in checking and supplementing information as appropriate;

a.3/ When checking the information declared by the taxpayer, if no information is available in the customs e-payment gateway (the taxpayer deposits money before the system attains information on the taxpayer’s declaration), the credit institution participating in collection of state budget revenues shall, based on the information declared by the taxpayer on the state budget deposit slip and other reference information in the customs e-payment gateway’s database (in case no information is available on the customs e-payment gateway, to get other information from the Ministry of Finance’s data center):

- Immediately transfer money into the State Treasury’s state budget revenue account opened at a commercial bank;

- Immediately transmit information on state budget revenues in the proper format as agreed (a message transmitted to the customs e-payment gateway for each declaration is equivalent to a state budget deposit slip) via the customs e-payment gateway to the customs office.

b/ After receiving information from the credit institution participating in collection of state budget revenues, the customs office shall update information, account and settle the taxpayer’s tax amount and effect customs clearance for the taxpayer’s goods according to regulations;

c/ After receiving money transfer information from the credit institution participating in collection of state budget revenues, the State Treasury shall account such money amount into the customs office’s state budget revenue collection account or deposit account.

At the end of the day or the beginning of the subsequent working day, the State Treasury shall transmit information on accounting of state budget revenues to the Ministry of Finance’s data center and the customs e-payment gateway.

d/ After receiving information on accounting of state budget revenues from the State Treasury, the customs office shall update information and account and settle state budget revenues according to regulations.

Article 9. Tax payment at the State Treasury

1. A taxpayer shall determine the payable tax amount for each tax and declare information on state budget revenues in the tax payment declaration according to form No. 01/BKNT promulgated together with this Circular and submit such declaration to the State Treasury so as to pay tax in cash or request the State Treasury at which the taxpayer opens its account to deduct and transfer tax payment.

2. The State Treasury shall check information declared by the taxpayer and compare such information with reference information in the customs e-payment gateway and proceed as follows:

a/ If the information declared by the taxpayer is consistent with reference information in the customs e-payment gateway, the State Treasury shall:

- Deduct the taxpayer’s account for tax payment or collect money from the taxpayer and transfer such amount into the state budget revenue account opened at the State Treasury;

- Account such amount into the customs office’s state budget revenue account or deposit account;

- Transmit information on state budget revenues for each declaration to the customs office via the customs e-payment gateway once every 15 minutes;

At the end of the day or the beginning of the subsequent working day, the State Treasury shall transmit information on accounting of state budget revenues via the Ministry of Finance’s data center and the customs e-payment gateway for the customs office to check such information against documents transmitted in the day.

b/ In case the information declared by the taxpayer in the tax payment declaration is not consistent in terms of tax identification number, taxpayer’s name, tax amount or the declaration’s serial number, before transferring money, the State Treasury shall request the taxpayer to modify and supplement information as appropriate.

In case the information on the state budget index (economic codes) in the tax payment declaration is not consistent: The State Treasury shall transfer money and relevant information to the customs office for the latter to promptly effect customs clearance for the taxpayers’ goods, and then coordinate with the customs office in examining and supplementing information according to regulations;

c/ When checking the information declared by the taxpayer, if no information is available in the customs e-payment gateway (the taxpayer deposits money before the system attains information on the taxpayer’ declaration), the State Treasury shall, based on the information declared by the taxpayer in the state budget deposit slip and other reference information in the customs e-payment gateway’s database (in case no information is available in the customs e-payment gateway, to get other information from the Ministry of Finance’s data center):

- Deduct the taxpayer’s account or collect money from the taxpayer and immediately transfer such amount into the State Treasury’s state budget revenue account opened at a commercial bank, and at the same time;

- Immediately transmit information on state budget revenues for each customs declaration to the customs office via the customs e-payment gateway.

3. After receiving information on accounting of state budget revenues from the State Treasury, the customs office shall update, account and settle the collected amount and effect customs clearance for the taxpayer’s goods according to regulations.

4. In case the data transmission line between the State Treasury and the customs e-payment gateway breaks down, the State Treasury shall print out and affix the “Paid” stamp on the state budget deposit slip and send such slip to the customs office for the latter to check information and effect customs clearance.

After the transmission line is recovered, the State Treasury shall immediately transmit all information on state budget revenues with regard to the state budget deposit slip already issued to the taxpayer to the customs e-payment gateway.

Article 10. Tax payment in cash directly at customs offices and time limit for transfer of money from customs offices’ deposit accounts into the state budget

1. Tax payment in cash at customs offices:

a/ A taxpayer shall determine the payable amount for each tax and make declaration according to form No. 01/BKNT promulgated together with this Circular and send such declaration to the customs office where the taxpayer opens the customs declaration so as to deposit money;

b/ The customs office where the customs declaration is opened shall use receipts not reprinted with nominal value to collect money from the taxpayer, account and settle the tax debt and collected tax amount and effect customs clearance according to regulations.

The order for entering information and procedures for collecting money and processing sheets of the cash deposit slip comply with current regulations of the Ministry of Finance.

c/ At the end of the day or at the beginning of the subsequent working day, an officer of the customs office shall come to the State Treasury or a credit institution authorized by the State Treasury to collect state budget revenues to deposit collected amounts;

d/ For administrative violation fines which must be deposited into a custody account before being deposited into the state budget, the customs office shall make a list of receipts and state budget deposit slips, clearly indicating the deposit into the custody account. The State Treasury or credit institutions shall carry out procedures for collecting money and account the collected amount into the custody account according to current regulations;

dd/ For a geographical area with particularly difficult conditions, within 3 working days after collecting tax money from a taxpayer, the customs office shall transfer the collected tax amount into its deposit account opened at the State Treasury, if the tax is paid in cash for raw materials and supplies imported for export production and goods temporarily imported for re-export or temporarily exported for re-import, or deposit the collected tax amount into the state budget in other cases.

2. Time limit for transfer of money from the customs office’s deposit account into the state budget:

Every month, after closing the accounting book, the customs office shall issue a decision to transfer the tax amount deposited into its deposit account at the State Treasury into the state budget, if past 90 days from the date of tax payment the taxpayer still fails to submit the liquidation dossier.

Article 11. Comparison of figures between a customs office and a credit institution participating in collection of state budget revenues and handling of errors

1. To-be-compared contents:

a/ Details and items of each state budget deposit slip;

b/ Total number of state budget deposit slips and total amount according to state budget index: To compare them based on figures of the customs office and local State Treasury.

c/ The list of compared information shall be made according to form No. 02/BKDC-TCTD promulgated together with this Circular.

2. Scope of comparison: All information with regard to state budget deposit slips arisen between 16:30 hour of the preceding working day and 16:30 hour of the day of comparison, based on the customs e-payment gateway’s clock.

3. Time for conducting comparison:

a/ Online comparison: The customs office shall examine and compare information with regard to a state budget deposit slip right after receiving such information from the credit institution at the customs e-payment gateway. The to-be-compared content covers all details of the state budget deposit slip;

b/ Daily comparison: To be conducted at 17:00 hour every day. The to-be-compared content complies with Clause 1 of this Article.

c/ Monthly comparison: To summarize daily comparison results of a month at the 5^th of the subsequent month.

d/ Annual comparison:  To summarize comparison results of 12 months of a year at January 10 of the subsequent year.

In case a day scheduled for monthly or annual comparison falls on a weekend or holiday, the comparison shall be conducted at the subsequent working day;

Daily, monthly and annual comparison results shall be used by the two parties to promptly detect and handle errors and to compare figures with the State Treasury.

4. Method of comparison: The two parties shall compare and exchange information by the electronic method via the customs e-payment gateway.

5. Handling of information comparison results:

The credit institution’s, customs office’s and local State Treasury’s information of each transaction as well as information on the total number of transactions and total  money amount detailed based on each tax account (account especially used for tax collection or temporary account) and state budget index must match one another.

a/ In case information matches one another, the customs office shall certify such to the credit institution participating in collection of state budget revenues via the customs e-payment gateway;

b/ In case information does not match one another, the two parties shall review and coordinate with each another to find out reasons and process figures until they match;

c/ Modification of information: In case a taxpayer detects an error, it shall notify such error to the customs office and State Treasury for modification according to current regulations;

d/ In case the customs office has received information on state budget deposit slips from the credit institution participating in collection of state budget revenues but it still receives no information on such slips from the State Treasury in 1 working day later:

- The customs office shall send to the credit institution a list of cash deposit slips and tax payment declarations for which it receives no information from the State Treasury via the customs e-payment gateway;

- The credit institution shall identify reason for the fact that it has transmitted information on collection of state budget revenues to the State Treasury but the customs e-payment gateway has not yet attained such information or for its failure to transmit such information to the State Treasury, and explain such reason to the customs office, then deposit tax amounts and interests on the late-deposited amounts according to law, and remedy consequences of its violation;

- If the credit institution violates the regulation on the money transfer time, it shall be suspended from participating in collection of state budget revenues.     

Article 12. Comparison of figures between a customs office and the State Treasury concerned and handling of errors

1. To-be-compared contents:

a/ Details and items of each state budget deposit slip;

b/ Total number of state budget deposit slips and total amount according to state budget index: To compare them based on figures of the customs office and local State Treasury.

2. Time for conducting comparison:

Every day, after receiving the list of state budget deposit documents (form No. 04/BK-CTNNS promulgated together with the Minister of Finance’s Circular No. 32/2014/TT-BTC of March 11, 2014) from the State Treasury, the customs office shall compare such list against information on state budget revenues received in the day from credit institutions and the State Treasury.

If detecting an error, within 7 working days:

- The customs office shall send to the State Treasury a list of state budget deposit slip for which it receives no information from the State Treasury via the customs e-payment gateway.

- The State Treasury shall identify the reason and coordinate with the customs office and credit institutions participating in collection of state budget revenues in handling the error.

Chapter III

ORGANIZATION OF IMPLEMENTATION

Article 13. Effect

1. This Circular takes effect on October 1, 2014.

The provisions of this Circular replace the provisions on places and forms of tax payment, tax declaration and payment, money transfer, information transmission, figure comparison and handling of errors in figure comparison with regard to imported and exported goods in the Ministry of Finance’s Circular No. 128/2008/TT-BTC of December 24, 2008, guiding the collection and management of state budget revenues via the State Treasury, Article 16 of the Ministry of Finance’s Circular No. 85/2011/TT-BTC of June 17, 2011, guiding the process of coordinating among the State Treasury, the General Department of Taxation, the General Department of Customs and commercial banks in collection of state budget revenues, and Article 22 of the Ministry of Finance’s Circular No. 128/2013/TT-BTC of September 10, 2013, providing customs procedures; customs inspection and supervision; import duty, export duty and tax administration for imported and exported goods.

2. In case relevant documents mentioned in this Circular are amended, supplemented or replaced, the new ones shall apply.

Article 14. Organization of implementation

1. The General Director of Customs shall, based on the practical situation and capacity of technical infrastructure, provide standard formats of information on state budget revenues and tax guarantee exchanged with credit institutions and sign agreements on coordination in collection of state budget revenues and provision of tax guarantee by electronic method for imported and exported goods with credit institutions.

2. Any problems arising in the course of implementation of this Circular should be reported by customs offices, state treasury agencies, credit institutions, other agencies and organizations and individuals to the Ministry of Finance (the General Department of Customs) for guidance and settlement.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN