Circular No. 85/2011/TT-BTC dated June 17, 2011 of the Ministry of Finance guiding the process of organization and coordination in collection of state budget between the state treasury – the general department of taxation – the general department of customs and commercial banks

CIRCULAR

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

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

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

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

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

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

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

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

Part 1.

GENERAL PROVISIONS

Article 1. Purpose, scope and subjects of application

1. Purpose

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

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

2.Scope andsubjects of application:

-Scope of applicationinclude:the state budget revenues(taxes,feesandotheramounts payable into theState Budget);fines foradministrative violationsin accordance with theOrdinance on Handlingof AdministrativeViolations.

-Subjects of application:State Treasury;the tax offices,customs authorities,commercialbanksand other organizationsand individualspaying taxes,feesandotheramounts payableinto thestate budget orfinesfor administrative violations.

Article 2. Definition ofterms:

1. Tax collection and paymentinformation systemis thestate budgetcollectionsystemunderProjectof the Ministry of Finance onmodernization of the state budget collection.

2. Centraldatasharing centeris where data from systems ofTax, StateTreasury, Customs,and Financeis sumarized,transmitted and received.

3. OperationalSystemisa system of informatic applications to directly servetheprofessional on managementof the systemsofthe State Treasury,Tax, Customsand Bank.

4. Intermediate Databaseis where to sumarize transmitted and received data of Tax, State Treasury, Customs,and Financeagencies, Banksbefore updating intotheoperational systemsof each agencyor after outputting data from operational systemsto transmittotherelevant agencies.

5. TCSis briefnameof the Collection Application Programunder the project oftheMinistry of Finance on modernizationofState Budget collection at collection pointsofthe State Treasury.

6."Cutofftime"isthetime of suspension oftransmission and receipt ofpayment documentsduring the dayinorder tocollate dataof thedaybetweenthe State Treasuryand commercial banks.The “cutofftime"is set at15h30every working day.

7. The shared lists databaseis where to sumarizesharedlistsas prescribed in"Regulations onsharedelectronic listsystemin the financial sector" issued under theJanuary 06, 2010Decision No.35/QD-BTCof the Ministerof Financeand theJune02, 2008DecisionNo.33/QD-BTCof the Ministerof Financeon issuing ofState BudgetIndexSystem.

8. ElectronicInformationPortof the GeneralDepartment of Customsto be builtto connect,to share andprovide electronic informationanddataofstate budget collection ofstate budgetpayers under themanagementofthe GeneralDepartment of Customswith commercial banks.

9. ElectronicInformationPortof the GeneralDepartment ofTaxationisbuiltto connect,share andprovide electronic informationanddataofstate budget collection ofstate budgetpayers under themanagementofthe GeneralDepartment of Taxationtothecommercial banks.

Article 3.Implementation principles:

1. The State Treasury,tax offices, customs authoritiesandcommercial bankscoordinatein collectingstate budget inthelocals where theproject on modernization of state budget collection has been deployedandshall comply with theprinciples ofconnecting andexchanging electronic informationanddatabetweenthe agencies, units regarding tothe collecting amount, the collected amountfor state budgetof the state budget payers, specifying:

1.1.Forstate budget revenuesin cash, the State Treasuryshall authorize branches of commercial banks toperform, ensuring compliancewith the provisionsin the December24, 2008Circular No.128/2008/TT-BTCof the Ministry of Finance guidingthecollection and managementof state budget revenuesthrough the State Treasury(Circular No.128/2008/TT-BTC)and the guidance inthis Circular.

1.2.Where the State Treasuryhasnotyetauthorized to collectstatebudget in cash, the State Treasury, tax offices,custom authoritiesand commercial banksstillcoordinatein colleting state budget revenues inthe principle ofconnecting and exchangingelectronic information and dataregarding tostate budgetcollection by transfer.

1.3.Where the State Treasuryauthorized to collectstatebudget 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) Thestate budget revenueaccounts 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 onstate budget revenueaccount 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 thestate budget revenueaccount 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 onstate budget revenueaccount 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 openstate budget revenueaccounts 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 openstate budget revenueaccount 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 anstate budget revenueaccount 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 usedin thestate budget collectionare documents formulated bythe Ministry of Finance.The formation, controlling, circulation,recoveringand archivingdocumentsshallcomply withcurrent regulationsof 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 officeswithcommercial banks:to be carried outthroughtheelectronicinformationportofthe General Department of Taxation,ensuring informationand datashared betweentheGeneral Department ofTaxationand the commercial banksonthestate budget payable amountstobe full, timelyandaccuracy, making favorable conditons forcommercial banks in thestate budget revenue colletion.

6.4.Betweencustoms authoritieswithcommercial banks:To becarried outthroughtheelectronicinformationportofthe General Department ofCustoms,ensuring informationand datasharebetweencommercialbanksand the GeneralDepartment of Customsmust synchronize withthedataofcollectedamount of statebudgetrevenue which isaccounted intothe State Treasury’saccountopening at thecommercial bankbranches; informationofthecollectedstate budgetamountfromcommercial bankstransferred tothe customs authorities shall beonly forthecustomsclearance of import-exported goods.Informationfor accountingthe collected amount ofstate budgetintothe operationalsystemofcustoms authoritiesis 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 holidaysprescribed by law) shall be accounted by commercial bank branches into the State Treasury’s account on the following working day.

b)On thelast working day ofmonth(exceptforthe last workingdayof the year):state budget collection amountsarisingbefore the"cutofftime"must be fully and promptly recorded and accounted by the commercial bank branches into the State Treasury’s account within such workingday;state budget revenuesarisingafter the"cutofftime"must be recorded and accounted by the commercial bank branches into the State Treasury’s accountand senddocuments of collection notice to the State Treasuryonthe first workingdayof the following monthto ensurethe matching of accountbalancebetweenthe State Treasuryandthecommercialbankbrancheswhere theaccount 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 andcollationdata 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.Tofully and promptlytransmit/send information onthecollected amount ofstate budgettotax offices,customs authoritiesin accordancewith Article 13of this Circular. To print thedocumentslist ofbudget payment (FormNo.04/BK-CTNNSissuedattached to thisCircular)andsentto tax offices, customs authoritiess as basis for accounting;wherethe State Treasuryand tax offices,customs authoritieshave deployedtheprogramofauthenticationof electronic signatures, the State Treasury shalltransfer data into thedocumentslist ofbudget paymentforthe tax offices,customs authorities to print out thedocumentslist ofbudget payment from the program.

2.6.To organize the administration ofdatabaseand information sharingapplications of the agencies.To controlthedatatransmission and reception;todetect andcoordinate totimelyhandledata transmissionandreception errors.Administer the TCSsystem to take part in the state budgetcollectionorganization and coordination with commercial banks.

2.7.To coordinate withthestate budget payers, commercialbanks, tax officesandcustoms authorities indata collation, to ensurethe matching oftheamount must collect, the amount be collectedof state budget; andthe same time, handling problems anderrorsarising in relationto state budget collection and paymentamounts.

2.8.To coordinate withtax offices, customs authoritiesandcommercialbanksto buildsolutions,to connectand sharedatabasesandconcentratedinformationin order to supportthe coordination in state budge collection.

2.9.To assume the prime responsibility for and coordinationwith the GeneralDepartment of Taxation,General Department of Customsand commercial banksinorganizingpropaganda, disseminating and guiding forthestate budget payers to make payment of state budget under thenew process.

2.10.In case regulations oncollectioncoordinationspecified inthis Circular be violated by commercial banks, the State Treasury, in addition to handle accordance withcurrent laws,shall serve the right to applyforms ofadditional treatment with commercial bank branches violating theregulations onstate budget collection coordination, including:

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

b) To close thecurrentlyopenedaccountsof 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 correctlyandfullyinput informationonthestate budgetcollection documentsin orderto transmit informationtothe State Treasury andcollectionagency.

4.5.To transferpaymentsandtoaccount full, accurateand timelystate budget revenues into the State Treasury’saccountopened at acommercial bankbranchinaccordance withPoint 8.2, Clause8, Article3 of this Circular.

In the case of incomplete and latetransfer and account of collected amountsofstate budget, the commercialbanksmust render to the State Treasury all state budget revenuesand incurred interest(ifany) accordingto current regulations; andat the same time, such commercialbanksshall besanctioned forviolations ofregulations onthe paymentpolicyas prescribedin the Decision No.226/2002/QD-NHNNof March26, 2002of the Governor ofthe State Bankon the issuance ofregulations of payment policy throughan organization providingpayment services.

4.6.To coordinate with the State Treasuryto transmit/ receivefully andtimelyinformationand documents of state budgetpayment ofthestate budgetpayersthrough thecommercial banks in accordance with regulations.

4.7.To print out, manage and archivedocumentsof state budget collection under regulationsof the State.

4.8.To coordinate with the State Treasury, the GeneralDepartment of TaxationandGeneral Department of Customstoreceivethe shared listdatain accordance with regulations of theMinistry of Finance; to coordinate withthe State Treasury, the GeneralDepartment of TaxationandGeneral Department ofCustoms to built solutionand to connect and shareconcentrated inforrmationdatabaseused for organization of state budget collection coordination.

4.9.To strictly and fully complywithregulations on management, use and keep confidential informationof thestate budget payers supporting thecoordination instate budget collection as prescribed by the Ministry ofFinance.

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

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

Part 2

SPECIFIED PROVISIONS

Chapter 1

PROCESS OF STATE BUDGET COLLECTION THROUGH COMMERCIAL BANKS

Article 5. Collection through the tax declaration list

1. At commercial bank branches:

1.1. Atcommercial bank branches wherethe State Treasury openaccounts(deposit accountorstate budgetcollection account):

a)Regarding tothe State budget revenue amounts(by transferor in cash)arisingdirectlyatcommercial bankbranch:

- Based onthetax declaration list (FormNo.01/BKNTissued attached tothis Circular) submited by thestate budget payer,state budget collectorof the commercial bankbranches shall enter the state budget collecting programdevelopedbycommercial banks(hereinafteris briefly mentioned asTCS-NHTM) and input fullinformationon thetax declaration listinto the programTCS-NHTMto look upand checkinformation of thestate budgetpayerandmake procedure of the collection ofcashfrom thestate budget payer or transfer fromaccount ofthestate budget payer to account of the State Treasuryopened at acommercial bankbranch;and then, print out02sheets of the state budget payment paper(FormNo.C1-02/NSfor paymentin VND,Form No.C1-03/NSfor payment inforeign currency, issued attached tothis Circular),signand seal ontheeach sheet, keep 01sheet atcommercial bank branchasaccounting documentsand render 01 sheet tothestate 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 out02sheets of list of state budget payment paper (Form No. C1-06/NS issued attached to this Circular): transfer01sheet to the State Treasury asaccounting document andkeep01 sheet atcommercial bank branchas 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 incashfrom thestate budget payer or transfer fromaccount ofthestate budget payer to account of the State Treasuryopened at acommercial bankbranch;and then, to print out02sheets of paper of state budget payment,signand seal ontheeach sheet and continue tohandle 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 endof everyday, the State Treasury shall transmitdata of the collected amount ofstate budget intotax collecting and payingdatabasesystems;at the same time, print out02sheetsof the declaration list of state budget payment receipts (Form04/BK-CTNNSissued attached to this Circular)andtransfer01 sheet of the declaration listto the tax agencymanaging directly thestate budgetpayerortothe customs authoritiesissuingcustoms declarationsandkept 01 sheet at the State Treasuryas a basis formonitoringand collation.

Where program of digital signatureauthentication was to be implemented between the State Treasury,tax offices,and customs authorities,the State Treasury shall print outonly01sheetof the declaration listof state budget payment receipts for archive;the tax offices,customs authorities shall print out for themselves a sheet of declaration listof state budget payment receiptsfrom thedatabaseoftaxcollection payment transferred to bythe 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.

-Thestate budgetpayers areonly entitled to usebank cardsto makepayment ofstate budgetaccording tothe tax identity number which has beendetermined under eachIDnumberofthecardholders to ensurethe confidentialityofState budget payer.Where thestate budgetpayeruse bank card topayfor otherortheID numberdoes not matchwithtax identity number,thenthestate budgetremitter shall havetoenter information of the amount(detailsforeach paying item)on thescreentheATM(forthe confidentialityofinformation of thestate budget payer,ATMscreenshall not displaythe informationon the payment amountsofsuch 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 andservices of state budget payment through Internet:

1.Thecommercialbanks participated in the coordination ofstate budget collection is to activelycoordinate with the GeneralDepartment of Taxation, theGeneral Department of Customsandthe State Treasury inpropaganda, disseminationand encouragingofstate budgetpayers who havingaccountsat ofcommercial bankbranches to register anduseservices ofstate budget collection authorization payments without waiting for approval orservices of state budget payment through Internet,ensuringthe following principles:

- Thestate budgetpayer havingaccountat the commercial bank branchvoluntarily registerwithcommercial banksto use services of collection authorization without waiting for approval or services ofstate budget payment through Internet; and at the same time, grantcommercial bankbranchtoautomaticallydeductaccountof thestate budgetpayerfor state budgetpaymentupon maturity(regarding toservice of collection authorization withoutwaiting forapproval).

-Havingapplication softwareonstate budgetcollectionthrough Internetandthenecessary technical solutionsto ensurethe completeness, timeliness, accuracy, safety andconfidencialityduring the wholeprocessofpayment via Internet for state budget revenues; atsame time,security, to ensure ofinformation anddata confidentialityof thestate 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 finesfor administrative violationsbyreceipts:

1. The State Treasurycoordinates withthecommercialbank branchesparticipating incoordination ofstate budget collection toauthorize to collectfines foradministrativeviolations byreceiptsfor the purpose tostrengthening thereformof administrative proceduresandfacilitatefine-payersensuring the followingprinciples:

- To conect and communicateelectronic dataand informationamong the State Treasury(theauthorizing place)andcommercial bankbranches(the authorized place) oncollection of state budget(includingcollection ofstate budget revenuesand collection of finesfor administrative violations).

-To regularly organize collation of full, timely, accurateinformationand data of thecollection of finesfor administrative violations, ensuring thematchingbetweenthe agency issuingthe fine decisions,financial institutions, the State Treasury(theauthorizing place)andcommercial bankbranches(the authorized place) through the declarationListof receipts(Form No.02/BK-BLTissued attached to this Circular–regarding tocase of using finereceiptsmade manually)ora declaration listof finescollection(Form No.02/BKTPissued attached to this Circular–regarding tocase of using finereceiptsprinted outfromtheTCS-NHTM program).

2. The authorization forcommercial bankon collection offinesfor administrative violationsbyreceipts shallcomply withthe following methods:

- Usingof receipts offinesmade manually:the State Treasury sign acontract of authorizationfor collection of fines and hand tocommercial banks(the authorized place)receipts of fine(receipts with blankdenominations,to be manually written)forthe collection offines from fine-payers.

- Usingof receiptsoffine collectionprinted out fromthe TCS-NHTM program:the State Treasury sign acontract of authorizationfor fine collectionand allowcommercialbankbranch (the authorized place)to print outreceipt offine collectionfrom the TCS-NHTMprogram to collectmoney fromfine-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 usingreceipts offinesmademanuallyor 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) Principlesfor collation:

-Theincured amount,balance onaccountof the State Treasury(provincial, district level)incommercial bankbranchmust matchwith data ofthecorresponding accountinthe State Treasury.

- The datacollatedduring the dayamongthecommercial bankbranchandofthe State Treasuryunitsmust be correctedand matched indetails of eachtransaction.Wherethere aretransactions of state budgetpayment(includingincash,bybank transfer,viaInternetbanking,...) arisingafter the"cutofftime"between the State Treasury(provincial, district level)andcommercial bankbranch where opening accounts, thencommercial bankbranchwhere the State Treasuryopenaccountshall be responsible to make collation with the State Treasuryonthe following workingday.

- 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 collationofbalanceof depositaccount of the State Treasuryat commercial bank branchesshall comply withcurrent regulations.The balance in theaccountof the State Treasury(provincial, district level) atthe end ofmonth andyear,afterbeingcollated, shall be confirmed,signed and sealedby thecommercial bankbranchwhereopening accountand by the State Treasuryto ensurethefulllegality of thedocuments.

1.2.Among the State Treasuryand commercialbankswhere the State Treasury do not open account: the State Treasury shallnot makereconciliation of thecollected amount of statebudgetwith commercial banks where the State Treasuryopens no account.The payment,transfer and collation fromcommercial banksserving state budger payers tothe State Treasuryshall comply withprovisionsin the Decision No. 226/2002/QD-NHNNof March 26, 2002of theGovernor ofState Bankof Vietnampromulgatingthe Regulationon payment activitiesthrough organizationsprovidingpayment services. The State Treasuryand tax offices,customs authoritiesshall controlthe statebudget revenues atcommercial bankswhere the State Treasury open no account through the way that the State Treasuryreceiveinformationon collected amountfromsuch banktransfer to a commercial bank where the State Treasury openaccountin order totransferto the tax office, customs authorities fortaxdebt deductionanddirect collation with thestate budget payer.Wherecommercialbank servingstate budget payersis detected notto maketransferthe tax in according to regulation, then such commercial bank shall besubjected to administrative sanctionsas stipulatedin the DecisionNo.226/2002/QD-NHNNof theState Bank ofVietnam.In addition,the tax office, Customs authorities and the State Treasury shallsuspend thecoordination instate budget revenues collectionwith commercial banks if commercial banks commit the violation for the 2^ndtime.

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 Treasuryand tax offices,customs authorities:

The collation of data of collected state budgetrevenuesamong the State Treasurywith the tax offices,customs authoritiesshall comply withthe provisionsin the Decision No.1027/QD-BTC.

Article 10.Errors anderrorhandling:

1.The handling oferrors in thestate budgetcollectionshall be implemented in accordance with regulations of theMinistry of Financeand based on databaseofinvolving parties.

2.TheState budget revenues throughcommercial bankbranchesmissing of/incorrect inelementsnecessaryfor accountingofstate budget revenuesshall beaccounted bythe State Treasuryagencies(provincial, district level)into temporarily-collecting accountsopeneddetailedlyforeach collecting agency;at the same time, the State Treasuryagencies(provincial, district level)transmit fulldataofcollectedamount ofstate budgetbeingaccounted into such temporary collection accountstogetherwithdata of other collected amount ofstate budgetto tax offices/orthe customs authoritiesas stipulatedin the Decision No.1027/QD-BTC.

The tax offices,customs authoritiesshallcoordinate with the State Treasurytopromptly handlethereceiptsof statebudget collection whichcontainingerrors, ensuringthe processingmustbe performedonthe following workingday.Where the State Treasuryandtax offices, Customs authoritieshave notdefinedaccurate,complete information,thenthe State Treasuryshallsend a writtendocument to commercialbank branchfor the purpose oftesting, collatingandsupplementing ofinformationfor accountingstate budget revenuesaccordingregulations.

3.Whereincorrectly entering of data is discoveredafter thecommercialbank 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 newpaper of state budget payment under the correctdata. Commercialbank branch isresponsible for managingand archivingall sheets of paper of state budget payment (includingsheets ofpaper of state budget payment being destroyedin theTCS-NHTM program), ensuring theconsistency betweenpaper documentswithelectronic documentsin theTCS-NHTMprogram.

4.Whentransmittingdata of collected amount ofstate budgetto the State Treasury, commercialbank branches shalltransmitall electronicdataof sheets of payment paper (includingdata of sheets of incorrectpayment paper being destroyedin theprogram)andelectronic dataof sheets of collectionreceiptsoffinesfor administrative violations(regarding to the using ofreceiptsoffines printed outfrom the TCS-NHTMprogram)together with thelist of documents, in which list out in detailcorrect and distroyeddocuments (detailof correct documents being replaced for destroyed documents), ensuringmatching withelectronicdatatransferredtothe State Treasury

5.Whereothererrorsarediscoveredafter thecommercialbank branch have accounted intothe State Treasury’saccount, the involvingagenciesand unitsshallcoordinate to handle the matter according to the principles for errors handlingin collection of thestate budgetprescribedby the Ministry of Finance.

Chapter 2

PROCESS OF INFORMATION SHARING

Article 11.The process ofexchangingthe sharedlistand list ofstate budget payers:

The process ofexchangingtheshared list and listofstate budgetpayersshall comply withthe provisionsin the Decision No.1027/QD-BTC.Commercial banksreceivethesharedlist and list ofthestate budgetpayersfromelectronicinformationportof the GeneralDepartment of Taxation/orthe GeneralDepartment of Customs.

Article 12.Exchangeprocessof amountsmust collect ofstatebudget:

1.The tax offices,customs authorities:

1.1.The tax offices, customsauthorities to sumarizeand transfer dataof amountmust collectofthestate budget (taxperiod, amount,the state budget indexof eachstate budget payer; list ofcustoms declarations) tothe centralsharingcenterin accordancewith theDecision No.1027/QD-BTC.

1.2.General Department of TaxationandGeneral Department of Customsupdate ofinformation onamounts must collect ofthestate budget throughtheirelectronicinformationportsin ordertotransferto commercial bankscooperating in state budget collection.

2.Commercial banks:

Commercial banksreceivedata oftheamount must collect ofstate budgettransmitted to by the GeneralDepartment of Taxation/ortheGeneral Department of Customsandtransmit intooperational systemofeach 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 (throughelectronicinformationportof 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 betransmittedto 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 shallsummarizeand 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 anddata receivedfromcommercial banks:

a)Upon receivingthe information on collected amount of state budget transmitted throughtheElectronicinformationport,the General Department ofCustoms shalltransmitimmediatelyto thecentralizeddatabasecenter of the GeneralDepartment of Customs.

b) Basedonthedata of collected amount of state budget at Electronicinformationport of the GeneralDepartment of Customs,theDepartment/sub-Departmentof Customs shalluse such data as a basis forcustomsclearance ofexport-importedgoodsfor thestate budgetpayeraccording to theregulations.

3.2.For datareceived from the State Treasury:

a)Upon receivingofdata ofcollected tax from the centraldatasharing Center,the General Department of Customs shall transfer such data intoitsoperational systems,detailed byeach customs declaration.

b)Departmentandsub-DepartmentofCustoms exploit data at theGeneral Department of Customs, sortand update intooperational systems, periodically,makecollationwith data ofcollectedamount ofState budget as prescribed.

4.Tax offices:

4.1.The General Department of Taxationshallreceivedata ofcollected amount ofthestate budgetintooperational systemsat theGeneral Department of Taxation.

4.2.Departmentof Taxationshallreceivethedata ofcollected amountfromthe centraldatasharingcenterintooperational systemsat theDepartment of Taxation;at the same time, separateand send collection databyeachsub-Departmentof Taxation. Sub-Departmentof Taxationreceivethedata ofcollected amountof state budget to the operational system at Sub-Departmentof Taxation.Department / sub- DepartmentTaxation, periodically,make collation of data of state budget collection in accordance withregulations.

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

1.Operationofsystem:

1.1.Each unit(state treasury, tax offices, customs authorities, commercialbanks)have to appointan IT officialin charge of maintainingthe operation of information sharingsystems, providingphone numbers,contact e-mailfortheotherunits

1.2.Professional staffofeach unit shall transmitandreceive datain accordance withthis Circular.

2.Monitoring:Administrationofficialsof each unitmustcheckthe system every day to ensure noincidentsof stagnatedsharing data.

1.3.To support, fix errors: central-level officials shall be responsible for supportingprovincial-level unitswhenprovincial-level officials unable to fixthe problem.Provincial-level officials support district-levelstaffs if district-levelstaffs unable to fixthe problem.

Article 15.Process ofcoordinatingthe implementation ofcoercive methods fortaxliabilities:

1.At the tax offices and customs authorities:

1.1.The collection ofinformation ontaxowers betweenthe tax offices, customs authorities andcommercialbanksshall comply with theprovisions oftheJoint CircularNo.102/2010/TTLT-BTC-NHNNof July14, 2010of the Ministry ofFinance andthe State Bankguiding thesharingand providingofinformationbetweentax administrationagenciesandcredit institutions.

1.2.Whentheproceduresforenforcementof tax collection is need to be applied to taxpayers in accordance withregulations, tax offices, customs authorities shall makeand sendtocommercialbankbranch where taxpayers open their account the taxenforcementdecision,order of the state budgetcollection, requestingsuch commercialbankbranch to draw fromaccount of the taxpayerstopaythe state budget accordingto stipulated regime.

2. At commercialbank branch:

2.1.Upon receiving arequest ofinformation supply,commercial bankbranchwhere thetaxower openaccount shallprovide fullinformationasrequired bytax offices, customs authoritiessuch as:number, sign ofaccount,account balances;due debtstobepaid,asset,consignedvaluablepapers andcertificates.

2.2.Upon receiving thedecision on tax enforcement,ordersof statebudgetcollection issued by thetax offices and customsagenciesorstate authorities, commercial bankbranch shall deductthe account of thetaxdebtortopay forstate budget;update the collected amount intotheTCS-NHTMprogram in order to transmit information on suchcollectedamount tothe State Treasury;at the same time, notifyin writingof collection result to the tax offices,customs authoritiesorstate authorities for acknowledgement.Wherethere is no balance in the account oftaxdebtor, thecommercial bankbranchshallnotifythe tax offices, customs authorities,state agencies issuing decision ontaxenforcement,order of state budgetcollection for acknowledgement.

Chapter 3

CONDITIONS AND PROCESS OF PARTICIPATION REGISTRATION

Article 16.Condition ofparticipation:

1.The commercial banksthat meetthefollowing conditionsare entitled to registerin cooperationwiththe State Treasury andcollecting agencies in collection of state budget:

1.1.Have undertakenreforming,modernizing anddeployingcore bankingsystem.

1.2.Havestate budget collecting softwareintegrated with CoreBankingand ableto connect andsharing informationwith theProject of modernization ofState budget collection of theMinistry of Finance.

1.3.Havelargenetwork ofbranchesand transaction offices, largequantityofcustomersin orderto facilitateand makeeffectiveincollection collaboration.

1.4.Have adequateequipment,technicalfacilitiesand human resourcesto meetrequirements in the coordinationofstate budget collection.

1.5.Havewritten commitment tostrictly followthe principles, processand responsibilitiesincoordinationof state budget collection as defined inthis Circular.

2. To assign the State Treasurybased onthe actual situation, technicalinfrastructurecapabilitytoprovide for specific conditions for participationandstandard of information sharing data ofstate budget collectionwith commercial banks.

Article 17. Process of particapation registration

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

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

Part 3

ORGANIZATION OF IMPLEMENTATION

Article 18. Effect:

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

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