CIRCULAR

AMENDING, SUPPLEMENTING A NUMBER OF ARTICLES OF CIRCULAR NO. 85/2011/TT-BTC DATED JUNE 17, 2011 OF THE MINISTRY OF FINANCE GUIDING THE PROCESS FOR ORGANIZING AND COORDINATING IN COLLECTION OF STATE BUDGET AMONG THE STATE TREASURY – THE GENERAL DEPARTMENT OF TAX – THE GENERAL DEPARTMENT OF CUSTOMS AND COMMERCIAL BANKS

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

Pursuant to the Law on Tax Administration No.78/2006/QH11 dated November 29, 2006; the Law on amending and supplementing a number of articles of the Law on Tax Administration No.21/2012/QH13 dated November 20, 2012;

Pursuant to Decree No.60/2003/ND-CP dated June 6, 2003 of the Government detailing and guiding the implementation of the Law on State Budget;

Pursuant to Decree No.83/2013/ND-CP dated July 22, 2013 of the Government detailing the implementation of a number of the Law on Tax Administration and the Law on amendment, supplementation of a number of articles of the Law on Tax Administration;

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

Pursuant to Decree 215/2013/ND-CP dated December 23, 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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The Minister of Finance promulgates Circular amending, supplementing a number of articles of Circular no. 85/2011/TT-BTC dated June 17, 2011 guiding the process for organizing and coordinating in collection of State Budget among the State Treasury, the General Department of Tax, the General Department of Customs and commercial banks (Circular No.85/2011/TT-BTC) as follows:

Article 1. Amendment, supplementation of a number of articles of Circular No.85/2011/TT-BTC as follows:

1. Amendment, supplementation of Clause 6, Article 2 of Section I as follows:

“6. “Cut off time” moment: is the moment that stops transmission, receipt of payment documents in the day in order to compare payment figures in the day between the State Treasury and commercial banks where the State Treasury opened its accounts. “Cut off time” moment as prescribed is 16:00 of a working day. Where it is necessary to extend transactions time of a working day, State Treasuries shall assume the prime responsibility for, and coordinate with commercial banks to unify "cut off time" moment of such a working day”.

2. Amendment, supplementation of Item c, Point 2.2, Clause 2, Article 3 of Section I as follows:

“c) Specialized receiving accounts of units under the State Treasury at branches of commercial banks will only be used for compiling revenues of the state budget; will not be used for payment or other purposes. At the end of a working day, all revenues of the State Budget arising on specialized receiving accounts of all units under State Treasury at branches of commercial banks must be transferred to account of the State Treasury (in the Centre) which were opened at commercial banks in the same system of branches of commercial banks whereby units under the State Treasury opened their specialized receiving accounts following the bilateral e-payment process between the State Treasury and commercial banks, be ensured that at the end of a working day then balances of these accounts settled as zero by the State Treasury; except those received or paid amounts of the State budget arising after “cut off time” moment among units under the State Treasury and branches of commercial banks whereby specialized receiving accounts were opened, then be transferred to the accounts of the State Treasury (in the Centre) on next working day".

3. Amendment, supplementation of Clause 4, Article 3 of Section I as follows:

 “4. Documents used in the State budget collection are documents prescribed by the Ministry of Finance. Preparation, supervision, circulation, recovery and archival of documents will comply with prevailing provisions of the State.

In addition to main contents in receipt vouchers of the State Budget as prescribed by the Ministry of Finance, collecting organizations or state agencies may create more information of their bar codes, logos; additionally-created information must comply with prevailing legal provisions, do not overlap or blur main contents required to have in receipt vouchers of the State Budget”.

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“b) Revenues, payments to the State Budget arising at branches of commercial banks after the “cut off time” moment between units under the State Treasury and branches of commercial banks where accounts were opened, will be accounted as revenues to the State Budget latest on the next transaction date”.

5. Amendment, supplementation of point 8.2, Clause 8, Article 3 of Section I as follows:

“8.2. For commercial banks: All transactions of collections or payments to the State Budget arising in a working day, except the last working day in the year (including before and after “cut off time” moment) must be recorded and settled by branches of commercial banks in a timely and full manner into accounts of the State Treasury in that working day (except amounts arising after “cut off time”, will be transmitted with credited vouchers to the State Treasury latest by 09:00 am of the next working day).

a) In case of payments for the State Budget through electronic transaction channels of commercial banks (such as revenues of the State Budget via ATM, Internet Banking) arising after working hours in a day of commercial banks or arising on holidays (Saturday, Sunday or holidays, New Year, swap holidays prescribed by the Government), branches of commercial banks are accounted in accounts of the State Treasury and transmitted credited documents to the State Treasury latest by 09.00 am of the next working day.

b) Particularly for the last working day of the year, branches of commercial banks will have to coordinate with the State Treasury in ensuring the accounting and comparison of correct and tally figures at the last working day in the year”.

6. Amendment, supplementation of second line of item a, point 1.1, Clause 1, Article 5, Chapter I of Section II as follows:

“- At the end of the day, branches of commercial banks will fully output and transmit data on collected amounts for the State budget through commercial banks to the State Treasury; simultaneously, print 02 sheets of the receipt of money remittance to State budget (the prescribed Form No. C1-06/NS enclosed with this Circular) and settle: 01 sheet will be transferred to the State Treasury as an accounting document; 01 sheet will be kept at the branch of the commercial bank for collation at the end of the day as prescribed.

In the case where between the State Treasury and commercial banks have implemented bilateral e-payment, branches of commercial banks will print 01 sheet of the receipt of money remittance to the State Budget for filing; simultaneously, transmit the receipt of money remittance to State Budget to the State Treasury as prescribed provisions on information exchange between the State Treasury and commercial banks. The exchange of information, e-data using digital signatures shall comply with the provisions of the Law on E-transactions, Decree No. 35/2007/ND-CP dated March 8, 2007 of the Government on e-transactions in banking sector and Circular No.209/2010/TT-BTC dated December 20, 2010 of the Ministry of Finance on e-transactions in professional activities of the State Treasury and prevailing provisions on e-transactions.

In the process of outputting and transferring files of data, if technical incident is occurred, it must immediately notify the technical support of the parties for joint settlement. In case that error in the process of outputting/ receiving files of data is not remedied yet between the State Treasury and a commercial bank, branch of such a commercial bank will print a sheet of the receipt of money remittance to State budget converted from e-document, sign and put stamp on document and send it to the State Treasury as basis for revenue accounting of the State Budget. For revenues of the State budget that branches of commercial banks have printed the receipt of money remittance to the State Bank which were converted from e-documents and sent to the State Treasury, upon receiving the e-data and the Statement on receipts of money remittance to the State Budget from commercial banks, the State Treasury will have to do comparison in order to eliminate all printed documents (documents converted from e-documents) received from commercial banks before transmitting to the collection program for the State Budget at the State Treasury.

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“-Regularly organize comparison of information and data on the status of collection of administrative fines in a timely, full and accurate manner, make sure a match data between the state agencies imposing fines, financial agencies the State Treasury (where payment orders are released) and branches of commercial banks (where payment orders are received) through the List of fines collection (the prescribed Form No.02/BKTP)”.

8. Amend the prescribed form of the List of receipt of money remittance to the State Budget (the prescribed Form No. C1-06/NS), the List of Fines Collection (the prescribed Form No. 02/BKTP), the List of vouchers of remittance to the State Budget (the prescribed Form No. 04/BK-CTNNS) promulgated together with the Circular No. 85/2011/TT-BTC into the corresponding forms issued together with this Circular.

Article 2. Implementation:

This Circular will take effect on May 01, 2014.

FOR MINISTER OF FINANCE
DEPUTY MINISTER
 
 
 
 
Pham Sy Danh

Thông tư 32/2014/TT-BTC sửa đổi Thông tư 85/2011/TT-BTC hướng dẫn quy trình tổ chức phối hợp thu ngân sách nhà nước giữa Kho bạc Nhà nước - Tổng cục Thuế - Tổng cục Hải quan và ngân hàng thương mại do Bộ trưởng Bộ Tài chính ban hành