What is the Form 01/BKNT - Tax declaration for statement of each type of taxes/duties on exported goods and imported goods in Vietnam?

What is the Form 01/BKNT - Tax declaration for statement of each type of taxes/duties on exported goods and imported goods in Vietnam?

The tax payment declaration form is used by taxpayers to declare information for each type of taxes/duties on exported goods and imported goods submitted to customs authorities, according to Form No. 01/BKNT issued with Circular 184/2015/TT-BTC.

Download Form 01/BKNT here.

What is the Form 01/BKNT - Tax declaration for statement of each type of taxes/duties on exported goods and imported goods in Vietnam? (Image from Internet)

Vietnam: Who is responsible for providing taxpayers and customs declarants with guidelines for completing the form 01/BKNT?

Pursuant to Article 10 of Circular 184/2015/TT-BTC, the regulation is as follows:

Duties of the Cooperative Banks in Tax Collection

1. Provide tax payment services for taxpayers and customs declarants to conduct tax payment transactions at the counter and electronically.

2. Guide taxpayers and customs declarants in declaring appropriate and complete information for the indicators on the tax payment declaration form (Form No. 01/BKNT) or fee payment declaration form (Form No. 02/BKNP) issued with this Circular.

In cases where taxpayers pay fees or customs fees for multiple declarations, the cooperative banks guide the taxpayers to create a list of declaration forms for fee payments, attached to the tax payment declaration form or the payment voucher to the state budget.

3. Maintain confidentiality of taxpayer and customs declarant information accessed through the customs electronic payment portal as per information security laws and cooperation agreements signed between parties.

4. Transmit the payment voucher information into the state budget, tax guarantee letters, or payment vouchers into fee collection accounts, in fee collection cases, to management agencies via the customs electronic payment portal as prescribed by Articles 17, 22, 23 of this Circular.

5. Transfer funds and fully, accurately, promptly record state budget collections into the Treasury accounts opened at designated collecting banks properly.

6. Update and transmit full, accurate information on the payment transfer documents to the designated collecting bank.

7. Ultimately responsible for the information of the collected amount transferred to the customs electronic payment portal, the amount of tax guaranteed by the declaration guaranteed until booked into the state budget collection account at the State Treasury.

8. Only use the information provided by the General Department of Customs for the purpose of tax payment, tax guarantee, international payment, and not for other purposes.

9. Cannot cancel the transfer order when the payment information has been confirmed successful by the customs electronic payment portal unless agreed by customs authorities. Mistakes are handled according to the procedures at Articles 25 and 28 of this Circular.

10. Coordinate with the State Treasury, designated collecting banks, customs agencies, and management agencies in handling errors during the process.

The banks that cooperate in tax collection with customs agencies are the entities responsible for guiding taxpayers and customs declarants in declaring appropriate and complete information for the indicators on the tax payment declaration form as per Form 01/BKNT.

Additionally, in cases where taxpayers pay fees or customs fees for multiple declarations, the cooperative banks guide the taxpayers to create a list of declaration forms for fee payments, attached to the tax payment declaration form or the payment voucher to the state budget.

What is the tax payment location for exported and imported goods in Vietnam?

According to Clause 1, Article 16 of Circular 184/2015/TT-BTC, it is regulated as follows:

Location, Form, Method of Tax, Fee Payment; Electronic Tax Guarantee

1. Location:

a) Taxpayers perform tax, fee payments into the State Treasury or banks.

a1) The tax payment procedure at banks is implemented according to the regulations in Articles 17, 18, and 19 of this Circular;

a2) The procedure for tax payments at the State Treasury is implemented according to regulations in Article 20 of this Circular;

a3) The procedure for fee collection by the management agency is implemented according to Article 23 of this Circular;

b) In cases where taxpayers pay taxes in cash but the State Treasury or designated collecting banks do not set up collection points at the customs clearance site, the customs agency registering the customs declaration form collects the tax amount paid by the taxpayer and transfers the entire collected tax amount into the state budget collection account of the State Treasury opened at the bank as prescribed.

In cases at the time of registering the customs declaration, the taxpayer has outstanding tax debts, late payment interest, fines, and other receipts at other customs agencies and wants to pay off that debt immediately, the taxpayer declares and pays at the collection point of the State Treasury, bank, or pays to the customs authority where the procedures are conducted.

The procedure and sequence for tax payments at the customs office are implemented according to the regulations in Article 21 of this Circular;

c) In cases where tax guarantee is carried out electronically at the cooperative bank.

...

Taxpayers perform tax and fee payments for exported and imported goods at:

- The State Treasury

- Banks

Note:

In cases where taxpayers pay taxes in cash but the State Treasury or designated collecting banks do not set up collection points at the customs clearance site, the customs agency registering the customs declaration form collects the tax amount paid by the taxpayer and transfers the entire collected tax amount into the state budget collection account of the State Treasury opened at the bank as prescribed.

At the time of registering the customs declaration, if taxpayers have outstanding tax debts, late payment interests, fines, and other dues at other customs agencies and wish to pay that debt immediately, they shall declare and pay at the collection point of the State Treasury, bank, or pay to the customs authority where the procedures are conducted.