Vietnam: Form of payment to the state budget (form C1-02/NS)? Instructions on how to declare information on the paper to pay money to the state budget?
How to declare information on the state budget payment paper (form C1-02/NS) in Vietnam?
Pursuant to Article 6 of Circular 84/2016/TT-BTC, there are instructions on declaring information on the state budget payment paper (form C1-02/NS) as follows:
“Article 6. Making tax payment receipts on web portal of General Department of Taxation
The taxpayer shall log in the e-Tax payment system on the web portal of General Department of Taxation using the e-Tax account issued by the tax authority (in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on guidelines for electronic transactions in tax field) to make a tax payment receipt.
The taxpayer shall choose one of two methods of payment: “Making payment slip” or “Making authorized payment slip” and completely fill in deposit slip (using Form No. C1-02/NS issued herewith) as follows:
1. Payment currency:
- Check “VND” box if the taxpayer must pay a sum of tax or domestic revenue in VND.
- Check “USD” or another kind of currency if the taxpayer must pay a sum of tax or domestic revenue in US Dollar or other foreign currency as prescribed in law and regulations.
2. Taxpayers and authorized persons:
- If choose “Making payment slip”, the system will automatically display the taxpayer’s information including: name, TIN, and address of the taxpayer according to his/her log in account.
- If choose “Making authorized payment slip”, the system will automatically display the authorized person’s information including: name, TIN, and address of the authorized person according to his/her log in account. The authorized person must declare the taxpayer’s information including: name, TIN, and address of the taxpayer.
3. Bank/State Treasury and e-Tax account: Choose the bank and e-Tax account according to the list registered for e-Tax payment.
4. Payment to State budget
The taxpayer shall choose the box “State revenue account” or the box “VAT refund withdrawal account” as follows:
- Check the box “State revenue account” if paying taxes, late payment interests, fines or other State budget revenues.
- Check the box “VAT refund withdrawal account” if returning the refunded VAT according to a decision of the competent authority or the taxpayer found that he/she has been refunded not in accordance with regulations of law; excluding the case of returning the refunded VAT due to mistaken or excess payment.
5. State Treasury account: Choose the name of the State Treasury agency receiving revenues (hereinafter referred to as receiving State Treasury agency) in the list of State Treasury agencies; and choose the name of the collecting bank corresponding to the chosen State Treasury agency in the list provided.
The State Treasury agency receiving revenues and the collecting authority are at the same administrative level. If the receiving State Treasury agency and the collecting authority are not at the same administrative level, the collecting authority shall request the taxpayer to choose the appropriate State Treasury agency.
6. Payment according to a document issued by the competent authority (if any): Check one of the boxes corresponding to the issuing authority including “State Audit Agency”, “Government Inspectorate”, “Financial Inspectorate”, “Other competent authority”.
If the taxpayer pays tax according to a decision issued by a tax authority, then check the box “Other competent authority”.
7. Collecting authority’ name: The system will automatically display the name of the supervisory tax authority of the taxpayer. If a revenue under management of another tax authority, the taxpayer shall choose other collecting authority in the list of tax authorities.
8. State budget revenues:
The taxpayer shall inquire the revenues payable on the e-Tax payment system and choose one or a number of revenues listed on the system. The taxpayer may correct the sum of each revenue.
In case of occurrence of a revenue not included in the list on the system, the taxpayer shall select the list of “State budget revenues” and then choose the appropriate revenues and fill in the sum of payments.
In case of payment of tax, land levy, registration tax, or another revenue in connection with property registration, the taxpayer shall fill following additional information in the box “State budget revenues”: address of house, land plot; mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle.
In case of payment according to a document issued by the competent authority, the taxpayer must also declare name of the issuing authority.
9. Completion of tax payment receipt The taxpayer must bear the digital signature at one of the 3 positions of taxpayer/chief accountant/head of entity and then send the deposit slip on the e-Tax payment system.”
Accordingly, the filling in the information on the payment paper to the state budget (form C1-02/NS) shall comply with the above provisions.
Vietnam: Form of payment to the state budget (form C1-02/NS)? Instructions on how to declare information on the paper to pay money to the state budget?
Will the bank issue a state budget payment certificate (form C1-02/NS) to taxpayers in Vietnam?
Pursuant to Clause 2, Article 10 of Circular 84/2016 / TT-BTC stipulates as follows:
“Article 10. Procedures for tax payment and collection at counters of coordinating banks, collecting banks, State Treasury agencies
…
2. If paying tax according to a decision/notification of the tax authority, the taxpayer may submit the decision/notification to the bank/State Treasury agency where the taxpayer conducts the transaction in stead of making a tax declaration. The bank/State Treasury agency shall, according to the submitted decision/notification, initiate the procedures for collecting tax and issuing a deposit slip (using Form No. C1-02/NS issued herewith) to the taxpayer. The decision/notification of the tax authority and the deposit slip shall be kept record at the bank/State Treasury agency.”
Accordingly, in case of paying taxes according to the decision or notice of the tax authority, the person can use the decision or notice of the tax authority to replace the tax payment statement to send to the bank.
The Bank will base on the decision or notice of the tax authority to issue a certificate of payment to the state budget (form C1-02/NS) to the taxpayer.
How is the form of payment to the state budget regulated in Vietnam?
Currently, the form of payment to the state budget is made according to form C1-02/NS issued together with Circular 84/2016/TT-BTC as follows:
Download the form of payment paper to the state budget (form C1-02/NS): Here.
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