Form No. C1-02/NS for Payment Slip into the State Budget? What is the tax payment deadline through electronic transactions?

Form No. C1-02/NS for Paying into the State Budget

Based on Form No. C1-02/NS issued together with Circular 84/2016/TT-BTC, which regulates the form for paying into the state budget.

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Form No. C1-02/NS for paying into the state budget? What is the deadline for tax payment through electronic transactions? (Image from the Internet)

What is the deadline for tax payment through electronic transactions?

Clause 1, Article 3 of Circular 84/2016/TT-BTC stipulates the tax payment date as follows:

Article 3. Tax Payment Date

1. In case of tax payment through electronic transactions, the tax payment date is the date the payment system of the bank/state treasury agency debits the taxpayer's/substitute taxpayer's account and is recorded on the electronic tax payment receipt.

2. In case of tax payment by cash or transfer at a transaction counter, the tax payment date is the date the bank/state treasury agency collects the cash or debits the taxpayer's/substitute taxpayer's account and issues a receipt to the taxpayer/substitute taxpayer.

3. In case of tax payment through an authorized tax collection organization, the tax payment date is the date the taxpayer/substitute taxpayer pays cash to the authorized tax collection organization or the date the transfer transaction from the taxpayer's/substitute taxpayer's account is carried out for tax payment and is recorded on the receipt, voucher issued by the authorized tax collection organization to the taxpayer/substitute taxpayer.

Thus, if tax payment is made through electronic transactions, the tax payment date is the date the payment system of the bank/state treasury agency debits the taxpayer's/substitute taxpayer's account and is recorded on the electronic tax payment receipt.

What are the requirements for state budget collection information in the form of electronic messages exchanged between related parties?

Clause 2, Article 4 of Circular 84/2016/TT-BTC stipulates the exchange of information related to state budget collection as follows:

Article 4. Exchange of Information Related to State Budget Collection

1. The tax authority, the state treasury agency, the coordinating bank, and the authorized collection bank use electronic transaction methods to exchange shared catalogs, taxpayer data, tax data, and collected state budget data. In case of technical issues precluding electronic transaction methods, the parties temporarily exchange information related to state budget collection by other suitable means to ensure prompt provision of information and data for the management of state budget collection.

2. State budget collection information in the form of electronic messages exchanged between related parties must meet the following requirements:

a) Includes all criteria as specified by this Circular and complies with current legal provisions;

b) Is signed with an electronic signature and uses a security solution.

3. Electronic signatures on electronic messages:

a) Are issued by the organization providing certification services or by a competent state authority, recognized by a competent state authority; valid during the period the parties connect and exchange information electronically.

b) Must be notified in writing to the related parties (tax authority, state treasury agency, bank) and accepted in electronic transactions related to state budget collection.

In case of changes to the electronic signature, the unit using the electronic signature is responsible for notifying the related parties in writing at least 15 days before the new electronic signature becomes effective.

Thus, the requirements for state budget collection information in the form of electronic messages exchanged between related parties are:

- Includes all criteria as specified by this Circular and complies with current legal provisions;

- Is signed with an electronic signature and uses a security solution.

What are the taxpayer's responsibilities in performing state budget collection?

Clause 5, Article 5 of Circular 84/2016/TT-BTC stipulates the taxpayer’s responsibilities in performing state budget collection as follows:

- Pay taxes fully and on time as stipulated by tax management laws; register and pay taxes electronically in areas where electronic tax payment services are provided by the tax authority and banks.

- Accurately and fully declare the information that the taxpayer is responsible for on the tax payment statement or the state budget payment voucher.

- Collaborate with the bank or tax authority to verify information and handle errors (if any) in state budget payments.

- Monitor state budget payment information via email or the electronic tax transaction account on the General Department of Taxation’s electronic portal.