In Vietnam, how is the application file for tracing at the commercial bank where the State Treasury opens an account?

In Vietnam, how is the application file for tracing at the commercial bank where the State Treasury opens an account? 

Pursuant to Point c, Clause 4, Article 69 of Circular 80/2021/TT-BTC stipulating the application file for tracing at the commercial bank where the State Treasury opens an account as follows:

c) Processing applications for scrutiny at a commercial bank where the State Treasury opens the account:

Upon receipt of the electronic request for scrutiny from the commercial bank or payment service provider where the taxpayer makes payment to state budget according to Point e Clause 2 of this Article, the bank where the State Treasury opens the account shall perform the following tasks:

c.1) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.

c.2) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.

In Vietnam, how to handle errors or omissions at commercial banks or intermediary payment service providers where taxpayers pay the state budget?

Pursuant to Point d, Clause 4, Article 69 of this Circular, on the handling of errors or omissions at commercial banks or payment intermediary service providers where taxpayers make payments to the state budget as follows:

d) Handling errors at the commercial bank or payment service provider where the taxpayer makes payment to state budget:

Upon discovery of the error, the commercial bank or payment service provider where the taxpayer makes payment to state budget shall:

d.1) In case money has not been transferred and information about the payment has not been sent to the bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall carry out the scrutiny and fix the errors in accordance with regulations on handling payment errors.

d.2) In case money has been transferred and information about the payment has been sent to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall send the electronic request for scrutiny to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank).

Best regards!