Template No. C1-02/NS Circular 84/2016: Which Template is this? What is the Tax Payment Date if Taxes are Paid via Electronic Transactions?
What is the tax payment date if paying taxes through electronic transactions?
Download Form No. C1-02/NS Circular 84/2016?
According to Circular 84/2016/TT-BTC, Form No. C1-02/NS is prescribed for paying money into the state budget.
See details and download here.
What is the tax payment date if paying taxes through electronic transactions?
Clause 1, Article 3 of Circular 84/2016/TT-BTC provides regulations on the tax payment date as follows:
Article 3. Tax payment date
- In case of paying taxes through electronic transactions, the tax payment date is the date the payment system of the bank/state treasury deducts money from the taxpayer's account or the account of the person paying on behalf and recorded on the electronic tax payment receipt.
- In cases of paying taxes in cash or via transfer at the transaction counter, the tax payment date is the date the bank/state treasury collects cash or deducts money from the taxpayer’s account or the account of the person paying on behalf and recorded on the receipt issued to the taxpayer or the person paying on behalf.
- In case of paying taxes through a tax collection agent organization, the tax payment date is the date the taxpayer or the person paying on behalf pays cash to the tax collection agent organization or the date of the money transfer transaction from the taxpayer’s account or the account of the person paying on behalf to pay taxes, and recorded on the receipt or certificate issued by the tax collection agent organization to the taxpayer or the person paying on behalf.
Thus, if paying taxes through electronic transactions, the tax payment date is the date the payment system of the bank/state treasury deducts money from the taxpayer's account or the account of the person paying on behalf and recorded on the electronic tax payment receipt.
What are the requirements for information on state budget collection in the form of electronic messages exchanged between related parties?
Clause 2, Article 4 of Circular 84/2016/TT-BTC provides regulations on the exchange of information related to state budget collection as follows:
Article 4. Exchange of information related to state budget collection
- Tax authorities, the state treasury, coordinating banks, and authorized collection banks use electronic transaction methods for exchanging common lists, taxpayer data, tax data, and collected tax amounts for the state budget. In case of technical incidents where electronic transaction methods cannot be applied, the parties temporarily exchange information related to state budget collection by other appropriate means to ensure information and data promptly serve the management of state budget collection.
2. Information on state budget collection in the form of electronic messages exchanged between related parties must meet the following requirements:
a) Include full criteria as prescribed in this Circular and conform to the current legal regulations;
b) Be signed with an electronic signature and use a security solution.
- The electronic signature signed on the electronic message:
a) Issued by a digital signature certification service provider or recognized by the competent state authority; and valid during the period the parties are connected and exchanging electronic information.
b) Notified in writing to the relevant parties (tax authorities, state treasury, bank) for acceptance in electronic transactions related to state budget collection.
In case of changing the electronic signature, the unit using the electronic signature is responsible for notifying the relevant parties in writing at least 15 days before the new electronic signature takes effect.
Thus, requirements for information on state budget collection in the form of electronic messages exchanged between related parties are:
- Include full criteria as prescribed in this Circular and conform to the current legal regulations;- Be signed with an electronic signature and use a security solution.
What is Form No. C1-02/NS Circular 84/2016? What are the responsibilities of taxpayers in implementing state budget collection? (Image from the Internet)
What are the responsibilities of taxpayers in implementing state budget collection?
Clause 5, Article 5 of Circular 84/2016/TT-BTC provides regulations on the responsibilities of taxpayers in implementing state budget collection as follows:
- Fully and timely paying taxes as prescribed by the law on tax administration; registering, and paying taxes electronically in areas where electronic tax payment services are provided by tax authorities and banks.
- Accurately and fully declaring the required information on tax payment statements or payment slips into the state budget.
- Coordinating with the bank or tax authorities to reconcile information and handle errors (if any) in tax payments to the state budget.
- Monitoring information on payments into the state budget via email or electronic tax transaction accounts on the General Department of Taxation's electronic portal.
