Circular 328/2016/TT-BTC: What are the Documents for State Budget Revenue?

21:31, 10/07/2024

On December 26, 2016, the Ministry of Finance issued Circular No. 328/2016/TT-BTC providing guidance on the collection and management of state budget revenues through the State Treasury.

Documents for collecting state budget revenue include the following types:

- State budget revenue collection order: A document issued by the revenue agency.- Receipt of payment into the state budget.- Tax payment statement.- Receipt for fees, charges, penalties for administrative violations.- Documents for withdrawing money from the unit's account at the State Treasury to pay into the state budget.- Bank transaction documents: Documents used by the person paying the state budget to deduct their account or pay cash to transfer to the state budget account of the State Treasury at the bank.

According to Circular 328/2016/TT-BTC, the use of seals on the Receipt of payment into the state budget in cases of payment to the State Treasury is stipulated as follows:

- In case of direct payment at the provincial or district State Treasury headquarters: Seal "State Treasury Accountant" (except for collection at the State Treasury transaction point and collection at the State Treasury transaction office).- In case of payment at the State Treasury transaction office under the provincial State Treasury: Seal of the State Treasury transaction office.- In case of payment at the State Treasury transaction point: Seal of the State Treasury transaction point.

See the process of collecting state budget revenue at Circular 328/2016/TT-BTC effective from February 15, 2017.

- Thanh Lam -

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