Below is a noteworthy provision in Decree 11/2020/ND-CP, issued by the Government of Vietnam on January 20, 2020, on administrative procedures in the field of State Treasury.
Illustration (source: internet)
Full Set of Declaration Forms in the Field of State Budget Collection in 2020 in Vietnam
According to current regulations, administrative procedures for paying into the state budget in Vietnam are carried out in the following two ways:
- Payment into the state budget by direct method at the headquarters of the State Treasury, tax authority or bank.
- Payment into the state budget by electronic method.
The procedures, components, and number of dossiers for each method are fully stipulated in Decree 11/2020/ND-CP.
This Decree includes declaration forms related to state budget revenue applicable from March 16, 2020, as detailed in the table below:
Form No. | Name | Code |
01 | Tax Payment Statement | 01/BKNT |
02 | Payment Slip into State Budget | C1-02/NS |
03a1 | Receipt for Administrative Violation Penalty without Pre-printed Amount | |
03a2 | Receipt for Administrative Violation Penalty with Pre-printed Amount | |
03b1 | Receipt for Tax, Fees, Charges without Pre-printed Amount | |
03b2 | Receipt for Tax, Fees, Charges with Pre-printed Amount | |
03c | Receipt for Tax, Fees, Charges and Administrative Violation Penalty (Applicable to cases printed from the state budget revenue application program) | C1-10/NS |
In addition, Decree 11/2020/ND-CP abolishes regulations on administrative procedures in the field of revenue and reimbursement of state budget receipts through the State Treasury; field of controlling state budget expenditures through the State Treasury; field of registering and using accounts at the State Treasury as per existing legal documents.
More details can be found in Decree 11/2020/ND-CP effective from March 16, 2020.
Thu Ba
Address: | 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City |
Phone: | (028) 7302 2286 |
E-mail: | info@lawnet.vn |