Guidance on Collecting State Budget Revenue in Vietnamese Dong

Depending on the specific case, the collection of state budget revenue (NSNN) will be carried out differently, specifically:

- Collection of NSNN managed by the Tax Authority and Customs- For NSNN collections managed by the Customs Authority: To be implemented according to Circular 184/2015/TT-BTC or replacement documents.- For NSNN collections managed by the Tax Authority: To be implemented according to Circular 84/2016/TT-BTC or replacement documents.- Collection of NSNN managed by the financial authority or other collecting agencies:- The process of collecting NSNN using a Tax Payment Slip or withdrawal documents from the unit’s account at the State Treasury for NSNN payment... is performed similarly to the process guided in Circular 84/2016/TT-BTC.- Collection of NSNN using receipt slips at the State Treasury:- The State Treasury can use receipt slips without pre-printed denominations, receipt slips generated and printed from a computer program to collect certain fees, charges, and administrative fines.- When a taxpayer comes to pay money, the State Treasury issues a receipt slip to collect money and processes the receipt slip copies according to regulations. At the end of the working day, the State Treasury consolidates the receipts collected during the day to create 1 Tax Payment Slip Summary; at the same time, it issues 1 Payment Voucher into the NSNN.- The State Treasury performs the accounting of NSNN collections and keeps it together with the corresponding Tax Payment Slip Summary and receipt slip copies.- …

Circular 328/2016/TT-BTC takes effect from February 15, 2017.

- Thanh Lam -

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