Summary of State Budget Revenue Forms

According to the provisions of Circular 328/2016/TT-BTC, the collection of state budget revenue (NSNN) is carried out through the following forms:

Collection by bank transfer:

- Collection by bank transfer from the taxpayer's account at a bank, the bank deducts the taxpayer's account and transfers it into the State Treasury (KBNN) account to record state budget revenue.- Collection by bank transfer from the taxpayer's account at KBNN, KBNN deducts the taxpayer's account to record state budget revenue.

Collection by electronic methods, including:

- Through electronic tax payment services on the General Department of Taxation's electronic portal or the General Department of Customs' electronic payment portal;- Through the electronic payment services of commercial banks such as ATM, Internet banking, Mobile banking, POS, or other electronic payment methods.

Collection by cash:

- Direct cash collection at KBNN.- Cash collection at commercial banks for transfer into the KBNN account.- Cash collection through tax agencies or organizations authorized by tax agencies. This form is applied to taxes, fees, and charges of non-fixed, irregular business households that do not have an account at KBNN...- Collection through organizations or individuals authorized to impose and collect fines directly or authorized to collect fines according to the Law on the Handling of Administrative Violations and its guiding documents.- The commune-level People’s Committee is allowed to collect amounts that are its task to collect; then, it follows the procedures to deposit money into the district-level KBNN or into the commune budget fund for disbursement according to policy regulations.

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

- Thanh Lam -

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