Handling errors, checking and adjusting information on collection and payment to the state budget

Circular No. 80/2021/TT-BTC stipulates that in case of errors, omissions, checking and adjustment of state budget collection and payment information, tax authorities or competent state agencies shall detect errors or omissions that need adjustment for the exchanged information. provided between agencies.

Handling mistakes, trace and adjustments to collection and payment information

Pursuant to Clause 2 Article 69 of Circular No. 80/2021/TT-BTC on guidelines for the Law on Tax administration and Decree No. 126/2020/ND-CP on guidelines for the Law on Tax administration promulgated by the Minister of Finance in the following cases:

In case of errors, mistakes, inspection and adjustment of collection and payment information (hereinafter referred to as inspection)

- The taxpayer finds that the information recorded in the tax management system of the tax authorities periodically provided by the tax authorities as prescribed in Clause 1 this Article is different from the information about the taxpayer.

- The taxpayer finds inaccurate information provided in the deposit slip. The taxpayer may only make adjustments to payment records when the following conditions are satisfied:

+ Vouchers of budget remittance of the previous year but proposal for adjustment in the next year shall be only adjusted in time of adjusting budget settlement.

+ Do not request the adjustment of total amounts and types of money on the payment document.

+ Not falling into the case of sending a written request for clearing of an overpaid amount or requesting tax refund under Articles 25 and 42 of this Circular.

Information check in Vietnam

- The tax authority or competent authority that issues the tax notice or decision shall adjust the information about government budget revenue.

- State Treasuries find errors or mistakes that need adjusting information that have been recorded as government revenues or trace the amounts in accounts pending revenues of tax authorities.

- The commercial bank where the State Treasury opens its account or the commercial bank where the taxpayer opens its account (in case of transferring money to the State budget via the inter-bank channel to the State Treasury directly) discovers errors in connection with the taxpayer's payment documents transmitted to the State Treasury.

- The commercial bank or the provider of payment intermediary services where the taxpayer's payment to government budget finds errors that need adjusting to be related to the taxpayer's payment receipt sent to the commercial bank where the State Treasury opens its account.

- The tax authority or competent authority finds errors that need to be rectified.


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