THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 85/2011/TT-BTC
Hanoi , June 17, 2011
 
CIRCULAR
GUIDING THE PROCESS OF ORGANIZATION AND COORDINATION IN COLLECTION OF STATE BUDGET BETWEEN THE STATE TREASURY – THE GENERAL DEPARTMENT OF TAXATION – THE GENERAL DEPARTMENT OF CUSTOMS AND COMMERCIAL BANKS
 
Pursuant to the Law No. 01/2002/QH11 on State Budget approved by the National Assembly on December 16, 2002 and the Government’s Decree No. 60/2003/ND-CP of June 6, 2003 providing detailing and guiding the implementation of the State Budget Law;
Pursuant to the December 12, 2006 Law No. 78/2008/QH11 on Tax Administration approved by the National Assembly and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007 detailing the implementation of a of number of provisions of the Law on Tax Administration and the Government’s Decree No. 106/2010/ND-CP of October 28, 2010 amending and supplementing a number of provision of the Government’s Decree No. 85/2007/ND-CP of May 25, 2007 detailing the implementation of a number of provisions of the Law on Tax Administration and the Government’s Decree No. 100/2008/ND-CP of September 08, 2008 detailing a number of the Law on personal income tax and the Government‘s Decree No. 98/2007/ND-CP of June 07, 2007 on handling tax-law violations and enforcement of tax-related administrative decisions, the Government‘s Decree No. 97/2007/ND-CP of June 07, 2007 on handling administrative violations and enforcement of administrative decisions in the customs domain;
Pursuant to the Government’s Decree No. 178/2007/ND-CP of December 03, 2007 regulating functions, duties, powers and organizational structure of ministries, ministerial-level agencies;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008 regulating functions, duties, powers and organizational structure of Ministry of Finance;
Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007 on e-transactions in financial activities;
In implementation of the Government’s Resolution No. 68/NQ-CP of December 27, 2010 on the simplification of administrative procedures within the scope of management of the Ministry of Finance;
To enhance management efficiency of state budget collection and strengthen the reform of administrative procedures, to minimize time and paying procedure for the taxpayer, the Ministry of Finance guides the organization and coordination in collection of state budget revenues between the State Treasury – the General Department of Taxation - The General Department of Customs and the commercial banks, detailed as follows:
Part 1.
GENERAL PROVISIONS
Article 1. Purpose, scope and subjects of application
1. Purpose
- To provide for processes and procedures for collecting and paying into the State budget (SB), to create favorable conditions for payers of taxes, fees and other amounts payable to the SB and paying of fines for administrative violations (hereinafter referred as SB payer) and to assist in strengthening the implementation of enforcement methods of tax-related administrative decisions.
- To synchronize data of SB collection between the tax offices, customs authorities, the State Treasury (ST) and commercial banks (CBs); concurrently, reducing the time and volume of inputting data at involving units and agencies.
- To develop model services of SB collecting and paying and gradually implement the Government's policy of non-cash payment in the public sector.
2. Scope and subjects of application:
- Scope of application include: the state budget revenues (taxes, fees and other amounts payable into the State Budget); fines for administrative violations in accordance with the Ordinance on Handling of Administrative Violations.
- Subjects of application: State Treasury; the tax offices, customs authorities, commercial banks and other organizations and individuals paying taxes, fees and other amounts payable into the state budget or fines for administrative violations.