CIRCULAR 72/2021/TT-BTC AMENDING AND SUPPLEMENTING CIRCULAR 326/2016/TT-BTC GUIDING THE COLLECTION AND MANAGEMENT OF STATE BUDGET REVENUES THROUGH THE STATE TREASURY

On August 17, 2021, the Ministry of Finance issued Circular No. 72/2021/TT-BTC amending and supplementing a number of articles of Circular 326/2016/TT-BTC of the Ministry of Finance guiding the collection and management of financial services. state budget revenues (state budget) through the State Treasury.
Accordingly, Circular No. 72/2021/TT-BTC guiding the forms of state budget collection by electronic methods such as: through the electronic tax payment service on the electronic portal of the tax administration agency (the tax authority and the tax authorities). or the Customs office); through electronic payment services of commercial banks such as ATM, Internetbanking, Mobile banking, POS or other forms of electronic payment of commercial banks.
In addition, two additional forms of collection are added: through payment intermediary service providers licensed by the State Bank of Vietnam to provide intermediary payment services; through the National Public Service Portal and the ministerial and provincial public service portals.
In addition, Clause 1, Article 6 of Circular 328/2016/TT-BTC is amended into state budget payment documents with the following types of amended and supplemented documents: tax payment statement; paper of payment to the state budget; receipts for collection of administrative violations without pre-printed face value and pre-printed face value; receipts for collection of taxes, fees and charges without pre-printed face value and pre-printed face value; receipts for collection of taxes, fees, charges and fines for administrative violations; …
Circular 72/2021/TT-BTC takes effect from October 15, 2021.