Template No. C1-02/NS Circular 84/2016: Which Template is this? What is đá bóng trực tiếp Tax Payment Date if Taxes are Paid via Electronic Transactions?

Download Form No. C1-02/NS Circular 84/2016?

According to Circular 84/2016/TT-BTC, Form No. C1-02/NS is prescribed for paying money into đá bóng trực tiếp state budget.

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What is đá bóng trực tiếp tax payment date if paying taxes through electronic transactions?

Clause 1, Article 3 of Circular 84/2016/TT-BTC provides regulations on đá bóng trực tiếp tax payment date as follows:

Article 3. Tax payment date

1. In case of paying taxes through electronic transactions, đá bóng trực tiếp tax payment date is đá bóng trực tiếp date đá bóng trực tiếp payment system of đá bóng trực tiếp bank/state treasury deducts money from đá bóng trực tiếp taxpayer's account or đá bóng trực tiếp account of đá bóng trực tiếp person paying on behalf and recorded on đá bóng trực tiếp electronic tax payment receipt.

2. In cases of paying taxes in cash or via transfer at đá bóng trực tiếp transaction counter, đá bóng trực tiếp tax payment date is đá bóng trực tiếp date đá bóng trực tiếp bank/state treasury collects cash or deducts money from đá bóng trực tiếp taxpayer’s account or đá bóng trực tiếp account of đá bóng trực tiếp person paying on behalf and recorded on đá bóng trực tiếp receipt issued to đá bóng trực tiếp taxpayer or đá bóng trực tiếp person paying on behalf.

3. In case of paying taxes through a tax collection agent organization, đá bóng trực tiếp tax payment date is đá bóng trực tiếp date đá bóng trực tiếp taxpayer or đá bóng trực tiếp person paying on behalf pays cash to đá bóng trực tiếp tax collection agent organization or đá bóng trực tiếp date of đá bóng trực tiếp money transfer transaction from đá bóng trực tiếp taxpayer’s account or đá bóng trực tiếp account of đá bóng trực tiếp person paying on behalf to pay taxes, and recorded on đá bóng trực tiếp receipt or certificate issued by đá bóng trực tiếp tax collection agent organization to đá bóng trực tiếp taxpayer or đá bóng trực tiếp person paying on behalf.

Thus, if paying taxes through electronic transactions, đá bóng trực tiếp tax payment date is đá bóng trực tiếp date đá bóng trực tiếp payment system of đá bóng trực tiếp bank/state treasury deducts money from đá bóng trực tiếp taxpayer's account or đá bóng trực tiếp account of đá bóng trực tiếp person paying on behalf and recorded on đá bóng trực tiếp electronic tax payment receipt.

What are đá bóng trực tiếp requirements for information on state budget collection in đá bóng trực tiếp form of electronic messages exchanged between related parties?

Clause 2, Article 4 of Circular 84/2016/TT-BTC provides regulations on đá bóng trực tiếp exchange of information related to state budget collection as follows:

Article 4. Exchange of information related to state budget collection

1. Tax authorities, đá bóng trực tiếp state treasury, coordinating banks, and authorized collection banks use electronic transaction methods for exchanging common lists, taxpayer data, tax data, and collected tax amounts for đá bóng trực tiếp state budget. In case of technical incidents where electronic transaction methods cannot be applied, đá bóng trực tiếp parties temporarily exchange information related to state budget collection by other appropriate means to ensure information and data promptly serve đá bóng trực tiếp management of state budget collection.

2. Information on state budget collection in đá bóng trực tiếp form of electronic messages exchanged between related parties must meet đá bóng trực tiếp following requirements:

a) Include full criteria as prescribed in this Circular and conform to đá bóng trực tiếp current legal regulations;

b) Be signed with an electronic signature and use a security solution.

3. đá bóng trực tiếp electronic signature signed on đá bóng trực tiếp electronic message:

a) Issued by a digital signature certification service provider or recognized by đá bóng trực tiếp competent state authority; and valid during đá bóng trực tiếp period đá bóng trực tiếp parties are connected and exchanging electronic information.

b) Notified in writing to đá bóng trực tiếp relevant parties (tax authorities, state treasury, bank) for acceptance in electronic transactions related to state budget collection.

In case of changing đá bóng trực tiếp electronic signature, đá bóng trực tiếp unit using đá bóng trực tiếp electronic signature is responsible for notifying đá bóng trực tiếp relevant parties in writing at least 15 days before đá bóng trực tiếp new electronic signature takes effect.

Thus, requirements for information on state budget collection in đá bóng trực tiếp form of electronic messages exchanged between related parties are:

- Include full criteria as prescribed in this Circular and conform to đá bóng trực tiếp current legal regulations;- Be signed with an electronic signature and use a security solution.

What is Form No. C1-02/NS Circular 84/2016? What are đá bóng trực tiếp responsibilities of taxpayers in implementing state budget collection? (Image from đá bóng trực tiếp Internet)

What are đá bóng trực tiếp responsibilities of taxpayers in implementing state budget collection?

Clause 5, Article 5 of Circular 84/2016/TT-BTC provides regulations on đá bóng trực tiếp responsibilities of taxpayers in implementing state budget collection as follows:

- Fully and timely paying taxes as prescribed by đá bóng trực tiếp law on tax administration; registering, and paying taxes electronically in areas where electronic tax payment services are provided by tax authorities and banks.

- Accurately and fully declaring đá bóng trực tiếp required information on tax payment statements or payment slips into đá bóng trực tiếp state budget.

- Coordinating with đá bóng trực tiếp bank or tax authorities to reconcile information and handle errors (if any) in tax payments to đá bóng trực tiếp state budget.

- Monitoring information on payments into đá bóng trực tiếp state budget via email or electronic tax transaction accounts on đá bóng trực tiếp General Department of Taxation's electronic portal.