Instructions for making a state budget deposit slip online (with illustrations), how to fill out a state budget deposit slip form C1-02/NS – Free download.
I. What is a state budget payment slip?
A state budget payment receipt is a document created to fulfill tax obligations of individuals and organizations to the state budget by bank transfer or cash.
>> See more: Taxes payable after company establishment.
II. Instructions for making a form for depositing money into the state budget
There are 2 ways to make a payment slip to the state budget:
- Method 1: Create an electronic deposit slip;
- Method 2: Make a direct deposit slip.
1. Method 1: Create a state budget payment form online
To pay taxes electronically, a company needs to:
- With digital signature;
- Registered for electronic tax payment service;
- The company’s bank account balance is sufficient to pay taxes.
Then, you proceed to deposit money into the state budget online with the following 5 steps:
➤ Step 1: Access the Electronic Tax page of the General Department of Taxation – Ministry of Finance using a website browser such as Chrome, Internet Explorer… select “Enterprise”.
➤ Step 2: Then select “Login” with your company account information.
Login information includes:
- Login name: MST-QL (for example, the login name of fdiinvietnam.com is 0313238628-QL);
- Password: Enter the company password information previously set;
- Enter the confirmation code.
After filling in the information, select “Login” and the screen will display the Electronic Tax homepage.
Note: Your computer already has all the digital signing tools installed on Chrome.
➤ Step 3: Select “Pay tax” >> “Create payment slip” >> “Bank” (*) >> “Obligation type” >> “All” >> “Query”. After querying, the system will provide full information on tax obligations that the company must pay.
(*) Select the bank that the company has registered to pay taxes.
For example: When querying fdiinvietnam.com Consulting Services LLC, which is paying 15,000,000 VND in personal income tax >> select the column “Payments” then select “Continue”.
Note:
In case when querying a company with many tax obligations to pay, such as VAT or corporate income tax, then create each payment slip corresponding to each tax type in turn. Do not select multiple taxes in the same payment slip because the payment slip to the state budget is limited to less than 210 characters.
➤ Step 4: Fill in the information on the state budget payment form.
After the screen displays the payment receipt, the system will automatically fill in the company information declared in step 2. You only need to fill in the following 2 information:
- Extract account number: Select the account number corresponding to the selected bank;
- Open at authorized collecting bank: Choose 1 of the banks provided by the system.
Then check again whether the information marked with a red (*) on the payment slip matches the company’s information and tax obligations.
Note: Information marked with (*) includes:
- Tax authority (tax authority that manages the company);
- State Treasury, tax amount, NDKT code, chapter code.
When the information is correct, click “Finish”.
➤ Step 5: Electronic signature
After clicking “Complete”, the system will display the full payment information, you need to check the information again and then select “Sign and submit” >> enter the digital signature pin code >> “Accept” to complete.
In addition, there are two more cases that companies may encounter when making payment procedures to the state budget: Making a payment slip without having any query on tax information to be paid and making a payment slip on behalf of another company.
1.1 In case of making a payment receipt without information on tax obligations to be paid
Below is how to make a payment slip for companies that have just submitted a tax declaration report but when querying the Electronic Tax page, there is no information about the tax obligation to pay.
➤ Step 1: Log in to your account as instructed above;
➤ Step 2: Select “Create deposit slip” >> “Select deposit bank”, skip “Obligation type” and select “Temporary deposit”.
The deposit slip has now automatically filled in some information, you just need to complete the following information.
(1) Currency information: Select VND;
(2) Extract account number: Select the account number corresponding to the selected bank;
(3) Open at authorized collecting bank: Choose 1 of the banks provided by the system;
(4) Select “Other taxes”;
In case of temporary payment of corporate income tax, select “Temporary payment of corporate income tax/Remaining profit after tax after setting aside funds”.
(5) Options:
- Select the declaration if paying tax according to the submitted report;
- Select the decision number, notice if submitting according to the tax authority’s notice decision (in this case, it is not necessary to select (6) as in the section below).
(6) When step 5 selects the declaration, in this step we need to select the type of declaration that generates the tax obligation to be paid;
(7) Tax period/Decision date/Notification date: You can choose to pay taxes monthly, quarterly, or annually.
If the company wants to pay taxes quarterly, select “Pay taxes quarterly” >> “Continue”.
(8) Contents of payments to the State budget:
- If paying VAT, select 1700_VAT >> “Search” >> Select 1701_VAT on domestic production and business;
- If paying corporate income tax, select 1050_Corporate income tax >> “Search” >> Select 1052_Corporate income tax of units not accounting for the whole industry;
- If paying personal income tax, select 1000_Personal Income Tax >> “Search” >> Select 1001_Personal Income Tax from salary and wages.
Similar to other taxes, we will choose the corresponding sub-item (look up in Appendix III: List of item codes and sub-items in Circular 324/2016/TT-BTC dated December 21, 2016).
(9) Amount in VND: Enter the amount of tax payable;
(10) NDKT code: When selecting “Content of State budget payments” in section 8, the NDKT code will automatically display according to the selected content;
(11) Chapter code: The chapter code will be automatically displayed, and can be checked by accessing the Vietnam Tax page, filling in the tax code and confirmation code, then clicking search;
After looking up the company information will be displayed, you can check the tax authority and chapter code here.
(12) Complete: After filling in all the information, click “Complete”.
➤ Step 3: Electronic signature
Check the information on the deposit slip again and select “Sign and submit” >> enter the digital signature pin code >> “Accept” to complete.
1.2. In case of making a payment slip on behalf of
When the company has to pay contractor tax, select “Create payment receipt” to pay tax.
Next, select “Bank” >> fill in “Contractor tax code” >> “Continue”.
The computer screen now displays the payment slip, the information to be filled in is similar to section 1.1 – In case the company has just submitted a tax declaration report but when querying the Electronic Tax page, there is no information on tax obligations to be paid.
2. Method 2: Prepare a direct payment form according to form number C1-02/NS
The company can make a direct payment to the state budget according to form No. C1-02/NS.
The information to fill in the deposit form in this form will be similar to section 1.1 or see the illustration below.
>> For details, see: Cases of making a payment slip when there is no information on tax obligations to be paid.