Directive on the Guidance for Depositing State Budget Revenue into Provincial Deposit Accounts (Account 110) via the Banking System (Province-Wide) – Attapeu Province
关于将国家预算收入通过银行系统缴入省存款账户(110账户)(全省范围)的指导性指令——阿速坡省
ຄຳສັ່ງແນະນຳ ກ່ຽວກັບ ການມອບລາຍຮັບງົບປະມານແຫ່ງລັດເຂົ້າບັນຊີເງິນຝາກຂອງແຂວງ (ບັນຊີ 110) ຜ່ານລະບົບທະນາຄານ ໃນຂອບເຂດທົ່ວແຂວງ ແຂວງອັດຕະປື
Summary
The Governor of Attapeu Province directs that, effective February 1, 2019, all provincial departments, organizations, and domestic and foreign enterprises, individuals, and legal entities shall pay taxes and fees electronically through the banking system, depositing state budget revenues into the provincial deposit account, and specifies the respective duties of the Tax Department, banks, Provincial Treasury, and Provincial Finance Department.
Articles
Article 1
Effective from February 1, 2019, all provincial departments, organizations and agencies, cities, and domestic and foreign business units, individuals, legal entities, or operators conducting business activities in Attapeu Province are required to declare and pay their tax obligations through the banking system via the various channels that have been opened. The modern tax administration and bank tax payment system (Tax-RIS) has been put into use; taxpayers need only register as members to pay taxes through the bank's electronic system, using the electronic systems of various banks, such as: BCEL, JDB, ST Bank, LDB, APB, Phongsavanh Bank, and other channels. Specific regulations and management systems have been established for the relevant electronic payment systems.
Article 2
Assign the Provincial Tax Department to: 2.1 Convene the departments, agencies, organizations, and target business units listed in Article 1 to promote and disseminate policies on depositing national budget revenues into the provincial deposit account through the banking system in a detailed and clear manner; 2.2 Manage, track, inspect, and verify, issue payment obligation notices completely, accurately, promptly, and correctly, classify and record accounts according to budget item content, and separately detail central revenue and local revenue; 2.3 Review the accuracy of obligations paid into the national budget by revenue category before recording, and proactively reconcile revenue data with the provincial treasury on a daily, weekly, monthly, quarterly, and annual basis; 2.4 Facilitate, track, and inspect business units, individuals, legal entities, or organizations that declare and pay obligations through the electronic system using prescribed forms; 2.5 Regularly manage the system, track, and inspect the deposit of revenues into the provincial deposit account; 2.6 Send revenue data from the electronic system to the provincial treasury for reconciliation of revenue data with the bank's memorandum account.
Article 3
Assign banks: 3.1 Banks providing services throughout the province must cooperate and facilitate the payment of revenues by ordinary means such as cash, checks, transfers, and electronic means; 3.2 Manage and ensure the security, accuracy, clarity, and verifiability of the database for budget revenue payments made through the banking system; 3.3 Provide and transmit budget revenue payment data to the Provincial Treasury in the form of copies or data files (electronic format) by 09:00 hours of the next working day, including documents such as: payment notices, obligatory payment slips or other payment notices, and account statement records for reference. [One line of OCR garbled text in the original has been omitted]
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