Can fee and charge collecting organizations issue internally-printed receipts? What are procedures for issuing self-printed receipts in Vietnam?

Can fee and charge collecting organizations issue internally-printed receipts in Vietnam?

Pursuant to the provisions in clause 3, Article 35 of Decree 123/2020/ND-CP, fee and charge collecting organizations can issue internally-printed receipts, provided they meet the following conditions:

- Have a system of equipment (computers, printers) that ensures the printing and issuance of receipts when collecting fees and charges.

- Be an accounting unit as prescribed by the Accounting Law and possess software for self-printing receipts, ensuring that receipt data is transferred into accounting software (or database) for declaration as required.

The self-printing system must ensure the following principles:

- Automatic numbering on receipts. Each part of a receipt number is printed only once, and any subsequent print must indicate it as a copy.

- The application software for printing receipts must ensure security requirements by assigning user access rights, preventing unauthorized users from altering data within the application.

If fee and charge collecting organizations purchase software from suppliers of self-printing software, they must select organizations that meet the qualifications and conditions to supply software as prescribed.

- Unissued self-printed receipts must be stored in the computer system according to information security policies.

- Issued self-printed receipts must be stored in the computer system according to information security policies, and the content of the receipts must be accessible, exportable, and printable whenever needed for reference.

Can fee and charge collecting organizations issue internally-printed receipts? What are procedures for issuing self-printed receipts in Vietnam? (Image from Internet)

Vietnam: What does the content of the notice of issuance of receipts include?

Based on clause 3, Article 36 of Decree 123/2020/ND-CP, the content of the notice of issuance of self-printed receipts is stipulated as follows:

- Legal documents prescribing functions, duties, and authority in state management of fee and charge collection;

- Name, tax identification number, address of the fee and charge collecting organization or the agency authorized to collect fees and charges or authorized to issue fee and charge collection receipts;

- Types of receipts used (accompanied by sample receipts). The sample receipt is a print displaying all categories on the link (part) of the receipt (given to the fee or charge payer), with the receipt number being a series of zeros, printed or stamped with “Sample” on the receipt;

- Start date of use;

- Name and tax identification number (if any) of the software supplier for self-printing receipts (for self-printed receipts);

- Date of issuance notification; name, signature of the legal representative, and the seal of the fee and charge collecting organization.

When there is any change in all or any of the criteria on the form and content of the receipt (including mandatory and non-mandatory content), the fee and charge collecting organization must send a new issuance notification.

The issuance notification of receipts is carried out according to Form No. 02/PH-BLG Download Appendix IA issued with Decree 123/2020/ND-CP.

What are producers for issuing self-printed receipts in Vietnam?

According to the provisions in clause 4, Article 36 of Decree 123/2020/ND-CP, the procedure for issuing self-printed receipts is performed as follows:

- The notice of receipt issuance and sample receipts must be sent to the direct tax administration agency no later than 5 days before the business entity starts using the receipts. The issuance notice of receipts, including the sample receipts, must be clearly posted at the fee and charge collecting organization and organizations authorized or entrusted to collect fees and charges throughout the usage period of the receipts;

- In case the tax administration agency finds that the receipt issuance notice by the fee and charge collecting organization does not conform to required content, within 3 working days from the receipt of the notice, the tax administration agency must issue a written notice to inform the fee and charge collecting organization. The organization is responsible for adjusting to a new conformity-compliant issuance notice;

- In case the fee and charge collecting organization issues receipts for the second time onward, if there is no change in the content and form of the receipt already notified for issuance to the tax authority, there is no need to send a sample receipt;

- For receipt numbers that have been issued but not fully used, with printed name and address, if there is a change in name or address but no change in the tax code and the directly managing tax agency, the fee and charge collecting organization may continue using the issued receipts by stamping the new name and address next to the printed name and address, and send an information adjustment notification in the issuance notification to the direct tax administration agency according to Form No. 02/DCPH-BLG Appendix IA issued with Decree 123/2020/ND-CP.

- In case of a change in business address leading to a change in the directly managing tax agency, if the fee and charge collecting organization wants to continue using the issued receipt numbers that haven't been fully used, it must:

+ Submit a report on the usage of receipts to the tax office of the place it is leaving and stamp the new address on receipts, send an inventory of unused receipts according to Form No. 02/BK-BLG Appendix IA issued with Decree 123/2020/ND-CP;

+ Notify the information adjustment in the issuance notice to the tax office of the new location (stating clearly the issued unused receipts that will continue to be used).

+ If the organization does not need to use the issued but unused receipt numbers, it must cancel the unused receipt numbers and notify the cancellation results to the tax office of the location it is leaving and perform issuance notification of new receipts with the tax office of the new location.