How to destroy unused fee and charge collection receipts in Vietnam as of 2025?

When are cases where receipts shall be destructed in Vietnam?

According to the provisions in Clause 1, Article 39 of Decree 123/2020/ND-CP, receipts are allowed to be destroyed in the following cases:

- Pre-printed receipts that have errors, duplicates, or excess must be destroyed before liquidating the printing contract of fee and charge collection receipts.

- Established receipts of accounting units are destroyed in accordance with accounting law.

- Fee and charge collecting organizations with receipts no longer in use must destroy those receipts.

- Receipts not yet issued but serving as evidence for legal cases are not destroyed but handled in accordance with the law.

How to destroy unused fee and charge collection receipts in Vietnam as of 2025?

Based on Clause 3, Article 39 of Decree 123/2020/ND-CP, the order and procedures for destroying receipts are as follows:

- The time limit to destroy receipts is within 30 days from the notification date to the direct tax management agency.

If the tax agency notifies that the receipts are expired, the fee and charge collecting organization must destroy the receipts and send the following to the tax agency: name of the fee and charge collecting agency, tax code (if any); address; method of destruction; time and date of destruction; name of receipt type; receipt form number; receipt symbol; from number; to number; quantity. The time limit for destruction is within 10 days from the notification of expiration.

- The fee and charge collecting organization must prepare a Receipt Inventory List for destruction. The inventory must detail the name, receipt form number, receipt symbol, and quantity of receipts to be destroyed (from number... to number... or detail each receipt number if the receipt numbers are not continuous).

- A Destruction Committee must be established by the fee and charge collecting organization. This committee must include representatives from leadership and the accounting department of the organization collecting revenues within the state budget.

- Members of the Destruction Committee must sign the receipt destruction record and bear responsibility before the law in case of error.

- The destruction dossier includes:

+ Decision to establish the Destruction Committee;

+ Receipt Inventory List for destruction;

+ Receipt destruction record;

+ Notice of destruction result.

The destruction dossier is kept at the fee and charge collecting organization. Specifically, the Notice of Receipt Destruction Result according to Form No. 02/HUY-BLG Appendix 1A issued together with Decree 123/2020/ND-CP must be created in 2 copies, one for filing and one sent to the direct tax management agency no later than 5 days from the destruction date. The notice must include: type, symbol, quantity of receipts destroyed from number to number, reason for destruction, date and time of destruction, method of destruction.

- The tax agency destroys receipts ordered by the Tax Department that have been issued but not sold and are no longer in use. The General Department of Taxation is responsible for guiding the destruction process of receipts ordered by the Tax Department.

How to destroy unused fee and charge collection receipts in Vietnam as of 2025? (Image from the Internet)

Vietnam: How to handle cases where receipts for fees and charges are destroyed due to fire or damage?

According to Article 40 of Decree 123/2020/ND-CP, handling of fee and charge collection receipts destroyed due to fire or damage is as follows:

- Organizations collecting fees and charges that identify loss, fire, or damaged receipts must report the incident and notify the direct tax management agency with the following contents: name of the organization or individual responsible for the loss, fire, or damage; tax code, address; basis of lost, fire, or damaged receipts; type of receipt; receipt form number; receipt symbol; from number; to number; quantity; no later than 5 working days from the day of the incident.

If the last day (5th day) coincides with a legal holiday, the deadline is extended to the next working day.

The report on loss, fire, or damaged receipts must be in accordance with Form No. BC21/BLG Appendix 1A issued together with Decree 123/2020/ND-CP.

- In cases where taxpayers or fee and charge payers lose, fire, or damage receipts and documents, they may use a copy stored at the tax, fee, or charge collecting organization, with confirmation and stamp (if any) from the fee and charge collecting organization, along with a record of the incident to serve as financial and accounting documents. Both the fee and charge collecting organization and the payer are responsible for the accuracy of the loss, fire, or damaged receipts.