In the field of tax management, fees, and charges of tax authorities in Vietnam, when shall a receipt be issued?

In the field of tax management, fees, and charges of tax authorities in Vietnam, when shall a receipt be issued?

Based on Article 31 of Decree 123/2020/ND-CP, the regulations are as follows:

Timing for issuing records

At the time of withholding personal income tax, at the time of collecting taxes, fees, and charges, the organization responsible for withholding personal income tax, tax collection, fees, and charges must issue records and receipts for individuals whose income is subject to tax withholding, for taxpayers, fee, and charge payers.

The timing for issuing receipts in the field of tax management, fees, and charges by tax authorities is at the time of tax collection, or fee and charge collection organization.

In the field of tax management, fees, and charges of tax authorities in Vietnam, when shall a receipt be issued? (Image from the Internet)

What contents are included in the receipt in the field of tax management, fees, and charges?

According to Clause 2, Article 32 of Decree 123/2020/ND-CP, the receipt content in the field of tax management, fees, and charges includes:

- Name of the receipt type: Receipt for tax, fee, and charge collection not pre-printed with denominations; receipt for tax, fee, and charge collection pre-printed with denominations; receipt for tax, fee, and charge collection.

- Form code and receipt code.

The form code reflects the receipt type, the number of receipt sheets, and the order number of the form within a receipt type (a receipt type may have multiple forms).

The receipt code is the distinguishing mark of the receipt using a system of Vietnamese letters and the last two digits of the year.

For pre-printed receipts, the last two digits of the year are the year of receipt printing. For self-printed and e-receipts, the last two digits of the year are the year the receipt is first utilized as indicated in the issuance notice or the year the receipt is printed.

- Receipt number is the serial number displayed on the tax, fee, and charge collection receipt. Receipt numbers are recorded using Arabic numerals with a maximum of 7 digits. For self-printed and pre-printed receipts, the receipt number starts from 0000001. For e-receipts, the electronic receipt number starts from 1 on January 1 or the date when the electronic receipt is first used and ends on December 31 every year.

- Copies of the receipt (applicable to pre-printed and self-printed receipts) are the sheets within the same receipt number. Each receipt number must have from 02 or more copies, specifically:

+ Copy (part) 1: retained at the collecting organization;

+ Copy (part) 2: given to the taxpayer, fee, and charge payer;

Subsequent copies are named according to specific uses to serve management in compliance with the law.

- Name and tax code of the organization collecting taxes, fees, and charges.

- Name of the types of fees, charges, and the amount written in numbers and words.

- Date, month, year of issuing the receipt.

- Signature of the money collector. In case of using an electronic receipt, the signature on the electronic receipt is a digital signature.

- Name and tax code of the organization receiving the receipt to print (in the case of pre-printing).

- The receipt is presented in Vietnamese. In case foreign languages need to be added, they are placed to the right in parentheses “( )” or directly below the content in Vietnamese in smaller font size.

Numerals recorded on receipts are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency recorded on receipts is Vietnam Dong. In cases where other payable amounts within the state budget are stipulated by law to be collected in foreign currency, they can be collected in foreign currency or converted to Vietnam Dong based on exchange rates stipulated in Clause 4, Article 3 of Decree No. 120/2016/ND-CP dated August 23, 2016, of the Government of Vietnam detailing and guiding the implementation of several provisions of the Law on Fees and Charges.

When collecting fees and charges, if the fee and charge list exceeds the number of lines on a receipt, an accompanying schedule may be created. The schedule is self-designed by the fee and charge collecting organization, suitable for the characteristics of each type of fee and charge. The schedule must clearly specify “attached to receipt number... dated... month.... year.”

For organizations using e-receipts, if adjustments to some criteria on the electronic receipt are needed to fit reality, the organization should have a written communication with the Ministry of Finance (General Department of Taxation) for consideration and guidance before implementation.

In addition to mandatory information as required in this clause, the fee and charge collecting organization may add other information, including logos, decorative images, or advertisements, in accordance with the law and without obscuring or blurring the mandatory content displayed on the receipt. The font size of the additional information must not be larger than the font size of the mandatory content on the receipt.

Where to register for using e-receipts in Vietnam?

Based on Article 34 of Decree 123/2020/ND-CP, the regulation is as follows:

Registration for using e-receipts

1. Organizations collecting fees and charges, before using e-receipts as stipulated in point b, clause 1, Article 30, must register through the electronic portal of the General Department of Taxation.

The registration content must follow Form No. 01/DK-BL, Appendix IA issued with this Decree.

The electronic portal of the General Department of Taxation receives registrations for using e-receipts from organizations collecting fees and charges and sends notifications following Form No. 01/TB-TNĐK, Appendix IB issued with this Decree after receiving the application for using e-receipts to confirm receipt.

2. Within 1 working day from the date of receiving the registration for using e-receipts, the tax authority is responsible for sending an electronic notice following Form No. 01/TB-ĐKĐT, Appendix IB issued with this Decree to the entities specified in clause 1 of this Article regarding the acceptance if the registration for using e-receipts is valid, without errors, or non-acceptance if the registration for using e-receipts is insufficient or contains errors.

3. From the point of using e-receipts as regulated in this Decree, the organizations mentioned in clause 1 of this Article must cancel any remaining unused paper receipts and records (if any) in accordance with the regulations.

4. In case there is a change in the information already registered for using e-receipts as stated in clause 1 of this Article, organizations collecting fees and charges belonging to the state budget must amend the information and resend it to the tax authority following Form No. 01/DK-BL, Appendix IA issued with this Decree through the electronic portal of the General Department of Taxation.

Before using e-receipts as regulated, organizations collecting fees and charges need to register via the electronic portal of the General Department of Taxation.

The electronic portal of the General Department of Taxation receives registration for using e-receipts from organizations collecting fees and charges and sends notifications after receiving the registration for using e-receipts to confirm the application for using e-receipts.