Vietnam: Is tearing a tax authority-ordered printed invoice considered destruction?

Vietnam: Is tearing a tax authority-ordered printed invoice considered destruction?

Based on Clause 11, Article 3 of Decree 123/2020/ND-CP, the regulations are as follows:

Terminology Explanation

In this Decree, the terms below are understood as follows:

...

11. Destruction of invoices, records:

a) Destruction of electronic invoices and records is a measure that makes electronic invoices and records no longer exist on the information system, and they cannot be accessed or referenced for the information contained therein.

b) Destruction of tax authority-ordered printed invoices, destruction of self-printed or printed records means using methods such as burning, cutting, tearing into small pieces, or other forms of destruction, ensuring that the destroyed invoices, records cannot be reused for their information and data.

...

Destruction of tax authority-ordered printed invoices involves using methods such as burning, cutting, tearing into small pieces, or other forms of destruction, ensuring that the destroyed invoices cannot be reused for their information and data.

Thus, tearing tax authority-ordered printed invoices is considered one of the forms of destruction, but it must comply with the tax authority regulations.

Which agency is responsible for guiding the process of destroying provincial tax department-ordered printed invoices in Vietnam?

According to the provisions of Clause 6, Article 11 of Circular 78/2021/TT-BTC, the regulations are as follows:

Effectiveness

...

b) The General Department of Taxation is responsible for announcing the roadmap, basing on the criteria to select service providers of electronic invoices that connect with the tax authorities ensuring public transparency. In cases where the number of organizations meeting the full criteria specified in Clause 2, Article 10 of this Circular and requesting to connect with the tax authorities exceeds the capacity of the system, the General Department of Taxation will base on customer information using the service of electronic invoices of the organization until August 31, 2021 (according to the tax authority’s management information) to select the organization with a large number of customers and sign a contract to provide the service of receiving, transmitting, and storing electronic invoice data according to the provisions of Clause 3, Article 10 of this Circular.

6. The General Department of Taxation is responsible for guiding the process of destroying provincial tax department-ordered printed invoices and developing guidelines for the management and use of tax receipts, fees, and charges at tax authorities at all levels.

Thus, according to the aforementioned regulations, the General Department of Taxation is responsible for guiding the process of destroying provincial tax department-ordered printed invoices and developing guidelines for the management and use of tax receipts, fees, and charges at tax authorities at all levels.

Vietnam: Is tearing a tax authority-ordered printed invoice considered destruction? (Image from the Internet)

What conditions must an area meet to use tax receipts in Vietnam?

Based on Clause 2, Article 9 of Circular 78/2021/TT-BTC, the regulations are as follows:

Use of receipts and records

1. The Tax Department prints, creates, and issues tax receipts Form CTT50 Appendix I.C, attached to this Circular, in the form of pre-printed, self-printed, and electronic forms for the collection of taxes, fees, and charges for households and individual businesses in areas meeting the conditions for using receipts and to collect debts for estimated tax, agricultural and non-agricultural land use tax for households and individuals.

2. Criteria for determining areas meeting conditions for using tax receipts: Based on the actual management situation in the Tax Sub-department area, the regional Tax Sub-department is responsible for determining and updating the list of areas meeting the conditions for using tax receipts and submitting it to the Tax Department for approval. The areas permitted to use tax receipts meet the following three conditions simultaneously: no collection points, have not implemented tax collection delegation, and are difficult, especially difficult areas according to regulations on administrative units at the commune level in difficult areas.

3. During the management of taxes, fees, and charges according to the Law on Tax Administration, if an organization needs to use other types of records according to the provisions of Clause 2, Article 30 of Decree No. 123/2020/ND-CP, the organization shall send a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.

4. For organizations collecting fees and charges using electronic receipts, if it is necessary to adjust some information fields on the receipts according to the provisions of Clause 2, Article 32 of Decree No. 123/2020/ND-CP, the organization shall send a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.

The areas permitted to use tax receipts meet the following three conditions simultaneously:

- No collection points;

- Have not implemented tax collection delegation and are difficult areas;

- Especially difficult areas according to regulations on administrative units at the commune level in difficult areas.

Based on the actual management situation in the Tax Sub-department area, the regional Tax Sub-department is responsible for determining and updating the list of areas meeting the conditions for using tax receipts and submitting it to the Tax Department for approval.