What are rules for creation of receipts in Vietnam?

What are rules for creation of receipts in Vietnam?

Based on Article 35 of Decree 123/2020/ND-CP, specific regulations regarding the rules for creating receipts are outlined as follows:

[1] The Tax Department creates receipts using the printed form (type without pre-printed value) and sells them to fee and charge-collecting organizations at a price that ensures recovery of printing and issuance costs.

[2] In cases of ordering printed receipts, the fee and charge-collecting organization selects a qualified printing organization according to regulations to sign a contract for printing fee and charge receipts.

[3] In cases of self-printing receipts, the fee and charge-collecting organization must meet the following conditions:

- Possess equipment systems (computers, printers) that ensure the printing and creation of receipts when collecting fees and charges.

- Be an accounting unit as stipulated by the Accounting Law 2015 and have self-printing receipt software that ensures the receipt data is transferred into accounting software (or database) for declaration according to regulations.

[4] The self-printing system must ensure the following rules:

- The numbering on the receipt is done automatically. Each copy of a receipt number can only be printed once; any reprints must be marked as a copy.

- The application software for printing receipts must meet security requirements by delegating user permissions; unauthorized users cannot alter the application data.

- Self-printed receipts not yet issued must be stored in the computer system under information security policies.

- Issued self-printed receipts must be stored in the computer system under information security policies, and the receipt content must allow for access, extraction, and printing on paper when needed for reference.

Note:

In cases where the fee and charge-collecting organization purchases software from self-printing software providers, it must select providers that meet the standards and conditions for supplying software according to regulations.

What are rules for creation of receipts in Vietnam? (Image from the Internet)

How many components are included in the format of e-receipts in Vietnam?

Pursuant to Article 33 of Decree 123/2020/ND-CP, the regulations regarding e-document formats are as follows:

E-document format

1. Format of e-receipts:

The types of receipts stipulated in point b, clause 1, Article 30 of this Decree must follow the format below:

a) The format of e-receipts uses XML document markup language (XML is an abbreviation for "eXtensible Markup Language," created for the purpose of sharing e-data between IT systems);

b) The format of e-receipts includes two components: a component containing e-receipt business data and a component containing digital signature data;

c) The General Department of Taxation builds and publishes the component containing e-receipt business data, the component containing digital signature data, and provides tools to display the contents of e-receipts according to regulations in this Decree.

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Thus, based on the above regulations, the format of e-receipts includes two components: the component containing e-receipt business data and the component containing digital signature data.

What types of receipts are currently available in Vietnam?

Based on Article 30 of Decree 123/2020/ND-CP which regulates the types of documents as follows:

Types of documents

1. Documents in the field of tax management, fees, and charges by tax authorities include:

a) Personal income tax deduction documents;

b) Receipts include:

b.1) Receipts for tax, fees, and charges not pre-printed with a denomination;

b.2) Receipts for tax, fees, and charges pre-printed with a denomination;

b.3) Receipts for tax, fees, and charges.

2. During the process of managing taxes, fees, and charges according to the Tax Management Law, in cases where there are requirements for other types of documents, the Minister of Finance is responsible for regulation and guidance.

Thus, based on the above regulations, receipts include the following types:

- Receipts for tax, fees, and charges not pre-printed with a denomination;

- Receipts for tax, fees, and charges pre-printed with a denomination;

- Receipts for tax, fees, and charges.

Which tax authority issues tax receipts in Vietnam?

The tax authority responsible for creating and issuing tax receipts is regulated in clause 1, Article 9 of Circular 78/2021/TT-BTC as follows:

Use of receipts and documents

1. The Tax Department prints, creates, and issues tax receipts using Form CTT50, Appendix I.C, issued with this Circular in printed, self-printed, and e-forms to collect tax, fees, and charges for households and individuals doing business in areas meeting the conditions for using receipts and managing debts for lump-sum taxpayers, and collecting agricultural and non-agricultural land use taxes from households and individuals.

2. Criteria for identifying areas qualifying for tax receipt utilization: Based on actual management situations in the geographical area, the Tax Sub-department or Regional Tax Sub-department is responsible for identifying and updating the list of areas meeting the conditions for tax receipt usage for submission to the Tax Department for approval. The areas allowed to use tax receipts are those simultaneously meeting these three conditions: no collection points, not yet implementing tax collection delegation, and being in difficult, especially difficult areas as per regulations on administrative units at the commune level in difficult regions.

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Thus, based on the above regulation, tax receipts are printed, created, and issued by the Tax Department.