What is a form number of the receipt in Vietnam? Does the report on the use of receipts include the contents of the form number of the receipt?

What is a form number of the receipt in Vietnam?

Based on Article 32 of Decree 123/2020ND-CP, the provisions are as follows:

Content of documents

1. The tax deduction document includes the following contents:

a) Name of the tax deduction document, the form number of the tax deduction document, the code of the tax deduction document, and the serial number of the tax deduction document;

b) Name, address, and tax identification number of the taxpayer;

c) Name, address, and tax identification number of the taxpayer (if the taxpayer has a tax identification number);

d) Nationality (if the taxpayer is not of Vietnamese nationality);

đ) Income amount, time of income payment, total taxable income, deducted tax amount; the remaining income to be received;

e) Date, month, year of preparing the tax deduction document;

g) Full name and signature of the income payer.

In the case of using electronic tax deduction documents, the signature on the electronic document is the digital signature.

2. Receipt

a) Type of receipt: Tax, fee, and charge collection receipts not printed with fixed values; tax, fee, and charge collection receipts printed with fixed values; tax, fee, and charge collection receipts.

b) form number of the receipt and receipt code.

The form number of the receipt is information showing the type of receipt, serial number of the receipt, and order number of the form within a type of receipt (a receipt type can have multiple forms).

The receipt code is a distinguishing mark of the receipt using a system of Vietnamese letters and the last 02 digits of the year.

For printed order receipts, the last 02 digits of the year are the year of printing the receipt order. For self-printed and electronic receipts, the last 02 digits of the year are the year the receipt starts being used as stated on the issuance announcement or the year the receipt is printed out.

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Thus, according to the above provisions, the form number of the receipt is information showing the type of receipt, serial number of the receipt, and order number of the form within a type of receipt (a receipt type can have multiple forms).

What is a form number of the receipt in Vietnam? Does the report on the use of receipts include the contents of the form number of the receipt? (Image from the Internet)

Vietnam: Does the report on the use of receipts include the content of the form number of the receipt?

Based on Article 38 of Decree 123/2020ND-CP, the provisions are as follows:

Report on the use of printed, self-printed receipts

1. Quarterly, the fee and charge collecting organization is responsible for submitting a report on the use of receipts.

The deadline for submitting the report on the use of receipts by quarter is no later than the last day of the first month of the next quarter after the quarter in which the receipt is used.

2. The report on the use of receipts includes the following contents: Name of the unit, tax identification number (if any), address; type of receipt; form number of the receipt, receipt code; initial inventory, purchases issued during the period; number used, canceled, lost, destroyed during the period; final inventory sent to the directly managing tax authority. In case no receipts are used during the period, enter zero (0) in the Receipt Usage Report. If in the previous period all receipts were used up, and the Report on the Use of Receipts in the previous period showed an ending balance of zero (0), and in the period, no issuance of receipts for collecting fees and charges and no receipt usage, then the fee and charge collecting organization is not required to submit a report on the use of receipts.

In the case of delegation by the fee and charge collecting organization to a third party to prepare receipts, the fee and charge collecting organization must still report on the use of receipts.

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Thus, according to the above provisions, the report on the use of receipts will include content about the form number of the receipt.

Is the form number of the receipt used in the process of receipt destruction in Vietnam?

Based on Article 39 of Decree 123/2020ND-CP, the provisions are as follows:

Receipt destruction

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3. Procedures for receipt destruction

a) The time limit for receipt destruction is no later than 30 days from the date of notification to the directly managing tax authority.

In cases where the tax authority announces that the receipt is no longer valid, the fee and charge collecting organization must destroy the receipt and send the tax authority the following information: name of the fee, charge collecting agency, tax identification number (if any); address; method of receipt destruction; at what time, date, month, year of destruction; type of receipt; form number of the receipt*; receipt code; from number; to number; quantity. The time limit for receipt destruction is no later than 10 days from the date the tax authority announces the receipt is no longer valid.*

b) The fee and charge collecting organization must prepare an Inventory List of receipts to be destroyed. The Inventory List must detail the following contents: name of the receipt, form number of the receipt*, receipt code, quantity of receipts destroyed (from number... to number... or list each receipt number if the receipt numbers to be destroyed are not consecutive).*

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Thus, according to the above provisions, the form number of the receipt will be used in the process of receipt destruction in 2 cases:

[1] In the case where the tax authority announces that the receipt is no longer valid, the fee and charge collecting organization must destroy the receipt and send it to the tax authority.

[2] The fee and charge collecting organization must prepare an Inventory List of receipts to be destroyed. The Inventory List must detail the contents.