What is a tax receipt number in Vietnam? Which agency creates the tax receipt in Vietnam?

What is a tax receipt number in Vietnam?

Pursuant to Article 32 of Decree 123/2020-ND-CP, the regulation is as follows:

Content of the record

1. Tax deduction records include the following contents:

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

b) Name, address, tax code of the payer;

c) Name, address, tax code of the taxpayer (if the taxpayer has a tax code);

d) Nationality (if the taxpayer does not hold Vietnamese nationality);

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

e) Date, month, year of issuing the tax deduction record;

g) Full name, signature of the income payer.

In the case of using electronic tax deduction records, the signature on the electronic record is a digital signature.

2. Receipt

a) Name of type of receipt: Tax, fee, charge receipt without pre-printed value; tax, fee, charge receipt with pre-printed value; receipt for tax, fee, charge collection.

b) Receipt form code and receipt code.

Receipt form code contains information expressing the name of the receipt type, the order number of the receipt set, and the model order number within a type of receipt (a type of receipt may have multiple models).

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

For printed receipts, the last two digits of the year are the year the receipt was printed. For self-printed and electronic receipts, the last two digits of the year are the year when the receipt starts being used as noted in the issuance notice or the year the receipt is printed.

c) The receipt number is the serial number shown on the tax, fee, charge collection receipt. The receipt number is written using Arabic numerals with a maximum of 7 digits. For self-printed and printed receipts, the receipt number starts from 0000001. For electronic receipts, the electronic receipt number starts from 1 on January 1 or the starting date of using electronic receipts and ends on December 31 annually.

d) Duplicate of the receipt (applies to printed and self-printed receipts) is the number of sheets within the same receipt number. Each receipt number must have at least 02 duplicates or 02 parts, in which:

- Part 1: Retain at the collecting organization;

- Part 2: Gave to the taxpayer, fee, charge payer;

The third and subsequent duplicates are designated according to specific usage to serve management tasks as prescribed by law.

đ) Name, tax code of the tax, fee, charge collecting organization.

e) Names of the categories of tax, fees, charges and the amount written in both numbers and words.

g) Date, month, year of issuing the receipt.

h) Signature of the person collecting the money. In case of using electronic receipts, the signature on the electronic receipt is a digital signature.

i) Name, tax code of the organization receiving the print receipt (in case of printed receipts).

k) The receipt is presented in Vietnamese. In case of additional foreign language content, the additional content in foreign language is placed to the right in parentheses “( )” or immediately below the line of content written in Vietnamese with a smaller font size than the Vietnamese text.

Numbers written on the receipt are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency written on the receipt is Vietnamese Dong. **** In cases where other charges belonging to the state budget are prescribed by law to be collected in foreign currency, they may be collected in foreign currency or in Vietnamese Dong on the basis of conversion from foreign currency to Vietnamese Dong according to the exchange rate prescribed in Clause 4, Article 3 of Decree No. 120/2016-ND-CP dated August 23, 2016, of the Government of Vietnam specifying details and guiding the implementation of certain articles of the Law on Fees and Charges.

In the case of collecting fees and charges, if the catalogue of fees and charges exceeds the number of lines of a receipt, a statement can be made attached to the receipt. The statement is self-designed by the fee and charge collecting organization to suit the characteristics of each type of fee and charge. The statement must clearly note “attached to receipt number... date... month... year”.

For fee and charge collecting organizations using electronic receipts, if it is necessary to adjust certain indicators on the electronic receipt in compliance with the actual situation, the organization has to prepare a record sending to the Ministry of Finance (General Department of Taxation) for consideration and guidance before implementation.

Apart from the mandatory information as prescribed in this clause, the fee and charge collecting organization may add additional information, including logos, decorative images, or advertisements in compliance with legal regulations and not obscuring or blurring the mandatory contents shown on the receipt. The font size of the additional information must not be larger than the font size of the mandatory content shown on the receipt.

3. Display form of electronic record as guided in Clause 10, Article 4 of Decree No. 11/2020-ND-CP dated January 20, 2020, of the Government of Vietnam regulating administrative procedures in the field of State Treasury and guiding records.

Thus, per the above regulations, the receipt number is the serial number shown on the tax, fee, charge collection receipt.

The receipt number is written using Arabic numerals with a maximum of 7 digits. For self-printed and printed receipts, the receipt number starts from 0000001.

What is a tax receipt number in Vietnam? Which agency creates the tax receipt in Vietnam? (Image from the Internet)

Which agency creates the tax receipt in Vietnam?

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

Use of receipts and records

1. The Tax Department prints, creates, and issues tax receipts in Form CTT50 Appendix I.C issued with this Circular in the forms of printed, self-printed, electronic to use for collecting taxes, fees, charges for households, individuals doing business in localities meeting the conditions for using receipts and collecting debts regarding quota households, collecting agricultural and non-agricultural land use taxes from households and individuals.

...

Thus, according to the regulation, tax receipts are printed and created by the Tax Department.

What are conditions for the areas eligible to use tax receipts in Vietnam?

Pursuant to Clause 2, Article 9 of Circular 78/2021/TT-BTC as follows:

Use of receipts and records

...

2. Criteria for determining the locality meeting the conditions to use tax receipts: Based on the actual management situation at the locality, the Sub-Department of Taxation in the region has the responsibility to determine and update the list of localities meeting the conditions for using tax receipts to present to the Tax Department for approval. Localities allowed to use tax receipts are those meeting all 03 conditions: no collection point, not yet implementing tax collection authorization and being in difficult, particularly difficult areas according to the regulations on administrative units at the commune level in difficult areas.

3. During tax, fee, charge management as prescribed by the Tax Management Law, in case organizations wish to use other types of records as prescribed in Clause 2, Article 30 of Decree No. 123/2020-ND-CP, the organization must send a record to the Ministry of Finance (General Department of Taxation) for approval and implementation.

4. For fee and charge collecting organizations using electronic receipts, if it is necessary to adjust certain content criteria on the receipt as prescribed in Clause 2, Article 32 of Decree No. 123/2020-ND-CP, the organization must send a record to the Ministry of Finance (General Department of Taxation) for approval and implementation.

Thus, according to the regulation, the conditions for the areas eligible to use tax receipts include 03 conditions:

[1] No collection point;

[2] Not yet implementing tax collection authorization;

[3] Located in difficult, particularly difficult areas according to the regulations on administrative units at the commune level in difficult areas.

Based on the actual management situation at the locality, the Sub-Department of Taxation in the region has the responsibility to determine and update the list of localities meeting the conditions for using tax receipts to present to the Tax Department for approval.