What is the deadline for sending the announcement of issue of receipts in Vietnam?

What is the deadline for sending the announcement of issue of receipts in Vietnam?

Based on Clause 4, Article 36 of Decree 123/2020/ND-CP, it is stipulated as follows:

Issuance Notification of Pre-printed or Self-printed Receipts

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4. Procedures for issuing receipts:

a) The issuance notification and sample receipts must be sent to the directly managing tax authority no later than 5 days prior to when the business organization begins using the receipts. The issuance notification, including sample receipts, must be clearly posted at the fee and charge collecting organization and any organization authorized to collect fees and charges throughout the duration of receipt usage;

b) In the event that the tax authority, upon receiving the issuance notification from the fee and charge collecting organization, detects that it does not meet the required content, the tax authority must issue a written notice to the fee and charge collecting organization within 3 business days from the date of receipt. The fee and charge collecting organization is responsible for adjusting the issuance notification to meet requirements;

c) For the subsequent issuance of receipts beyond the first time, if there is no change in the content and form of the receipts already notified to the tax authority, it is not necessary to send a sample receipt;

d) For receipt numbers that have been reported for issuance but have not been fully utilized and have pre-printed names and addresses, if there is a change in the name or address without a change in the tax code and managing tax authority, the organization should stamp the new name and address next to the pre-printed fields to continue using them and send a notification to adjust information in the issuance notification to the directly managing tax authority following Form No. 02/DCPH-BLG Appendix IA issued with this Decree.

In circumstances where the change of business address leads to a change in directly managing tax authority, if the organization still needs to use the issued receipts not yet utilized, a report on the usage situation must be submitted to the transferring tax authority, and the new address must be stamped on the receipts. A list of unused receipt forms following Form No. 02/BK-BLG Appendix IA issued with this Decree, and a notification to adjust information in the issuance notification should be submitted to the new managing tax authority (specifying the not yet utilized issued receipt numbers to continue using). If the organization does not plan to use the issued but not yet utilized receipts, they must cancel the unused receipt numbers and notify the cancellation results to the transferring tax authority and issue new receipt notifications with the new receiving tax authority.

Thus, the announcement of issue of receipts must be sent to the directly managing tax authority no later than 5 days before the business organization starts using the receipts.

What is the deadline for sending the announcement of issue of receipts in Vietnam? (Image from the Internet)

What are the rules for the creation of pre-printed receipts of Provincial Department of Taxation of Vietnam?

Based on Article 35 of Decree 123/2020/ND-CP, it is stipulated as follows:

Principles of Creating Receipts

1. The Provincial Department of Taxation creates pre-printed receipts (type without pre-printed face value) for sale to fee and charge collecting organizations at prices ensuring coverage of printing and issuing costs.

2. In the case of pre-printed receipts, fee and charge collecting organizations must select eligible printing organizations according to regulations to sign a contract for the printing of fee and charge collecting receipts.

3. For self-printed receipts, the fee and charge collecting organization must meet the following conditions:

a) Have a system of equipment (computers, printers) capable of printing and issuing receipts upon collecting fees and charges.

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

The self-printing system must adhere to the following principles:

b.1) The numbering on receipts must be generated automatically. Each copy of a receipt number can only be printed once, and subsequent prints must be labeled as copies.

b.2) The software to print receipts must ensure security requirements by assigning user rights, prohibiting unauthorized users from altering application data.

In cases where fee and charge collecting organizations purchase software from software supply organizations for self-printing, they must select organizations meeting the required standards and conditions for software provision.

b.3) Unused self-printed receipts must be stored in the computer system according to information security policies.

b.4) Issued self-printed receipts must be stored in the computer system according to information security policies, and the receipt content must ensure it can be accessed, extracted, and printed for reference when needed.

The Provincial Department of Taxation creates pre-printed receipts (type without pre-printed face value) for sale to fee and charge collecting organizations at prices ensuring coverage of printing and issuing costs.

What are cases of destruction of receipts in Vietnam?

According to Clause 1, Article 39 of Decree 123/2020/ND-CP, receipts can be destroyed in the following cases:

- Pre-printed receipts that have printing errors, duplicates, or excess must be destroyed before liquidating the contract for printing fee and charge receipts.

- Types of issued receipts from accounting units must be destroyed in accordance with the law on accounting.

- Fee and charge collecting organizations with receipts that are no longer used must proceed to destroy the receipts.

- Unissued receipts that serve as evidence in legal cases are not destroyed but processed according to legal stipulations.