What is the form number on a tax receipt in Vietnam?

What is the form number on a tax receipt in Vietnam?

Pursuant to the form in Appendix 1B issued together with Circular 78/2021/TT-BTC, the prescribed form number on a tax receipt is as follows:

* The form number of a receipt consists of 10 characters, including:

+ The first 02 characters represent the type of receipt (01 signifies a fee, charge receipt without face value; 02 signifies a fee, charge receipt with face value.)

+ The next 03 characters represent the name of the receipt (“BLP”).

+ The following character indicates the number of receipt copies. For example, a receipt with 03 copies is marked as “3”.

+ The subsequent character (a “-”) separates the first character group from the last 03 characters of the form receipt sign.

+ The last 03 characters indicate the serial number of the form within a type of receipt.

For example: The sign 01BLP2-001 is understood to be a fee, charge receipt (type without pre-printed face value), 02 copies, first form.

* The receipt sign consists of 08 characters:

+ The first 02 characters are the province code, centrally governed city code according to Appendix I.A guidance, and apply only to receipts pre-printed by the Provincial Tax Department to sell to fee, charge collecting agencies.

+ The next 02 characters are among the group of twenty uppercase letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y used to differentiate receipt signs. For receipts self-printed by the fee, charge collecting agency, these 02 characters are the first 02 characters of the receipt sign.

+ The following character (a “-”) separates the initial characters from the last three characters of the receipt.

+ The next 02 characters represent the year of receipt printing. For example: receipts printed in the year 2022 are marked as 22.

+ The last character represents the form of the receipt. Specifically: self-printed fee, charge receipts are marked with T; pre-printed receipts are marked with P.

For example: The sign 01AA-22P is understood to be a fee, charge receipt printed by the Hanoi City Tax Department in 2022.

What is the form number on a tax receipt in Vietnam? (Image from the Internet)

What are the criteria for determining the areas that meet the conditions for using tax receipts in Vietnam?

According to Article 9 of Circular 78/2021/TT-BTC, the regulations are as follows:

Usage of receipts, documents

1. The Tax Department prints, initiates, and issues tax receipts Form CTT50 Appendix I.C issued with this Circular in the form of pre-print, self-print, and electronic to be used for tax collection, fees, charges for small businesses and individual businesses in areas meeting receipt usage conditions and for debt collection for fixed-tax households, agricultural land use tax, non-agricultural land tax for households and individuals.

2. The criteria for determining areas that meet the conditions for using tax receipts: Based on the actual management situation in the area, the District Tax Department or Regional Tax Department is responsible for determining and updating the list of areas that meet the conditions for using tax receipts for the Tax Department’s approval. Areas allowed to use tax receipts are those meeting all 03 conditions: no collection point, not delegating tax collection, and being in difficult or particularly difficult areas as per the regulations on administrative units at the commune level in difficult regions.

3. In the process of managing taxes, fees, charges according to the Law on Tax Administration, if an organization needs to use other types of documents as prescribed in clause 2 Article 30 of Decree No. 123/2020/ND-CP, the organization must send a document to the Ministry of Finance (General Department of Taxation of Vietnam) for approval and implementation.

4. For organizations using electronic receipts in cases needing to adjust certain contents of a receipt as prescribed in clause 2 Article 32 of Decree No. 123/2020/ND-CP, the organization must send a document to the Ministry of Finance (General Department of Taxation of Vietnam) for approval and implementation.

Thus, according to the regulations, the criteria for determining areas that meet the conditions for using tax receipts are based on the actual management situation at the District Tax Department or Regional Tax Department, which is responsible for determining and updating the list of areas meeting the conditions for using tax receipts for the Tax Department’s approval.

Areas allowed to use tax receipts are those meeting all 03 conditions: no collection point, not yet delegating tax collection, and being in difficult or particularly difficult areas as per regulations regarding administrative units at the commune level in difficult regions.

What is the responsibility of the General Department of Taxation of Vietnam in guiding the use of tax receipts?

Based on clause 5 Article 11 of Circular 78/2021/TT-BTC, the regulations are as follows:

- Implementation schedule of the tax authority's electronic invoice management system:

+ The General Department of Taxation of Vietnam is responsible for investing in upgrading the technical infrastructure of the electronic invoice system to be ready to receive requests and connect with all organizations providing electronic invoice services that meet the criteria according to clause 2 Article 10 of this Circular from July 1, 2022. For organizations and individuals wishing to implement electronic invoices before July 1, 2022, the General Department of Taxation of Vietnam is responsible for utilizing all existing IT technical infrastructure resources to implement. Organizations with capabilities are encouraged to participate in providing reception, transmission, and storage services for electronic invoice data with tax authorities.

+ The General Department of Taxation of Vietnam is responsible for announcing the schedule, criteria for selecting organizations providing electronic invoice services to connect with tax authorities ensuring transparency. In cases where the number of organizations meeting all the criteria prescribed in clause 2 Article 10 of this Circular and wishing to connect with tax authorities exceeds the capacity of the system, the General Department of Taxation of Vietnam will, based on customer information using the organization’s electronic invoice service as of August 31, 2021 (according to the tax authority’s management information), choose organizations with a large number of customers and enter into contracts to provide reception, transmission, and data storage services for electronic invoices as prescribed in clause 3 Article 10 of this Circular.

- The General Department of Taxation of Vietnam is responsible for guiding the procedures for canceling invoices printed by the Tax Department and building procedures for managing, using tax receipts, fees, and charges at tax authorities at all levels.

Thus, the General Department of Taxation of Vietnam is responsible for guiding the procedures for canceling invoices printed by the Tax Department and building procedures for managing, using tax receipts, fees, and charges at tax authorities at all levels.