What is the reference number of the tax receipt in Vietnam? What is the use of a reference number of the tax receipt when the tax receipt is burned?

What is the reference number of the tax receipt in Vietnam?

Based on Clause 2, Article 32 of Decree 123/2020 ND-CP, the regulations are as follows:

Content of Documents

1. Tax deduction documents include the following content:

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

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

c) Name, address, 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, the time of income payment, total taxable income, deducted tax amount; the remaining income amount;

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

g) Full name, signature of the income payer.

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

2. Receipt

a) Name of the receipt type: Receipt for tax, fees, charges without pre-printed value; Receipt for tax, fees, charges with pre-printed value; Receipt for tax, fees, charges.

b) Form number and receipt identifier.

The form number is information representing the name of the receipt type, the number of receipt copies, and the serial number of the form in a type of receipt (a type of receipt can have many forms).

The receipt identifier is a distinguishing mark for receipts using the Vietnamese alphabet system 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 the receipt was first used as recorded on the issuance notice or the year the receipt was printed.

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Therefore, the reference number of the tax receipt is a distinguishing mark for receipts using the Vietnamese alphabet system and the last two digits of the year.

In this context, 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 the receipt was first used as recorded on the issuance notice or the year the receipt was printed.

Vietnam: Is the reference number of the tax receipt used to report to tax authorities when a tax receipt is burned?

Based on Article 40 of Decree 123/2020 ND-CP, the regulations are as follows:

Handling of printed or self-printed receipts in case of loss, fire, or damage

1. Organizations collecting fees, if they find lost, burned, or damaged receipts, whether established or not, must prepare a report on the loss, fire, or damage and notify the directly managing tax authority with the following contents: name of the organization, individual causing the loss, fire, damage of the receipt; tax identification number, address; basis for the record of loss, fire, damage; name of the type of receipt; form number of receipt; receipt identifier; from number; to number; quantity; receipt link within 5 working days from the date of the receipt loss, fire, or damage. If the fifth day coincides with a legal public holiday, the deadline is the next working day.

The report on lost, burned, or damaged receipts is done according to Form No. BC21/BLG Appendix IA issued with this Decree.

2. In case taxpayers, fee payers lose, burn, or damage documents, receipts, they can use a copy of the retained link at the fee collection organization, which is certified, stamped (if any) by said organization, along with a record of lost, burned, or damaged receipts to serve as payment, and financial settlement documents. The fee collection organization and the payer bear responsibility for the accuracy of the loss, fire, or damage of the receipts.

Therefore, according to the above regulations, the reference number of the tax receipt is among the contents used to report to tax authorities in case a tax receipt is burned.

Does the report on the use of receipts include the receipt number in Vietnam?

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

Reporting on the use of printed or self-printed receipts

1. Quarterly, the organization collecting fees is required to submit a report on the use of receipts.

The deadline for submitting the quarterly report on receipt utilization is no later than the last day of the first month of the following quarter in which receipts are used.

2. Report on the use of receipts includes the following contents: Name of the unit, tax identification number (if any), address; name of the type of receipt; form number of receipt, receipt identifier; initial balance, purchased and issued during the period; number used, deleted, lost, canceled during the period; final balance sent to the directly managing tax authority. If no receipts are used during the period, the Utilization Report should state a quantity of zero (=0). If the previous period has exhausted receipts and has reported usage with a balance of zero (0), and no new issuance notice, no receipt was used during the period, the fee collection organization is not required to submit a usage report.

If the fee collection organization appoints a third party to prepare receipts, the organization still must report receipt utilization.

The report on utilization follows Form No. BC26/BLD or Form No. BC26/BLG Appendix IA issued with this Decree.

3. Organizations collecting fees are responsible for submitting the report on receipt utilization upon dissolution, division, merger, ownership transfer along with the required fee settlement documents.

Therefore, according to the above regulations, the receipt number is one of the contents used to report on the use of receipts.