Tax Certification: What Is It? What Are the Duties of Tax Authorities at All Levels Regarding Tax Certification Printing According to Current Regulations?
What is a tax instrument? What does a tax instrument include?
Based on the regulations stipulated in Section 5 of the Procedure issued together with Decision 2262/QD-TCT of 2020, a tax instrument is defined as follows:
Tax instruments include: various types of invoices, tax receipts, fee receipts, and other types of instruments (collectively referred to as instruments).
- Types of invoices: Value-added tax invoice, sales invoice (including sales invoices used for organizations and individuals in non-tariff zones), VAT refund declaration cum invoice, national reserve sales invoice, internal transfer and transportation voucher, consignment sales warehouse receipt managed like an invoice, and other types of invoices (such as stamps, tickets, cards, etc.).
- Tax receipts include: tax collection receipts, fine collection receipts (denominated and non-denominated), personal income tax deduction vouchers; collection receipts, domestically produced cigarette stamps managed in the Tax Management application as tax receipts.
- Fee and charge receipts include: non-denominated fee and charge receipts; denominated fee and charge receipts; domestically produced alcohol stamps managed in the Tax Management application as fee and charge receipts.
- Other instruments include: various types of declarations, records, reports...
- Selling single invoices: Tax authorities sell single invoices to households and individual businesses from the invoice book created and issued by tax authorities (including households and individual businesses paying lump-sum tax without the need for book invoices but needing single invoices, households, and individual businesses paying tax for each revenue occasion, and households and individuals with assets rented by agencies or units using state budget funds eligible for single invoice sales by the tax authority as prescribed).
- Issuing single invoices: The tax authority issues single invoices to households and individuals not engaged in business activities with assets rented by agencies or units using state budget funds, and non-business organizations (including organizations not being enterprises but generating sales activities, supplying services, enterprises after dissolving, bankrupting, settling tax, closing tax codes requiring invoices for liquidation, and state agencies not subject to VAT payment under the deduction method auctioning off assets) from the invoice book created and issued by tax authorities eligible for single invoice issuance.
What is a tax instrument? What are the responsibilities of tax authorities at all levels in printing instruments according to current regulations?
How to manage printing instrument contracts?
According to Sub-section 8, Section I, Part II of the Procedure issued together with Decision 2262/QD-TCT of 2020, the management of printing instrument contracts is specified as follows:
The printing contract must reflect the following criteria: Contract number, date; detailed by form, type, symbol, instrument quantity; from number, to number, and other contract monitoring criteria.
The Business Administration Office or TV - QT - AC Department at the Tax Department performs:
- After the printing contract is signed, transfer 01 copy of the printing contract to the TTHT Office of the Tax Department to input into the QLAC application.
The TVQT Division at the General Department of Taxation, TTHT Office at the Tax Department performs:
- Enter detailed data in the printing contract into the QLAC application: Form symbol, instrument name, symbol, quantity, from number, to number of each type of instrument, and other contract monitoring criteria.
- Adjust the printing contract:
+ Adjust the contract from one type of instrument to another based on the usage needs of organizations and individuals or due to policy changes. Contract adjustments do not increase the contract value.
- QLAC application automatically records:
+ Contract management book (form: HD01/AC);
+ Printed instrument symbol and quantity management book (form: HD02/AC);
+ Contract performance monitoring book (form: HD03/AC), supporting the user to monitor the number of instruments the printer has delivered; the number of instruments the printer still needs to deliver, detailed by each type of instrument.
Responsibilities of tax authorities at all levels in printing instruments
According to Sub-section 7, Section I, Part II of the Procedure issued together with Decision 2262/QD-TCT of 2020, the responsibilities of tax authorities at all levels in printing instruments are as follows:
(1) TVQT Division at the General Department of Taxation:
- Provide technical consultation: Form of instruments, printing paper, size, printing technique, anti-counterfeiting measures, inspect the quality of printed products.
- Advise leaders in organizing the bidding for printing various types of instruments according to the directives of the Prime Minister and the Ministry of Finance; draft and submit to the General Department leaders for signing printing contracts for instruments.
- Liquidate instrument printing contracts.
- Pay for instrument printing according to the agreement in the signed printing contract.
- Implement expenditures related to instrument management as approved by the General Department of Taxation's leaders.
(2) At the Tax Department:
- The Business Administration Office or TV - QT - AC Department performs:
+ Provide technical consultation: Instrument forms to be printed, printing paper, size, printing technique, anti-counterfeiting measures...
+ Inspect the quality of printed products.
+ Advise Tax Department leaders to organize or designate the printing of various types of instruments according to relevant regulations.
+ Negotiate, sign printing contracts, make payments as agreed in the contract, and liquidate the contract.
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