Regulation on Issuance of Receipts

According to Clause 1, Article 37 of Decree 123/2020/ND-CP (Effective from July 1, 2022), provisions on making receipts are stipulated as follows:

The content on the receipt must be accurate with the arising economic transactions; receipts must be made in a continuous order from the smallest number to the largest number.

The content on the receipt must be consistent across all parts with the same receipt number; if there is an error or damage, the collector must not tear it from the stub or if it is already torn, the erroneously or damaged receipt must be attached; the fee and charge collecting organization, when making receipts, must stamp the collecting organization's seal on the top left corner of the second copy of the receipt (the copy given to the payer of other revenues belonging to the state budget).

Sincerely!