Report on the Situation of Using Receipts: What Contents are Included?

According to Clause 2, Article 38 of Decree 123/2020/ND-CP (Effective from July 1, 2022), the regulations on reporting the situation of using receipts include the following contents:

Name of the unit, tax code (if any), address; type of receipt; receipt form code, receipt serial number; opening balance, issued and used during the period; the number used, canceled, lost, destroyed during the period; ending balance sent to the directly managing tax authority. In the case of not using any receipts during the period, the Report on the use of receipts must specify the number of receipts used as zero (=0). If in the previous period, all receipts had been used up and the situation report had been submitted with a zero (0) balance, and no receipt issuance notification, fee collection receipt, or fee usage was made during the current period, there is no need for a fee and charge collecting organization to submit a report.

In case the fee and charge collecting organization authorizes a third party to issue receipts, the collecting organization is still required to report the usage of the receipts.

The report on the usage of receipts must follow Form No. BC26/BLDT or Form No. BC26/BLG Appendix IA issued with this Decree.

Sincerely!