Is it permissible to delegate the issuance of receipts?

Is it possible to delegate the issuance of receipts? (Illustrative image)

To be specific, in Clause 3, Article 39 of the Draft Decree on invoices and documents, the delegation of receipt issuance is stipulated as follows:

- Fee and charge-collecting organizations may delegate the issuance of receipts to third parties. The delegation between the delegator and the delegatee must be in written form, and a notice must be sent to the tax authority directly managing the delegator and delegatee no later than three (03) days before the delegatee starts issuing receipts.

- The delegation document must fully specify the information about the delegated receipts (form, type, code, quantity of receipts (from number... to number...); purpose of delegation; duration of delegation; method of delivery or installation of delegated receipts (if they are self-printed or electronic receipts); payment method for delegated receipts).

- The delegator must issue a delegation notice containing full information about the delegated receipts, purpose of delegation, duration of delegation based on the signed delegation document, with the name, signature, and seal (if any) of the representative of the delegator to the delegatee and send a release notice to the tax authority; It must also be posted at the fee and charge collection place, at the delegatee’s organization and at the fee and charge collection place.

- Delegated receipts must still bear the name of the fee and charge-collecting organization (delegator) and the delegator’s seal on the top left of each receipt (if the receipt is printed from the delegatee’s printer, the delegator’s seal is not required).

- In cases where the fee and charge-collecting organization has many affiliated units directly collecting fees or many delegatee establishments using the same type of printed receipts with the same code divided among different establishments within the entire system, the fee and charge-collecting organization must maintain a log to monitor the allocation of receipt quantities to each affiliated unit and delegatee establishment. Affiliated units and delegatee establishments must use receipts in numerical order from smallest to largest within the allocated receipt range.

- The delegator and the delegatee must consolidate and periodically report on the usage of delegated receipts. The delegator must report the usage of receipts to the tax authority directly managing them as guided in this Decree (including receipt numbers used by the delegatee). The delegatee is not required to issue receipt release notifications or report on receipt usage to the tax authority.

- Upon the expiration of the delegation term or early termination of the delegation, both parties must acknowledge this in writing and notify the tax authority and post it at the fee and charge collection place.

More details can be found in the Draft Decree on invoices and documents.

Thuy Tram

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