Order and Procedures for Issuing Receipts According to the Draft Decree on New Invoices

Procedures for Issuing Receipts according to the Draft Decree on New Invoices (Illustrative Image)

According to the provisions of Clause 3, Article 38 of the DraftDecree regulating invoices and vouchers, the procedures for issuing receipts are as follows:

- The Notice of Receipt Issuance and the receipt sample must be submitted to the directly managing tax authority no later than 05 (five) days before the business organization begins to use the receipts. The Notice of Receipt Issuance, including the receipt sample, must be clearly posted at the fee and charge collecting organization and the authorized or delegated organization throughout the period of receipt usage.

- In the event the tax authority, upon receiving the Notice of Receipt Issuance from the fee and charge collecting organization, finds that the notice does not meet the required content, within 03 (three) working days from the date of receipt of the Notice, the tax authority must issue a written notification to the fee and charge collecting organization. The fee and charge collecting organization is responsible for making necessary adjustments to reissue a conformable notice.

- In the event that the fee and charge collecting organization issues receipts from the second time onward without any change in the content and form of the receipts previously notified to the tax authority, it is not required to send the receipt sample.

- For the receipt numbers that have been notified for issuance but have not been fully used, with pre-printed names and addresses, if there is a change in name or address but no change in the tax identification number and the directly managing tax authority, and the fee and charge collecting organization still wishes to use the pre-printed receipts, it shall stamp the new name and address next to the pre-printed name and address fields to continue using them and send an adjustment notice of the information in the Notice of Receipt Issuance to the directly managing tax authority (Form No. 2.8 Appendix issued with this Decree).

More details can be found in the Draft Decree regulating invoices.

Thuy Tram

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