The General Department of Taxation's guidelines for non-agricultural land use tax receipts and tax receipts in Vietnam

The General Department of Taxation's guidelines for non-agricultural land use tax receipts and tax receipts in Vietnam (Internet image) 

Regarding this issue, LawNet would like to answer as follows:

On August 21, 2023, the General Department of Taxation issued Official Dispatch 3699/TCT-TVQT on guidance on non-agricultural land use tax receipts and tax receipts.

The General Department of Taxation's guidelines for non-agricultural land use tax receipts and tax receipts in Vietnam

Specifically, according to the regulations in Point 4.3 of Clause 4 fof Article 17 of Circular 153/2011/TT-BTC and Clause 1 of Article 9 of Clause 4 of Article 12 of Circular 78/2021/TT-BTC and Point o of Clause 4 of Article 87 of Circular 80/2021/TT-BTC, the General Department of Taxation is still issuing non-agricultural land use tax receipts (CTT09B) to the Department of Taxations of provinces and cities to collect non-agricultural land use tax.

However, up to now, the General Department of Taxation stamp warehouse and the stamp warehouse at the General Department of Taxation Representative Office in Ho Chi Minh City no longer have non-agricultural land use tax receipts (CTT09B) to issue to Department of Taxations.

Therefore, the General Department of Taxation guides the implementation of these contents as follows:

(1) In the case of continued use until the end:

If at the Department of Taxation warehouse (including the Department of Taxation) there are still enough non-agricultural land use tax receipts (CTT09B) to use until the end of 2023, the Department of Taxation will use them until the end. After using all non-agricultural land use tax receipts (CTT09B), the Department of Taxation itself prints, creates, and issues tax receipts, Form CTT50, Appendix I.C. issued together with Circular 78/2021/TT-BTC, in the form of printed, self-printed, and electronic orders to collect non-agricultural land use tax for households and individuals.

(2) In case of transfer: The Department of Taxation has an outstanding number of CTT09B receipts that are expected to be usable until June 30, 2024, which is in the case of transfer to another Department of Taxation as expected by the General Department of Taxation;

Specifically, the list of transfers by the Department of Taxation is as follows:

Note: The amount transferred to the General Department of Taxation may change according to the actual situation

(3) In case of transfer: The Department of Taxation needs to receive receipt CTT09B because the Department of Taxation's warehouse is out of stock or not in enough quantity to meet usage needs until the end of 2023 and have not yet had time to order, self-print, or create CTT50 tax receipts as prescribed in Circular 78/2021/TT-BTC.

The transfer of CTT09B receipts is carried out according to the Print Management Process issued with Decision 2262/QD-TCT 2020 of the General Department of Taxation and Official Dispatch 1678/TCT-TVQT dated May 11, 2023 of the General Department of Taxation on the issuance of receipts to the Department of Taxations of the Southern provinces (from Da Nang onward) and the transfer of stamps between Department of Taxations.

(4) Funding for printing CTT50 receipts: The Department of Taxation, based on the actual need to use CTT50 tax receipts, sends them to the General Department of Taxation for consideration according to regulations.

(5) For tax receipts CTT50 ordered by the General Department of Taxation according to the provisions of Circular 92/2015/TT-BTC that still exist in the warehouse of tax authorities at all levels and have expired, the Department of Taxation needs to carry out liquidation and destruction according to the provisions of the Print Management Process issued together with Decision 2262/QD-TCT in 2020 of the Director General of the General Department of Taxation.

More details can be found in Official Dispatch 3699/TCT-TVQT, dated August 21, 2023.

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