Vietnam: Guiding the procedures for issue of receipts from July 01, 2022

Specifically, according to Article 36 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, procedures for issue of receipts are carried out as follows:

- The announcement of issue of receipts and sample receipt must be sent to the supervisory tax authority at least 05 days before such receipts are used. The announcement of issue of receipts and sample receipt must be posted at a noticeable place at the premises of the collector and the entity authorized or delegated to collect fees/charges throughout the use of such receipt type;

- If the tax authority shall give a notification to the collector within 03 working days from receipt of the announcement if finding that the received announcement of issue of receipts does not contain adequate contents as prescribed. The collector shall make necessary modifications to make its new announcement of receipt issue satisfactory;

- If the contents and format of the receipt whose issue has been announced are kept unchanged, the collector is not required to provide the sample receipt from the second and subsequent issues of receipts.

- With regard to receipts whose issue has been announced and which have the collector’s name and address pre-printed but are unused, when the collector’s name and address are changed but its TIN and supervisory tax authority are unchanged, the collector may continue using such receipts by stamping its new name and address next to its name and address pre-printed on such receipts, and send a notification of changes to the announcement of receipt issue to the supervisory tax authority, using Form No. 02/DCPH-BLG in Appendix IA enclosed herewith.

Note: In case of relocation of the collector’s business location resulting in change of its supervisory tax authority, if the collector wants to continue using receipts whose issue has been announced, it shall submit the report on use of receipts to the tax authority in charge of the province from which it relocates, stamp its new address on receipts when they are used, and send the list of unused receipts, using form No. 02/BK-BLG in Appendix IA enclosed herewith, and the notification of changes to the announcement of receipt issue to the tax authority in charge of the province to which it relocates (in which the quantity of unused receipts must be specified). If the collector stops using the receipts whose issue has been announced, it shall destroy unused receipts and notify the receipt destruction result to the tax authority in charge of the province from which it relocates, and send the new announcement of receipt issue to the tax authority in charge of the province to which it relocates.

View more details at the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2022.

Le Vy

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