Vietnam: Information must be included in an announcement of issue of receipts

Specifically, according to Article 36 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, before using internally- or externally-printed receipts, each collector shall prepare and send an announcement of issue of receipts to its supervisory tax authority. The announcement of the issuance of receipts is sent to the tax authority electronically. An announcement of issue of receipts includes the following information:

- The legislative document defining the functions, duties and powers to perform state management tasks with fee/charge collection;

- Name, TIN and address of the collector or of the agency authorized to collect fees/charges or issue fee/charge receipts;

- Types of receipts (enclosed with sample receipts). The sample receipt is a printed receipt that accurately and adequately reflects all items of a receipt given to a payer, and bears the number which is a series of "0" and the printed or stamped word “Mẫu” (“sample”);

- Date of commencement of use of receipts;

- Name, TIN and address of printing service provider (for externally-printed receipts); name and TIN (if any) of printing software supplier (for internally-printed receipts);

- Date of the announcement of receipt issue; name and signature of legal representative and seal of the collector.

In particular, in case the format or contents of a receipt (either compulsory or additional contents) is/are partially or entirely changed, the collector is required to provide a new announcement of receipt issue according to the provisions in this Clause. An announcement of receipt issue is made using Form No. 02/PH-BLG in Appendix IA enclosed with Decree No. 123/2020/NĐ-CP.

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

Le Vy

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE