Vietnam: Reports on use of internally- or externally-printed receipts must be submitted periodically

Vietnam: Reports on use of internally- or externally-printed receipts must be submitted periodically (Illustrative image)

Under the Draft Decree on invoices and records, the report on the use of internally- or externally-printed receipts in Vietnam is specified as follows:

1. Every quarter, each collector shall submit report on use of receipts.

The deadline for submission of quarterly reports on the use of receipts is as follows:

+ Quarter I report: no later than April 30,

+ Quarter II report: no later than July 30,

+ Quarter III report: no later than October 30, and

+ Quarter IV report: no later than January 30 of the following year.

2. A report on use of receipts shall contain the following information: The collector’s name, TIN (if any) and address; type of receipt; form number and reference number of the receipt; the quantity of unused receipts at the beginning of the period, and the quantity of receipts bought in the period; the quantity of receipts used, cancelled, lost and destroyed in the period; the quantity of unused receipts at the end of the period; If no receipts are used during the period, the quantity of receipts used in the period specified in the report shall be zero (0). If the quantity of unused receipts specified in the report on use of receipts in the previous period is zero (0) and no announcement of issue of receipts is made and no receipts are used during this period, the report on use of receipts is not required.

If a third party is authorized to issue receipts, the collector shall still submit report on use of receipts.

The report on the use of receipts follows Form No. 17/CT-BL Appendix issued together with this Decree.

A collector that is dissolved, fully or partially divided, merged or has its ownership transferred, it shall submit the report on use of receipts by the same deadline for submission of fee/charge statements.

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

Thuy Tram

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE