Vietnam: Reports on use of receipts must be submitted by January 30, April 30, July 30, October 30

Specifically, according to Article 38 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, reporting on use of internally- and externally-printed receipts is carried out as follows:

- Every quarter, each collector shall submit report on use of receipts. The quarterly report on use of receipts must be submitted by the last day of the first month of the quarter following the reporting quarter.

- 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, canceled, 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 use of receipts shall be made using Form No. BC26/BLDT or Form No. BC26/BLG in Appendix IA enclosed herewith.

- 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.

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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