New regulations of Vietnam on new, replaced, and removed periodic tax-related reports
On July 15, 2022, the Ministry of Finance of Vietnam promulgated Decision No. 1421/QD-BTC disclosing the list of periodic tax-related reports.
Article table of contents
More specifically, the list of new, replaced, and removed periodic tax-related reports is as follows:
- New periodic report: Report on the use of fee and charge collection receipts (regarding electronic receipts);
- Replaced periodic reports:
+ The report on the use of receipts is replaced by the report on the use of receipts prescribed in Decree No. 123/2020/ND-CP;
+ The report on the use of fee and charge collection receipts is replaced by the report on the use of fee and charge collection receipts (regarding paper receipts);
+ The report on the use of stamps of domestically produced alcohol is replaced by the summary table of e-stamp data to be sent to tax authorities;
+ The report on e-receipt transmission is replaced by the summary table of e-receipts to be sent to tax authorities.
- Removed periodic reports:
+ Report on printing/provision of receipt printing software;
+ Report on printing/provision of receipt printing software/provision of electronic receipt solutions;
+ Table of receipt payment (Form CTT 25/AC)
See more details in Decision No. 1421/QD-BTC, which comes into force as of its date of signing.
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On February 23, 2023, the Prime Minister of Vietnam promulgated
On February 15, 2023, the Government of Vietnam promulgated Decree No.
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