New Text Notification

New regulations of Vietnam on new, replaced, and removed periodic tax-related reports

Nguyễn Thị Diễm My

10:57, 22/07/2022

On July 15, 2022, the Ministry of Finance of Vietnam promulgated Decision No. 1421/QD-BTC disclosing the list of periodic tax-related reports.

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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