What are types of tax receipts in Vietnam that are no longer valid and need to be canceled according to regulations? - Bao Binh (Ha Giang)
Article table of contents
The General Department of Taxation of Vietnam issued Official Dispatch 3946/TCT-TVQT on October 27, 2022, regarding the review of forms no longer in use.
Currently, various forms in the storage of tax authorities at different levels are no longer in use due to policy changes over the years. Therefore, based on legal regulations, the General Department of Taxation of Vietnam announces the types of forms that are no longer valid. To be specific:
1. Business License Tax Receipt (Form CTT03A) in Vietnam
Clause 3, Article 7, Circular 303/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance, which guides the printing, issuance, management, and use of fee and charge receipts for the state budget, stipulates:
“For the remaining Business License Tax Receipts (form CTT03A) at tax authorities, they can continue to be used until the end of 2017. After 2017, the remaining Business License Tax Receipts must be destroyed in accordance with regulations.”
Based on the above regulation, Business License Tax Receipt (form CTT03A) is no longer valid.
General Department of Taxation of Vietnam: 07 types of tax documents are no longer valid (Image from the Internet)
2. Land House Tax Receipt (Form CTT09A) in Vietnam
Clause 1, Clause 2, Article 19, Circular 153/2011/TT-BTC dated November 11, 2011, of the Ministry of Finance, guiding the non-agricultural land use tax stipulates:
"...1. This Circular takes effect from January 01, 2012.
2. Annul the previous regulations on land house tax.”
Based on the above regulation, Land House Tax Receipt (form CTT09A) is no longer valid as of January 01, 2012.
3. Computerized Tax Notice (Form CTT40B, CTT40C); Business Household Tax Payment Notice (Form CTT53B) in Vietnam
Based on Clause 13, Article 13, Appendix II issued together with Decree 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam detailing certain provisions of the tax management law stipulates:
“Article 13. Cases where tax authorities calculate and notify tax payment.
...13. A list of notices of tax authorities in Appendix II issued together with this Decree.”
Based on the above regulation, Computerized Tax Notice (forms CTT40B, CTT40C), and Business Household Tax Payment Notice (form CTT53B) issued by the General Department of Taxation are no longer valid.
4. Tax Receipts (Form CTT06), Computerized Tax Receipts Form (CTT06A), Money Receipt (Form CTT41A) in Vietnam
The Tax Receipt Form (CTT06) was printed according to Decision 30/2001/QD-BTC dated April 13, 2001, by the Ministry of Finance on the issuance of policies on the printing, issuance, management, and use of tax receipts.
On September 13, 2011, the General Department of Taxation issued Official Dispatch 3264/TCT-TVQT to the Phu Tho Tax Department, approving the use of Computerized Tax Receipts (Form CTT06A) and Money Receipt (Form CTT41A) to implement the computer-based tax fee management program in the Phu Tho Tax Department.
In Section d, Clause 1, Article 6, Circular 328/2016/TT-BTC dated December 26, 2016, by the Ministry of Finance on the management of state budget revenues through the state treasury stipulates:
“Article 6. Documents of State Budget Revenues
1. Types of state budget revenue documents:
... d) Fee receipts, charges, and fines for administrative violations: To be implemented according to the provisions of Circular 153/2012/TT-BTC dated September 17, 2012, by the Ministry of Finance on the printing, issuance, management, and use of various types of fee receipts, charges belonging to the state budget (referred to as Circular 153/2012/TT-BTC);
... In case the State Treasury prints and issues receipts from a computer program or allows the commercial bank where the State Treasury opens an account to print and issue receipts from a computer program, the receipt form printed from the program must comply with the provisions of Circular 153/2012/TT-BTC.”
In Clause 4, Article 14, Circular 328/2016/TT-BTC dated December 26, 2016, by the Ministry of Finance stipulates:
“4. If the relevant documents referred to in this Circular are amended, supplemented, or replaced, then the new amended, supplemented, or replaced documents shall apply.”
In Clause 1, Article 7, Circular 303/2016/TT-BTC dated November 15, 2016, by the Ministry of Finance on the printing, issuance, management, and use of various types of fee receipts and charges belonging to the state budget states:
“Article 7. Effective Date
1. This Circular comes into effect from January 1, 2017, and replaces Circular 153/2012/TT-BTC dated September 17, 2012, by the Ministry of Finance on the printing, issuance, management, and use of various types of fee receipts and charges belonging to the state budget.”
Based on the above provisions, the levy has been collected using fee receipts according to the provisions of Circular 303/2016/TT-BTC dated November 15, 2016. Therefore, the Tax Receipt (Form CTT06), Computerized Tax Receipt (Form CTT06A), and Money Receipt (Form CTT41A) are no longer valid for use.
5. Taxpayer Registration Certificate (Form 10-MST) and Individual Tax Code Certificate (Form 12-MST) in Vietnam
In Clause 2, Article 30, Circular 95/2016/TT-BTC dated June 28, 2016, by the Ministry of Finance, on taxpayer registration stipulates:
“2. This Circular replaces Circular 80/2012/TT-BTC dated May 22, 2012, by the Ministry of Finance guiding the implementation of the Law on Tax Administration regarding taxpayer registration”.
In Clause 2, Article 23, Circular 105/2020/TT-BTC dated December 3, 2020, by the Ministry of Finance, on taxpayer registration stipulates:
“2. This Circular replaces Circular 95/2016/TT-BTC dated June 28, 2016, by the Ministry of Finance, guiding taxpayer registration; Article 9 Circular 156/2013/TT-BTC dated November 6, 2013, by the Ministry of Finance, guiding the implementation of some articles of the Law on Tax Administration; the amended and supplemented Law on Tax Administration; and Decree 83/2013/ND-CP dated July 22, 2013, by the Government of Vietnam.”
Based on the above provisions, the Taxpayer Registration Certificate Form 10-MST and the Individual Tax Code Certificate (Form 12-MST) printed according to the form stipulated in Circular 80/2012/TT-BTC dated May 22, 2012, by the Ministry of Finance, and Circular 95/2016/TT-BTC dated June 28, 2016, by the Ministry of Finance, are no longer valid for use.
6. Domestic Alcohol Stamps and Domestic Tobacco Stamps with Multidimensional Barcodes in Vietnam
In Clause 3, Clause 4, Article 9, Circular 23/2021/TT-BTC dated March 30, 2021, by the Ministry of Finance on the printing, issuance, management, and use of electronic alcohol and tobacco stamps stipulates:
“3. The number of tobacco stamps and alcohol stamps already issued, provided, and sold as stipulated in the legal documents and guidance documents of the Minister of Finance mentioned in Clause 2 of this Article still held by tax authorities, customs authorities, enterprises, organizations, and individuals producing or importing tobacco and alcohol products must be destroyed by August 1, 2022, according to Circular 15/2020/TT-BTC dated March 23, 2020, by the Ministry of Finance; Circular 124/2007/TT-BTC dated October 26, 2007, by the Ministry of Finance; Decision 211/QD-BTC dated January 27, 2010, by the Ministry of Finance; Decision 2979/QD-BTC by the Ministry of Finance amending Decision 211/QD-BTC dated January 27, 2010, by the Ministry of Finance and related documents.
4. From July 1, 2022, the application of electronic stamps will be implemented as per this Circular.”
Based on the above provisions:
- Domestic alcohol stamps printed according to Circular 160/2013/TT-BTC dated November 14, 2013, and Circular 15/2020/TT-BTC dated March 23, 2020, by the Ministry of Finance, on the printing, issuance, management, and use of stamps for imported and domestically produced alcohol products held until July 1, 2022, must be destroyed as stipulated.
- Domestic tobacco stamps with multidimensional barcodes printed according to Decision 211/QD-BTC dated January 27, 2010, by the Ministry of Finance and Decision 2979/QD-BTC dated December 7, 2011, by the Ministry of Finance held until July 1, 2022, must be destroyed as stipulated.
7. Personal Income Tax Withholding Certificates (Form CTT56, CTT56B) in Vietnam
- In Clause 5, Article 12, Circular 78/2021/TT-BTC by the Ministry of Finance guiding the implementation of several articles of the Tax Administration Law dated June 13, 2019, Decree 123/2020/ND-CP dated October 19, 2020, by the Government of Vietnam on invoices and documents stipulates:
“5. The use of personal income tax withholding certificates continues to be implemented according to Circular 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance on the issuance, use, management of self-printed personal income tax withholding certificates (and supplementary amendments) and Decision 102/2008/QD-BTC dated November 12, 2008, by the Minister of Finance on the issuance of personal income tax withholding certificate templates until June 30, 2022. If organizations meet the conditions of information technology infrastructure, they can apply the electronic personal income tax withholding certificate form according to Decree 123/2020/ND-CP before July 1, 2022, and follow the procedures as outlined in Circular 37/2010/TT-BTC dated March 18, 2010, by the Ministry of Finance”.
- In Clause 3, Official Dispatch 2455/TCT-DNNCN dated July 12, 2022, by the General Department of Taxation on the implementation, operation of electronic invoices states:
“3. Regarding the use of electronic personal income tax withholding certificates
According to the provisions of Article 33 Decree 123/2020/ND-CP, organizations using electronic personal income tax withholding certificates are not required to register, issue notices, or transfer electronic data to tax authorities. The tax withholding organizations shall build their software system to use electronic withholding certificates ensuring the mandatory content as stipulated in Clause 1, Article 32 Decree 123/2020/ND-CP. During the period when electronic withholding certificates have not yet been implemented, organizations (including tax agencies) and enterprises can continue to use self-issued withholding certificates. From July 1, 2022, tax agencies will not continue to sell tax withholding certificates printed by the tax authorities; the remaining tax withholding certificates purchased from the tax authorities can still be used.”
Based on the above provisions, the personal income tax withholding certificates (Form CTT56, CTT56B) printed and issued by the General Department of Taxation still in the Tax Department's warehouse are no longer valid for use.
More details can be found in Official Dispatch 3946/TCT-TVQT dated October 27, 2022.
Nhu Mai
