Procedures for issue of internally- or externally-printed receipts in Vietnam

Procedures for issue of internally- or externally-printed receipts in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Who must send an announcement of issue of internally- or externally-printed receipts?

According to Clause 1, Article 36 of Decree 123/2020/ND-CP, before using internally- or externally-printed receipts, each collector shall prepare and send an announcement of issue of receipts to its supervisory tax authority. The announcement of issue of receipts is sent to the tax authority electronically.

2. Regulations on issue of receipts by a tax authority in Vietnam

Regulations on issue of receipts by a tax authority according to Clause 2, Article 36 of Decree 123/2020/ND-CP are as follows:

- Before the first sale of receipts which are printed for sale according to an order placed by the Provincial Department of Taxation, the announcement of issue of such receipts is required.

The announcement of issue of receipts must be sent to all Provincial Departments of Taxation nationwide within 10 working days from the date of the announcement and before the sale of receipts. Numbers of receipts of the same reference number must be different.

- If an announcement of issue of receipts has been published on the web portal of the General Department of Taxation, it must not be sent to other Provincial Departments of Taxation.

- In case there is any change in the announcement of issue of receipts, the Provincial Department of Taxation shall repeat the abovementioned procedures for announcement of receipt issue.

3. Contents of announcement of issue of internally- or externally-printed receipts in Vietnam

According to Clause 3, Article 36 of Decree 123/2020/ND-CP, an announcement of issue of receipts includes the following information:

- The legislative document defining the functions, duties and powers to perform state management tasks with fee/charge collection;

- Name, TIN and address of the collector or of the agency authorized to collect fees/charges or issue fee/charge receipts;

- Types of receipts (enclosed with sample receipts). The sample receipt is a printed receipt that accurately and adequately reflects all items of a receipt given to a payer, and bears the number which is a series of "0" and the printed or stamped word “Mẫu” (“sample”);

- Date of commencement of use of receipts;

- Name, TIN and address of printing service provider (for externally-printed receipts); name and TIN (if any) of printing software supplier (for internally-printed receipts);

- Date of the announcement of receipt issue; name and signature of legal representative and seal of the collector.

In case the format or contents of a receipt (either compulsory or additional contents) is/are partially or entirely changed, the collector is required to provide a new announcement of receipt issue according to the provisions in Clause 3 of Article 36 of Decree 123/2020/ND-CP, except the case resulting in Point d Clause 3 of Article 36 of Decree 123/2020/ND-CP.

An announcement of receipt issue is made using Form No. 02/PH-BLG in Appendix IA enclosed with Decree 123/2020/ND-CP.

Form No. 02/PH-BLG

4. Procedures for issue of internally- or externally-printed receipts in Vietnam

Procedures for issue of internally- or externally-printed receipts according to Clause 4, Article 36 of Decree 123/2020/ND-CP are as follows:

-  The announcement of issue of receipts and sample receipt must be sent to the supervisory tax authority at least 05 days before such receipts are used.

The announcement of issue of receipts and sample receipt must be posted at a noticeable place at the premises of the collector and the entity authorized or delegated to collect fees/charges throughout the use of such receipt type;

- If the tax authority shall give a notification to the collector within 03 working days from receipt of the announcement if finding that the received announcement of issue of receipts does not contain adequate contents as prescribed.

The collector shall make necessary modifications to make its new announcement of receipt issue satisfactory;

- If the contents and format of the receipt whose issue has been announced are kept unchanged, the collector is not required to provide the sample receipt from the second and subsequent issues of receipts.

- With regard to receipts whose issue has been announced and which have the collector’s name and address pre-printed but are unused, when the collector’s name and address are changed but its TIN and supervisory tax authority are unchanged, the collector may continue using such receipts by stamping its new name and address next to its name and address pre-printed on such receipts, and send a notification of changes to the announcement of receipt issue to the supervisory tax authority, using Form No. 02/DCPH-BLG in Appendix IA enclosed with Decree 123/2020/ND-CP.

Form No. 02/ĐCPH-BLG

In case of relocation of the collector’s business location resulting in change of its supervisory tax authority, if the collector wants to continue using receipts whose issue has been announced, it shall submit the report on use of receipts to the tax authority in charge of the province from which it relocates, stamp its new address on receipts when they are used, and send the list of unused receipts, using form No. 02/BK-BLG in Appendix IA enclosed with Decree 123/2020/ND-CP, and the notification of changes to the announcement of receipt issue to the tax authority in charge of the province to which it relocates (in which the quantity of unused receipts must be specified).

If the collector stops using the receipts whose issue has been announced, it shall destroy unused receipts and notify the receipt destruction result to the tax authority in charge of the province from which it relocates, and send the new announcement of receipt issue to the tax authority in charge of the province to which it relocates.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE