Chương III Nghị định 123/2020/NĐ-CP: Quy định đối với chứng từ

Chapter III

REGULATIONS ON RECORDS

Section 1. GENERAL PROVISIONS

Article 30. Types of records

1. Records serving the management of taxes, fees and charges by tax authorities include:

a) Certificate of personal income tax withholding;

b) Receipts, including:

b.1) Tax, fee or charge receipts without pre-printed face values;

b.2) Tax, fee or charge receipts with pre-printed face values;

b.3) Tax, fee or charge receipts.

2. The Minister of Finance shall stipulate and provide guidance on other records which are required to serve the management of taxes, fees and charges in accordance with regulations of the Law on tax administration.

Article 31. Time of preparing records

When deducting personal income tax (PIT) or collecting taxes, fees or charges, organizations deducting PIT or collectors of taxes, fees or charges (hereinafter referred to as “collector”) shall prepare and give PIT deduction statements or receipts to persons whose income is deducted or payers of taxes, fees or charges (hereinafter referred to as “payer”).

Article 32. Contents of records

1. A certificate of personal income tax withholding contains the following information:

a) Name, form number, reference number and ordinal number of the certificate of personal income tax withholding;

b) Name, address and TIN of the applicant;

c) Name, address and TIN of the taxpayer (if available);

d) Nationality (if the taxpayer is not a Vietnamese citizen);

dd) Taxable income, time of income payment, total taxable income, PIT amount deducted, income amounts received;

e) Date of the certificate of personal income tax withholding;

g) Full name and signature of income payer.

In case of electronic certificate of personal income tax withholding, digital signature is required.

2. A receipt contains the following information:

a) Name of receipt: Tax, fee or charge receipt without a pre-printed face value; Tax, fee or charge receipt with a pre-printed face value; Tax, fee or charge receipt.

b) Form number and reference number of the receipt.

The receipt form number reflects the receipt type, number of its copies, and ordinal number of the receipt form (if a receipt type consists of different forms).

The receipt reference number is a sign used for identifying a particular receipt and is comprised of Vietnamese alphabet and 02 last numerals of the year.

02 last numerals of the year on an externally-printed receipt are those of the year in which the receipt is printed. 02 last numerals of the year on an internally-printed receipt or electronic receipt are those of the year specified in the announcement of receipt issue or in which the receipt is printed.

c) Receipt number is the ordinal number specified in a tax, fee or charge receipt. The receipt number is written in Arabic numerals and consists of 7 digits. The first number of an internally- or externally-printed receipt is 0000001. The number of an electronic receipt begins from 1, on January 01 or the first day on which the electronic receipts are used, and ends on December 31 every year.

d) Copies of a receipt (internally- or externally-printed receipt) are sheets of the same receipt. Each receipt has at least 02 copies or parts, including:

- Copy (part) 1 is kept by the collector;

- Copy (part) 2 is delivered to the tax, fee or charge payer;

The third and subsequent copies of the receipt are named according to their use purposes to serve the performance of management tasks as prescribed.

dd) Name and TIN of the collector.

e) Names of types of taxes, fees or charges, and amounts in figures and in words.

g) Date of making the receipt.

h) Signature of cashier. In case of electronic receipts, digital signature is required.

i) Name and TIN of receipt printing service provider (in case of externally-printed receipts).

k) The receipt is written in Vietnamese language. If a foreign language text is necessary, it must be placed between parentheses ( ) or next to the Vietnamese text, in which case it must be smaller than the Vietnamese text.

Numbers on the receipt must be natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency on the receipt shall be VND. If other amounts payable to state budget are collected in foreign currencies as prescribed by law, the currency on receipts may be written in either the foreign currency or VND by exchanging such amounts from the foreign currency to VND according to the exchange rates prescribed in Clause 4 Article 3 of the Government’s Decree No. 120/2016/ND-CP dated August 23, 2016.

If a receipt does not have enough lines for specifying all types of fees/charges collected, it may be accompanied by a list of collected fees/charges. The collector shall decide the format of the list of collected fees/charges. This list must bear the text “kèm theo biên lai số... ngày... tháng.... năm” (this list is enclosed with the receipt No……….dated…….”).

If some items of an electronic receipt need to be changed to meet the actual conditions, the collector shall request the Ministry of Finance (via the General Department of Taxation) in writing to give its approval and guidance before making such changes.

In addition to the compulsory contents prescribed in this Clause, the collector may add other information, including its logo/decorative or advertising images, to a receipt in accordance with regulations of laws provided that such additional information shall neither hide nor obscure the compulsory contents. The font size of additional information on a receipt must be smaller than that of the compulsory contents.

3. Forms of electronic records shall comply with the provisions in Clause 10 Article 4 of the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, and its instructional documents.

Section 2. ELECTRONIC RECORDS

Article 33. Electronic record format

1. Format of an electronic receipt:

The format of receipts prescribed in Point b Clause 1 Article 30 hereof complies with the following provisions:

a) Electronic receipts shall be XML (eXtensible Markup Language) documents, which are meant to share electronic data between IT systems;

b) The data of an electronic record consists two components: information about the transaction and the digital signature;

c) The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of electronic receipts prescribed herein.

2. Format of an electronic PIT deduction statement:

When using the document in Point a Clause 1 Article 30 hereof in the electronic form, the organization deducting PIT shall develop a software system serving the use of electronic records which must contain adequate compulsory contents specified in Clause 1 Article 32 hereof.

3. Contents of electronic PIT deduction statements or receipts must be fully and accurately displayed, ensure readers can read them with electronic devices.

Article 34. Application for use of electronic records

1. Before using the electronic receipt as prescribed in Point b Clause 1 Article 30 hereof, the collector shall apply for use of the electronic receipt through the web portal of the General Department of Taxation.

An application for use of electronic receipt shall be made using Form No. 01/DK-BL in Appendix IA enclosed herewith.

The General Department of Taxation shall receive applications for use of electronic receipts and send notices, using form No. 01/TB-TNDK in Appendix IB enclosed herewith, through its web portal to applicants.

2. Within 1 working day from receipt of the application for use of electronic receipt, the tax authority shall send an electronic notice of approval of the application, if it is valid and satisfactory, or refusal of the application, if it is unsatisfactory or has mistakes, prepared according to the form No. 01/TB-DKDT in Appendix IB enclosed herewith, to the applicant specified in Clause 1 of this Article.

3. When starting the use of electronic receipt as prescribed herein, the collector prescribed in Clause 1 of this Article shall destroy any unused physical receipts/records as prescribed.

4. In case there is any change in the application for use of electronic receipt as prescribed in Clause 1 of this Article, the collector of fees/charges payable to state budget shall make such change and submit the application for change to registration information to the tax authority by using form No. 01/DK-BL in Appendix IA enclosed herewith through the web portal of the General Department of Taxation.

Section 3. INTERNALLY- AND EXTERNALLY-PRINTED RECEIPTS

Article 35. Rules for creation of receipts

1. Each Provincial Department of Taxation shall place orders for printing of receipts (without pre-printed face value) which shall be then sold to collectors at prices sufficient to cover printing/issue costs.

2. If ordering the printing of receipts, collectors shall select and enter into printing service contracts with qualified printing service providers.

3. In case of internally-printed receipts, a collector is required to meet the following requirements:

a) It must have an equipment system (computers and printers) serving the printing and issuance of receipts when collecting fees/charges.

b) It must be an accounting unit as defined in the Law on accounting and have receipt printing software programs to ensure the transmission of receipt data to accounting software (or database) for declaration as prescribed.

The receipt printing system must comply with the following rules:

b.1) Receipts must be automatically numbered. Each copy of a receipt shall be printed out once. If a copy is printed out two times or more, it must be expressed as a copy.

b.2) The receipt printing software must ensure security by classifying users so that unauthorized persons cannot change date of the software application.

In case of purchase of receipt printing software, the collector must buy a printing software program from a qualified software supplier as prescribed.

b.3) Internally-printed receipts which are not yet issued shall be stored in the computer system according to regulations on information security.

b.4) Issued internally-printed receipts shall be stored in the computer system according to regulations on information security and in a manner that they may be accessed, extracted and printed out for reference when necessary.

Article 36. Announcement of issue of internally- or externally-printed receipts

1. 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. Issue of receipts by a tax authority

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. An announcement of issue of receipts includes the following information:

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

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

c) 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”);

d) Date of commencement of use of receipts;

dd) 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);

e) 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 this Clause, except the case resulting in Point d Clause 3 of this Article.

An announcement of receipt issue is made using Form No. 02/PH-BLG in Appendix IA enclosed herewith.

4. Procedures for issue of receipts:

a) 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;

b) 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;

c) 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.

d) 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 herewith.

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 herewith, 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.

Article 37. Issuance of and authorization to issue receipts

1. Issuance of receipts

An issued receipt must accurately reflect the conducted economic transaction; numbers of receipts shall be issued in ascending order.

Copies of a receipt number must have the same contents. If a receipt contains errors, the cashier shall not tear the erroneous receipt from its counterfoil. If he/she has done so, the erroneous receipt must be retained. The collector’s seal shall be appended to copy 2 of the receipt (which will be given to the payer) at its upper left corner.

2. Receipts which are made according to the provisions in Clause 1 of this Article are legal records used for payment, accounting and financial statements.

If a receipt is not made according to the provisions in Clause 1 of this Article, it shall be not valid for payment, accounting and financial statement.

3. Authorization to issue receipts

a) A collector may authorize third party to issue receipts. The authorization to issue receipts must be made in writing and notified to the supervisory tax authorities of the collector and authorized party according to Form No. 02/UN-BLG in Appendix IA enclosed herewith at least 03 working days before receipts are issued by the authorized party;

b) The written authorization must contain adequate information about the receipt to be issued under authorization (format, type, reference number, quantity of receipts (from number…..to number….); purposes and duration of the authorization; method of delivery or installation of receipts (if they are internally printed); method of payment for receipts;

c) The collector shall prepare a notification of authorization which must contain adequate information about the receipt to be issued under authorization, purposes and duration of the authorization as specified in the written authorization, and the name, signature and seal (if any) of the collector’s representative, and send it to the authorized party and send the announcement of issue of receipts to the tax authority; such notification of authorization must be posted at a noticeable place at the premises of the authorized party;

d) Receipts issued under authorization must still bear the collector’s (i.e. the authorizing party’s) name and seal which is appended to each receipt on its upper left corner (if receipts are printed out from the authorized party's printer, the collector's seal is not required);

dd) If a collector distributes externally-printed receipts of the same reference number to its affiliated units or authorized parties which shall directly collect fees/charges, it must keep a log of distribution of receipts to each affiliated unit/authorized party. Affiliated units/ authorized parties shall use receipts distributed by the collector in ascending order;

e) The collector and authorized party shall make periodic reports on receipts issued under authorization. The collector shall submit report on use of receipts to its supervisory tax authority in accordance with regulations herein (including the quantity of receipts issued by its authorized parties). The authorized party is not required to send the announcement of receipt issue and report on use of receipts to the tax authority;

g) When the authorization expires or is terminated before its expiration date, two parties must certify such termination of authorization in writing, notify it to the tax authority and post it at the location of collection of fees/charges.

Article 38. Reporting on use of internally- and externally-printed receipts

1. 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.

2. 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, cancelled, 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.

3. 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.

Article 39. Destruction of receipts

1. Receipts shall be destructed in the following cases:

- Externally-printed receipts that are incorrect, repeated or redundant must be destroyed before the receipt printing service contract is finalized.

- Receipts issued by accounting units shall be destroyed in accordance with regulations of the Law on accounting.

- Collectors must destroy their receipts which are no longer used.

- Receipts which are not yet issued but are exhibits of lawsuit cases shall not be destroyed and must be handled in accordance with regulations of laws.

2. Receipts certified to be destroyed

- Destruction of externally- or internally-printed receipts means the burning, cutting, shredding or use of another destruction method as long as the destroyed receipts can no longer be read.

- Destruction of electronic receipts means a method adopted to make electronic receipts no longer exist on the information system or make the information contained in such electronic receipts inaccessible and un-referable.

Unless otherwise prescribed by competent authorities, electronic receipts whose retention period has expired as prescribed in the Law on accounting shall be destroyed. The destruction of electronic receipts must avoid causing any impact on the integrity of the electronic receipts that have not been destroyed and the normal operation of the information system.

3. Procedures for destruction of receipts

a) Receipts must be destroyed within 30 days from the date on which the destruction is notified to the supervisory tax authority.

When receipts become invalid as notified by the tax authority, the collector shall destroy receipts and provide the tax authority with the following information: the collector’s name, TIN (if any) and address, destruction method, time and date of destruction, type, form number and reference number of destroyed receipt, number of destroyed receipts (from number…..to number…..), and quantity of destroyed receipts. Receipts must be destroyed within 10 days from the date on which they are invalid as notified by the tax authority.

b) The collector shall make the list of receipts to be destroyed. The list of receipts to be destroyed must specify the name, form number and reference number of the receipt, quantity of receipts to be destroyed (from number….to number…., or number of each receipt to be destroyed if the receipt numbers are not continuous).

c) The collector shall establish a receipt destruction council. The receipt destruction council is comprised of senior representatives and representatives of the accounting department of the collector in charge of collecting other amounts payable to state budget.

d) The receipt destruction record must bear signatures of members of the receipt destruction council who shall assume legal liability for any mistakes thereof.

dd) A receipt destruction dossier includes: The decision on establishment of the receipt destruction council; the list of receipts to be destroyed; the receipt destruction record; and the notice of receipt destruction result.

The receipt destruction dossier must be kept by the collector. The notice of receipt destruction result is made using Form No. 02/HUY-BLG in Appendix IA enclosed herewith into 02 copies of which one copy is kept by the collector, and the other is sent to the collector’s supervisory tax authority within 05 working days from the date of receipt destruction. The notice of receipt destruction result must specify type, reference number of destroyed receipt, quantity of destroyed receipts (from number…..to number….), reasons, date and time, and method of destruction.

e) Tax authorities shall take charge of destroying receipts which are printed according to orders of a Provincial Department of Taxation, are not sold but no longer used. b) The General Department of Taxation shall promulgate procedures for destruction of receipts printed according to orders of Provincial Departments of Taxation.

Article 40. Handling of lost, burnt or damaged externally- or internally-printed receipts

1. The collector shall make a report on any lost, burnt or damaged receipts, whether they are issued or not, and provide its supervisory tax authority with the following information within 05 working days from the occurrence of such loss, burning or damage, including: name, TIN and address of entity causing the receipt loss, burning or damage as specified in the case record, type, form number and reference number of the receipt, quantity of receipts (from number….to number…..) and copies of receipts. If the deadline (i.e. 05^th day) falls on the day off as prescribed by law, the deadline shall be the day following that day off.

The report on loss, burning or damage to receipts is made using Form No. BC21/BLG in Appendix IA enclosed herewith.

2. If the PIT deduction statement or receipt of a taxpayer or fee/charge payer is lost, burnt or damaged, he/she may use the photocopy of the copy of the lost, burnt or damaged PIT deduction statement or receipt kept by the collector, which must bear the collector’s certification and seal (if any), and the record of such loss, burning or damage case as evidencing records for payment/financial statements. The collector and payer are responsible for the accuracy of the loss, burning or damage to the receipt.