Chapter III
REGULATIONS ON RECEIPTS FOR FINES
Article 8. Classification of receipts
1. Receipt with printed face value:
a) It is a receipt on which the amount of money to be collected is printed and available for use nationwide;
b) It is used by a person having jurisdiction to impose administrative penalties to request the on-the-spot payment of a fine as defined in clause 2 of Article 69 and clause 2 of Article 78 in the Law on Handling of Administrative Violations in case of a fine of up to VND 250,000 imposed on a person, or a fine of up to VND 500,000 imposed on an entity;
c) Receipts with printed face value bear the following face values: VND 5,000; VND 10,000; VND 20,000; VND 50,000; VND 100,000; VND 200,000; VND 500,000.
2. Receipt with unprinted face value:
a) It is a receipt on which the amount of money to be collected as a fine is entered by a competent fines collecting agency, entity or person;
b) It is used for collecting fines other than those specified in clause 1 of this Article, and for collecting late payment interest.
3. These receipts are made out and printed by the state budget collection Application of the State Treasury, commercial banks where the State Treasury’s accounts are opened in accordance with the Circular No. 328/2016/TT-BTC.
Article 9. Form and content of receipts for fines
1. Form of a receipt
a) Receipts must be numbered in a continuous series and each serial number of a receipt is composed of at least 02 copies, depending on the type of receipt.
- Each serial number of the receipt with printed face value is composed of 02 copies:
+ The first copy is deposited with the collecting agency.
+ The second copy is handed out to the payer.
- Each serial number of the receipt with unprinted face value is composed of 04 copies:
+ The first copy is used for reporting and control purposes
+ The second copy is handed out to the payer.
+ The third copy is deposited with the office of the person having jurisdiction to issue fines collection decisions.
+ The fourth copy is kept at a receipt book.
b) The dominant language used in receipts is Vietnamese. If it is necessary to use a foreign language, the translation in that foreign language shall be added on the right in parentheses “()” or underneath the Vietnamese content in the font size smaller than the Vietnamese font size;
c) The collected amount of fine in Vietnamese dong written in receipts is expressed in natural numbers, such as 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9.
2. Content of receipts for fines
Information included in a receipt should be shown on the same paper side. Depending on each type of receipt, a receipt may contain part or all of the following information:
a) Collecting unit: Name of the agency or unit directly collecting the fine;
b) Name/type of the receipt (with printed or unprinted face value);
c) Symbol of the form of receipt; sign or serial number of the receipt:
Symbol of the form of the receipt (with printed or unprinted face value):
- Symbol of the Form of the receipt with unprinted face value No. 03a1 given in the Appendix I to the Decree No. 11/2020/ND-CP: CTT45.
- Symbol of the Sub-form of the receipt with printed face value No. 1 within Form No. 03a2 in the Appendix I to the Decree No. 11/2020/ND-CP:
+ CTT45B-5: Receipt with face value of VND 5,000.
+ CTT45B-10: Receipt with face value of VND 10,000.
+ CTT45B-20: Receipt with face value of VND 20,000.
+ CTT45B-50: Receipt with face value of VND 50,000.
+ CTT45B-100: Receipt with face value of VND 100,000.
+ CTT45B-200: Receipt with face value of VND 200,000.
+ CTT45B-500: Receipt with face value of VND 500,000.
- Symbol of the Sub-form of the receipt with printed face value No. 2 within the Form No. 03a2 given in the Appendix I to the Decree No. 11/2020/ND-CP:
+ CTT45B-5: Receipt with face value of VND 5,000.
+ CTT45C-10: Receipt with face value of VND 10,000.
+ CTT45C-20: Receipt with face value of VND 20,000.
+ CTT45C-50: Receipt with face value of VND 50,000.
+ CTT45C-100: Receipt with face value of VND 100,000.
+ CTT45C-200: Receipt with face value of VND 200,000.
+ CTT45C-500: Receipt with face value of VND 500,000.
Symbol or serial number of a receipt is a sign that helps to distinguish between receipts by using a set of Vietnamese alphabets and year of creation of a receipt;
d) Ordinal number of a receipt: An ordinal number of a receipt is a continuous line of natural numbers within a symbol or serial number of that receipt including 07 numerals. With each symbol or serial number of a receipt, the ordinal number of that receipt begins with the number 0000001;
dd) Names of copies of a receipt: Copies of a receipt are sheets of that receipt assigned the same ordinal number. Names of copies of a receipt shall be as defined in point a of clause 1 of Article 9 herein;
e) Full name, address and signature of the payer;
g) Reasons for payment;
h) Amount of money to be paid (printed or written in both numbers and words);
i) Information about the administrative penalty decision, including the reference number and date (day, month, year) of the administrative penalty decision; the agency/person issuing the administrative penalty decision;
k) Full name and signature of the cashier.
3. Form No. 03a1 and Form No. 03a2 in Appendix I to the Decree No. 11/2020/ND-CP are designed for receipts with printed face value and receipts with unprinted face value, respectively; Form No. 03c in Appendix I to the Decree No. 11/2020/ND-CP is designed for receipts printed by the state budget collection Application.
Article 10. Organization of receipt printing, publication, management and utilization activities
1. Printing and publication of receipts specified in clause 1 and clause 2 of Article 8 herein shall be as follows:
a) Tax Departments order printing of receipts and dispense them to Tax Sub-departments and agencies or entities tasked with collecting fines. The number of receipts printed by placing orders varies depending on the local context. Tax Departments are entitled to the state budget's funding to print receipts with printed or unprinted face value to dispense them to Tax Sub-departments and agencies or entities tasked with collecting fines.
b) Receipts must be created according to the right form with symbols and ordinal numbers, bound into books, each of which contains 50 numbers of the receipt with printed face value, or 25 numbers of the receipt with unprinted face value. Receipts should be printed by printing houses having full legal personality under contracts for printing of the requested receipt forms. Upon completion of the printing, printouts, zinc plates and printing items that are redundant or used for testing purposes shall be destroyed before contract discharge.
c) For receipts printed according to orders placed by Tax Departments, before being dispensed for the first time, the Form of receipt publication notice No. 02/PH-BLP given in an Appendix hereto must be completed. This notice shall be sent to all Tax Departments nationwide within 10 working days after the day on which it is issued, and before the day on which receipts are dispensed.
When a Tax Department has posted the receipt publication notice on the website of the General Department of Taxation, this notice shall not need to be sent to other Tax Department.
If there is any modification in the content of the notice, the issuing Tax Department shall follow the aforesaid procedures for issuance of another new notice.
d) When tax authorities dispense receipts to agencies and entities tasked with collecting fines, receivers of receipts shall present the letter of introduction (specifying the number of receipts to be received) from their employers, citizenship identification card/passport, and need to check and count each copy, number, book and symbol before leaving the tax authority’s office.
Before use, each receipt must bear the seal of the agency or entity tasked with collecting fines on the upper left, and be used in accordance with regulations as applied to the corresponding type of receipt.
2. When using receipts as prescribed in clause 1 and clause 2 of Article 8 herein, the following regulations shall be observed:
a) Receipts must be used in the ascending order of their ordinal numbers in a book. A receipt that is issued must be protected from crumpling. If it is crumpled, it needs to be diagonally crossed out and then remain in the book for the purpose of reporting to the dispensing authority;
b) A receipt with unprinted face value shall be issued in front of the payer, and fully completed before all provided data entries are printed on other copies, ensuring that provided information included in copies of the receipt matches;
c) Quarterly, no later than the last date of the first month of the quarter following the quarter when receipts are in use, agencies or entities tasked with collecting fines are required to report to receipts-dispensing authorities on use of receipts by completing the Form No. BC26/BLP in an Appendix to this Circular. If that last date is a day-off or a public holiday prescribed in laws, the deadline for submission of the aforesaid report shall be extended to the date following that day-off or public holiday.
If no receipt is used in a reporting period, the number of receipts used which equals zero (=0) should be shown in the report. If all receipts in the previous period have been used up; the number of receipts in stock in the previous period which is zero (=0) has been reported; and no receipts are received or used in the reporting period in question, agencies or entities tasked with collecting fines are not required to submit the report on use of receipts.
Annually, entities tasked with collecting fines shall work with dispensing authorities to reconcile received receipts with dispensed receipts in accordance with clause 7 of Article 1 in the Circular No. 72/2021/TT-BTC, amending and supplementing point b and c of clause 7 of Article 7 in the Circular No. 328/2016/TT-BTC.
d) Agencies or entities tasked with collecting fines enter the number of receipts returned to tax authorities at the column indicating receipts returned to tax authorities in the Form of report on use of receipts No. BC26/BLP in an Appendix to this Circular in the following cases:
- Receipts may be returned to tax authorities for future use if they remain valid for continued use, are in a book that remains intact, are not torn, damaged by termites, and are not stamped by fines collecting entities.
- Receipts may be returned to tax authorities for destruction if receipt books remaining intact are no longer valid for use (including damaged receipts); or receipts valid for use are stamped by fines collecting entities.
If new receipts left in the receipt book (including damaged ones) are not needed by fines collecting entities, or if fines collecting entities find erroneous receipts, fines collecting entities may diagonally cross receipts and remain them in the receipt book and then listed them in the section of used receipts at the cancellation column in the Form of report on use of receipts No. BC26/BLP in an Appendix hereto.
dd) When exercising the authority to impose fines in accordance with regulations, commune-level People's Committees must use receipts received from Tax Sub-departments to collect fines directly, and shall be prohibited from using other receipts.
3. In collecting fines, the State Treasury, commercial banks where the State Treasury’s account is opened, or the persons having jurisdiction to collect fines as defined in point c of clause 1 of Article 20 in the Decree No. 118/2021/ND-CP shall collect fines based on the amount of money specified in administrative penalty decisions, and use correct forms to issue receipts to entities or persons paying fines as an evidence of the collected amount of money.
4. If receipts prescribed in clause 1 and clause 2 of Article 8 herein are lost or burnt, the following action shall be taken:
When discovering that any receipt (irrespective of whether it has been issued or not) is lost or burnt, the tax authority or fines collecting entity shall keep a record of such situation and make a report on the case; concurrently, shall notify the immediate supervisory tax authority of this by completing the Form No. BC21/BLP in an Appendix to this Circular within 05 working days from the occurrence date. If the last day of the aforesaid time limit (i.e. the fifth day) falls on a day-off or public holiday prescribed in laws, the notification deadline shall be extended to the date following that day-off or public holiday.
Tìm kiếm
Thông tư 18/2023/TT-BTC thu nộp tiền phạt bừ trừ số tiền nộp phạt vi phạm hành chính chênh lệch (Bản Word)
Thông tư 18/2023/TT-BTC thu nộp tiền phạt bừ trừ số tiền nộp phạt vi phạm hành chính chênh lệch (Bản Pdf)
