Circular No. 153/2012/TT-BTC dated September 17, 2012 of the Ministry of Finance guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget

THE MINISTRY OF FINANCE

Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget

Pursuant to Law No. 78/2006/QH on Tax Administration and guiding documents;

Pursuant to the Standing Committee of the National Assembly’s Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001, on Charges and Fees;

Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees, and the Government’s Decree No. 24/2006/ND-CP amending and supplementing a number of articles of Decree No. 57/2002/ND-CP;

Pursuant to the Government’s Resolution No. 68/NQ-CP of December 27, 2010, on the simplification of administrative procedures under the management of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates this Circular to guide the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget as follows:

Article 1. Subjects and scope of application

1. This Circular guides the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget by state agencies, non-business units and organizations tasked to collect charges and fees (including organizations and individuals authorized to collect charges and fees) in accordance with law (below referred to as collecting agencies).

2. Charge and fee documents prescribed in this Circular are charge and fee receipts issued by collecting agencies when collecting charges and fees belonging to the state budget in accordance with law. Charge and fee receipts (below referred to as receipts) include:

2.1. Receipts without face value. On these receipts, the collecting agency will write (or print out from the computer or other cash registers) the collected amount after collecting the following charges and fees:

- Charges and fees prescribed by law to be collected at a rate (%).

- Charges and fees with different contents, depending on the request of charge and fee payers.

- Specific charges and fees in international transactions.

2.2. Receipts with face value. On these receipts are printed a payable amount. They are used for collecting charges and fees payable in a fixed amount upon each payment (including stamps and tickets), such as:

- Bridge or ferry toll.

- Market fee.

- Admission fee for museums and scenic places.

- Fee for keeping bicycles, motorcycles and cars.

- Other charges and fees.

3. Interpretation of terms

A number of terms referred to in this Circular are construed as follows:

3.1. Face value means the charge or fee amount specified in the charge or fee receipt.

3.2. Printing hiring means the hiring by the collecting agency of another organization to create charge or fee receipts under a contract signed between the two parties.

3.3. Self-creation means the printing by the collecting agency of charge or fee receipts with its computer after collecting charges or fees.

Article 2. Form and contents of charge and fee receipts

1. Compulsory requirements

1.1. Form of a charge or fee receipt

a/ Receipts must have consecutive serial numbers. Each receipt has 2 or more sheets or parts, comprising:

- The first sheet (part) to be kept by the collecting agency;

- The second sheet (part) to be handed to the payer;

- The third sheet and subsequent sheets are named after their specific use purpose to serve management work as prescribed by law.

b/ Receipts are expressed in Vietnamese. When it is necessary to additionally print a foreign language in a receipt, the foreign-language words must be put into a bracket “( )” to the right of the Vietnamese words or right below the Vietnamese words but in a smaller font size.

c/ The collected charge or fee amount shall be written with digits 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9 at the rate in Vietnam dong in a receipt; when a charge or fee is prescribed by law to be collected in a foreign currency, the charge or fee amount must be written in such foreign currency together with the inter-bank exchange rate of its conversion into Vietnam dong announced by the State Bank of Vietnam at the time of charge or fee payment.

1.2. Contents of a charge and fee receipt

The contents in a receipt must be written on the same page, comprising:

a/ The type of receipt (with or without face value). The forms of receipt are provided in Appendices 1 and 2 to this Circular for reference).

b/ The code of the receipt form and the code of the receipt: The code of the receipt form comprises information showing the type of receipt, the number of receipt sheets and the specimen serial number of the receipt form. The code of the receipt is the sign for distinguishing receipts by the Vietnamese alphabetic system and the year of its creation (as guided in Appendix 3 to this Circular).

c/ The serial number of the receipt.

d/ The number of receipt sheets, which is the number of sheets sharing the same serial number of the receipt.

e/ The name and tax identification number of the collecting agency.

f/ The appellation of the charge or fee.

g/ The payable charge or fee amount (in figures and words).

h/ The date of receipt issuance.

i/ Full name and signature of the cashier.

j/ The name and tax identification number of the receipt printing organization (in case of printing hiring).

k/ The name and tax identification number of the organization providing the receipt creation software (in case of self-creation).

2. Optional contents

In addition to the compulsory contents in a receipt, the collecting agency may print a logo, decorative images or other information in accordance with current law, which must not hide or blur the compulsory contents in the receipt. The font size of such additional information must not be larger than that of the compulsory contents in the receipt.

Article 3. Issuance of charge and fee documents

1. Issuance principles

Tax agencies and collecting agencies may issue charge and fee documents with the required form and contents as prescribed in this Circular by self-creation or printing hiring.

2. Responsibilities of issuing agencies for printing charge and fee documents

2.1. Tax agencies

Provincial-level Tax Departments shall hire others to print receipts (without face value) for sale to collecting agencies at prices that can offset printing and issuance expenses.

Provincial-level Tax Departments shall report on the receipt printing to the General Department of Taxation within the time limit according to regulations on management of tax forms.

2.2. Collecting agencies

Collecting agencies may hire others to print receipts or create receipts by themselves.

a/ In case of printing hiring

- Collecting agencies may choose only printing houses capable and qualified for invoice printing under the Finance Ministry’s regulations to sign receipt printing contracts.

A printing contract must specify the form of receipt, the quantity and code of the receipt form, the code of the receipt, and serial numbers of receipts to be printed. Upon completion of the printing, the printing contract must be liquidated between the two parties. Receipt printing outside the signed contract is not allowed.

- Printed receipts must follow the form notified to the tax agency. The head of the collecting agency shall sign the form of receipts to be printed.

b/ In case of self-creation

b1/ A collecting agency must satisfy all the following conditions:

+ Having necessary equipment (computers and printers) for receipt printing.

+ Being an accounting unit as defined in the Accounting Law and having a charge and fee collection management software linked with the accounting software; ensuring that the receipt data are automatically transferred to the accounting software (or database) at the time of receipt issuance.

+ Not having been sanctioned for violations of charge and fee law or having been sanctioned for such violations but not being sanctioned again within 365 (three hundred and sixty five) days after completely executing the sanctioning decision or after the date of expiration of the statute of limitations for executing the previous sanctioning decision.

b2/ The self-creation system must assure the following principles:

+ Receipts are numbered automatically. Each sheet of a receipt can be printed out only once; a sheet printed out from the second time on must be marked as copy;

+ The applied software for receipt printing must satisfy the security requirement by authorization to users. Unauthorized persons cannot interfere to change the database in the applied software.

If wishing to buy software from suppliers of receipt self-creation software, collecting agencies shall select suppliers capable and qualified for invoice printing under the Finance Ministry’s regulations.

+ Self-created receipts which have not yet been issued must be stored in the computer system under confidentiality regulations.

+ Self-created receipts which have been issued must be stored in the computer system under confidentiality regulations. It must be assured that the receipt details can be accessed, extracted and printed out for reference when necessary.

3. Notification of the issuance of charge and fee documents

3.1. In case of printing hiring

a/ Printing hiring by collecting agencies

At least 15 days before starting using the receipts, a collecting agency shall notify in writing its managing tax agency of the use of the receipts (according to the form provided in Appendix 4a). Such a notice must fully state:

- The legal document defining the functions, tasks and powers to provide services or perform state management work for which a charge or fee must be paid.

- The name, tax identification number and address of the agency allowed by law to collect charges and fees, or authorized to collect charges and fees, or authorized to issue charge and fee receipts.

- The types of receipts used (enclosed with their specific forms).

- The time of starting using the receipts.

- The name, tax identification number and address of the organization printing the receipts or supplying the receipt self-creation software.

When the form and contents (both compulsory and optional contents) of a receipt wholly or partially change, the collecting agency shall notify in writing such changes to its managing tax agency and post up such notice and the (new) form of receipt at the place of collection 10 days before using the receipts.

b/ Tax agencies that hire others to print receipts (without face value) for sale to collecting agencies shall report such to their superior tax agencies under regulations.

These receipts may be sold to collecting agencies at prices that can offset printing and issuance expenses.

At least 15 days before starting using the receipts, the tax agency shall notify and post up the selling price of each type of receipt and its form at its head office.

3.2. In case of receipt self-creation by collecting agencies

At least 15 days before starting using the receipts, a collecting agency shall send notices of the issuance of receipts to the provincial-level Tax Department of the locality in which it is headquartered (made according to the form provided in Appendix 4b to this Circular). Such a notice must fully state:

+ The legal document defining the functions, tasks and powers to provide services or perform state management work for which a charge or fee must be paid.

+ The name, address and tax identification number (if any) of the collecting agency.

+ Names of equipment (computer, printer, applied software) used for receipt creation.

+ The technical division or the supplier of receipt self-creation software.

+ Responsibilities of each division involved in the printing, transfer and storage of self-created receipt data.

3.3. From the second time of issuing the receipts, if not changing the form of receipt already notified to the tax agency, the collecting agency shall only send the receipt issuance report to the tax agency, made according to the form provided in Appendix 5.

3.4. After receiving the receipt issuance notice from the collecting agency, if the tax agency does not accept the receipt to be issued by the collecting agency, it shall send a written reply to the collecting agency at least 7 days before the latter starts using the receipts under the receipt issuance notice.

Article 4. Management of the use of charge and fee documents

1. Use of receipts

1.1. Issuance of a receipt

If using receipt books, the collecting agency shall append its seal on the left top corner of each receipt’s second sheet (for handing to the payer). Receipts printed on carbonless paper or printed out from the computer do not need a seal on the left top corner but must be appended with the collecting agency’s seal when collecting charges or fees.

Receipts must be fully and properly filled in. Receipts must be used with ascending serial numbers. If making an error, the collector may not tear the receipt from its counterfoil; if he/she has done so, the erroneous receipt must be enclosed.

1.2. Receipts issued in accordance with Point 1.1 of this Clause are valid for payment, accounting and financial finalization. Those issued not in accordance with Point 1.1 of this Clause are not valid for payment, accounting or financial finalization.

If the payer loses or damages the receipt, he/she may use the copy of the receipt’s sheet kept at the collecting agency, certified by this agency and enclosed with the record of the receipt loss or damage as a document for payment and financial finalization.

1.3. Authorization to issue receipts

The collecting agency may authorize a third party to issue receipts. Such authorization must be made in writing.

a/ The authorization document must fully contain the details of the receipt (form, type, code and quantity of receipts (from serial number … to serial number …); purpose of authorization; duration of authorization; mode of handover or mode of installation of receipts (for self-created receipts); and mode of payment for receipts.

b/ The authorizing party shall issue an authorization notice specifying full information about the receipt, purpose and duration of authorization as stated in the signed authorization letter and bearing the name, signature and seal (if any) of the representative of the authorizing party, and send the notice to the tax agency. Such notice must also be posted up at the head office of the authorized party and at the places of charge and fee collection.

c/ An issued receipt must be still written with the name of the collecting agency (the authorizing party) and appended with its seal on the left top corner of each receipt (the collecting agency’s seal is not required for receipts printed out from printing devices of the authorized party).

d/ Upon the expiration or ahead-of-time termination of the authorization duration, the two parties shall make a written statement thereon and notify such expiration to the tax agency and post up the statement at the places of charge and fee collection.

2. Management of receipts

2.1. Regulations on the time limit for reporting on and finalization of the quantities of used and unused receipts; archive, preservation and liquidation of receipts

a/ Reporting on the use of receipts

Not later than 15 days after the last day of every quarter, collecting agencies shall submit reports on the use of receipts, made according to the form provided in Appendix 6 to this Circular, to their managing tax agencies. A collecting agency that authorizes a third party to issue receipts under the guidance at Point 1.3, Clause 1 of this Article is also required to report on the use of receipts.

b/ Reporting on the printing of receipts and the supply of software for receipt self-creation

Not later than 15 days after the last day of every quarter, organizations printing receipts and supplying information technology solutions (software) for receipt self-creation shall send reports on receipt printing/software supply to their managing tax agencies.

c/ Archive and preservation of receipts

- Printed receipts which have not yet been issued must be kept and preserved in warehouses under regulations on archive and preservation of valuable papers.

- Self-created receipts which have not yet been issued must be kept in the computer system under confidentiality regulations.

- Receipts already issued within accounting units must be archived under regulations on archive and preservation of accounting documents. Receipts already issued within collecting agencies other than accounting units must be archived and preserved like their private assets.

d/ Destruction of receipts

Collecting agencies that have receipts but will not use them shall destroy such receipts within thirty (30) days after notifying such destruction to their managing tax agencies.

Ten days before destroying receipts printed for sale to collecting agencies, tax agencies shall send destruction notices to collecting agencies and superior tax agencies.

d1/ Receipts regarded as completely destroyed

+ Films, zincographs and similar tools for printing receipts shall be regarded as completely destroyed when there is no original form of any receipt or there is no word in the receipt that can be put together, photocopied or restored to its original form.

+ Self-created receipts shall be regarded as completely destroyed if the receipt creation software is interfered so that it cannot further create any receipt.

d2/ Cases of receipt destruction

+ Receipts that are wrongly, excessively or have the same serial numbers printed must be destroyed before liquidating the printing contracts.

+ Accounting units’ receipts must be destroyed under regulations on accounting and management of tax forms.

+ Receipts that have not yet been issued but serve as material evidences of court cases must not be destroyed but must be handled in accordance with law.

d3/ Order and procedures for receipt destruction

+ The collecting agency shall make an inventory of receipts to be destroyed, specifying the name of the receipt, code of the receipt form, code of the receipt, quantity of receipts to be destroyed (from serial number … to serial number …, or specifying the serial number of receipts if the numbers of receipts to be destroyed are not consecutive).

+ The collecting agency shall establish a receipt destruction council comprising at least the head (or a deputy head) of the collecting agency and a representative of the accounting unit.

+ Members of the receipt destruction council shall sign the receipt destruction record and take responsibility before law for any errors.

+ A receipt destruction dossier comprises the decision establishing the receipt destruction council, the inventory of receipts to be destroyed and the destruction record. A notice of receipt destruction results must specify the type, code and quantity of destroyed receipts from serial number … to serial number …, reason for destruction, date and time of destruction, method of destruction (made according to the form provided in Appendix 7 to this Circular).

Receipt destruction dossiers must be kept at collecting agencies. A notice of receipt destruction results must be made in two (2) copies, one for filing and the other for sending to the managing tax agency within five (5) days after the date of destruction.

2.2. Handling of violations in the printing, issuance, management and use of receipts

Violations of regulations on the printing, issuance, management and use of receipts must be handled under the Government’s Decree No. 106/2003/ND-CP of September 23, 2003, and amending, supplementing and guiding documents.

Article 5. Effect

1. This Circular takes effect on January 1, 2013.

To annul the provisions on the printing, issuance and use of charge and fee documents in other legal documents which are contrary to this Circular.

2. The printing, issuance, management and use of customs charge and fee receipts comply with Circular No. 178/2011/TT-BTC of December 8, 2011, guiding the creation, issuance, use and management of customs duty and fee receipts for imports and exports of enterprises providing international-air express mail services.

3. The use of state budget remittance papers complies with the Finance Ministry’s Circular No. 128/2008/TT-BTC of December 24, 2008, guiding the collection and management of state budget remittances via the State Treasury, and the Finance Ministry’s Circular No. 85/2011/TT-BTC of June 17, 2011, guiding the coordination in the collection of state budget remittances between the State Treasury, the General Department of Taxation, the General Department of Customs and commercial banks, and amending and supplementing documents.

4. Road toll receipts specified in the Finance Ministry’s Circular No. 90/2004/TT-BTC of September 7, 2004, guiding the collection, remittance, management and use of road tolls applicable to roads built for commercial operation in the form of BT or BOT, continue to be printed, issued, managed and used until Circular No. 90 is replaced by another document.

5. When collecting charges and fees not belonging to the state budget, organizations and individuals shall use goods sale and service provision invoices under the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, and amending, supplementing and guiding documents.

Article 6. Organization of implementation

1. Based on the quantity of receipts in stock and collecting agencies’ demand for receipts, provincial-level Tax Departments shall consider and hire the printing of receipts for sale to collecting agencies till the end of 2012. From 2013 on, provincial-level Tax Departments shall sell receipts (without face value) only to units that need them.

Collecting agencies that are using self-created receipts under the Finance Ministry’s Decision No. 85/2005/QD-BTC of November 30, 2005, shall carry out procedures for hiring the printing of receipts or for printing receipts by themselves in accordance with this Circular. Collecting agencies may continue using the quantity of created receipts but have not yet been used till the time of issuing the receipts under the guidance of this Circular.

2. Provincial-level Tax Departments shall popularize and guide collecting agencies in their localities in implementing this Circular.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.-

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

* All the appendices to this Circular are not translated.