Circular No. 303/2016/TT-BTC dated November 15, 2017 of the Ministry of Finance on guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget

CIRCULAR

Guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget[1]

Pursuant to November 25, 2015 Law No. 97/2015/QH13 on Charges and Fees;

Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and November 20, 2012 Law No. 21/2012/QH13, Amending and Supplementing a Number of Articles of the Law on Tax Administration, November 26, 2014 Law No. 71/2014/QH13 and guiding documents;

Pursuant to November 29, 2005 Law No. 51/2015/QH 11 on E-Transactions;

Pursuant to the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

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

Article 1.Scope of regulation and subjects 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 (below referred to as receipts) by charge- and fee-collecting organizations in accordance with the Law on Charges and Fees.

2. Subjects of application:

a/ Charge- and fee-collecting organizations;

b/ Charge or fee payers;

c/ Receipt-printing organizations, receipt creation software suppliers and intermediary e-receipt solution providers;

d/ Other related state agencies, organizations and individuals involved in the declaration, collection, remittance, management and use of charges and fees belonging to the state budget.

Article 2.Types and forms of receipts

1. Receipt means a document made out by a charge- or fee-collecting organizationwhen collecting a charge or fee belonging to the state budget in accordance with law.

2. Types of receipt

a/ Receipt with face value means a receipt on which a payable amount is printed and is used for collecting a fixed charge or fee upon each payment (including stamps and tickets);

b/ Receipt without face value means a receipt on which a charge- or fee-collecting organization will write the collected amount after collecting the following types of charges and fees:

b.1/ Charges and fees prescribed by law to be collected at a certain rate (%).

b.2/ Charges and fees composed of different items to be collected depending on the requests of charge and fee payers.

b.3/ Specific charges and fees in international transactions.

3. Forms of receipt

A receipt may take one of the following forms:

a/ Receipt printed on order, which is printed according to a set form on orders placed by charge- or fee-collecting organizations for use upon provision of public services at a charge or fee, or on orders placed by tax offices for sale to charge- and fee-collecting organizations;

b/ Self-printed receipt, which is printed by charge- and fee-collecting organizations themselves from informatics equipment, cash registers or other machines upon provision of public services at a charge or fee;

c/ E-receipt, which is a collection of e-data messages on public service provision by a charge- or fee-collecting organization created, made out, sent, received, stored and managed electronically under the law on e-transactions.

Article 3.Contents of a made-out receipt

1. Compulsory contents of a made-out receipt to be presented on the same paper side.

a/ Receipt type;

b/ Code of receipt form and code of receipt.

Code of receipt form indicates the receipt type, the number of sheets and the serial number of a form of a type of receipt (a single type of receipt may have different forms).

Code of receipt is a sign identifying receipts by letters in Vietnamese alphabet, together with the 2 last numerals of the year.

For receipts printed on order, the 2 last numerals indicate the year of printing. For self-printed receipts and e-receipts, the 2 last numerals indicate the year when such receipts are put into use as stated in the receipt issuance notice or the year when such receipts are printed out.

For example: Charge-collecting organization A announces the issuance of its self-printed receipts on February 1, 2017, with a quantity of 500 receipts. By the end of 2017, the organization does not use up all these 500 receipts. It may continue to use the remaining receipts. If charge-collecting organization A does not want to use these unused receipts, it shall destroy them and announce the issuance of new receipts under regulations.

c/ Serial number of the receipt, which is the number in a sequence of natural numerals in the receipt code, consisting of 7 digits. For each receipt code, the first serial number must be 0000001;

d/ Number of receipt sheets, which is the number of sheets sharing the same serial number of the receipt.Each receipt has 2 or more sheets or parts, including:

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

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

The third and subsequent sheets are named after their specific use purpose to serve management work in accordance with law.

dd/ Name and tax identification number of the charge- or fee-collecting organization;

e/ Name of the charge or fee and the payable charge or fee amount;

g/ Date of making out receipt;

h/ Full name and signature of the cashier (except receipts with face value);

i/ Name and tax identification number of the receipt-printing organization (in case of printing on order);

k/ Receipts shall be written in Vietnamese. For a receipt to be presented in a foreign language, foreign language words shall be put in brackets ( ) to the right of or below the Vietnamese words with a font size smaller than that of the Vietnamese words.

Figures written on a receipt must be natural numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9.

The currency written on a receipt must be Vietnam dong. When a charge or fee is prescribed by law to be collected in a foreign currency, it may be collected in foreign currency or in Vietnam dong converted from such foreign currency at the exchange rate prescribed in Clause 4, Article 3 of the Government’s Decree No. 120/2016/ND-CP of August 23, 2016, detailing and guiding the implementation of a number of articles of the Law on Charges and Fees.

When the number of types of charges or fees is greater than the number of lines in a receipt, a statement of charges or fees may be enclosed with the receipt, which may be presented by the charge- or fee-collecting organization itself as suitable to the characteristics of each charge or fee. The statement must have the phrase “enclosed with receipt No…., date (date…, month…, year…)”.

For an e-receipt, if a charge- or fee-collecting organization wishes to change a number of content items in such receipt to suit reality, before making such change, it shall send a written request to the Ministry of Finance (the General Department of Tax) for consideration and guidance.

2. Optional contents of a made-out receipt

In addition to the compulsory contents specified in Clause 1 of this Article, charge- and fee-collecting organizations may create other information, including also lawful logo and decorative or advertising image, which must neither hide nor 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 4. Principles of creation of receipts

1. Tax offices and charge- and fee-collecting organizations may create receipts in the form of receipts printed on order, self-printed receipts, or e-receipts.

Receipts (without face value) printed on orders placed by provincial-level Tax Departments may be sold to charge- and fee-collecting organizations at prices that can offset printing and issuance expenses.

2. In case of receipt printing on order, a charge- or fee-collecting organization may choose and sign a receipt printing contract with a printing organization capable of invoice printing as prescribed in Clause 4, Article 8 of the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices.

A receipt printing contract shall be made in writing and specify the type, code of the receipt form, quantity and serial numbers of receipt (starting and ending serial numbers), enclosed with a specimen receipt. Upon completion of the printing, the printing contract shall be liquidated between the two parties. Printing of receipts in excess of the number agreed upon in the signed contract is not allowed.

3. In case of self-printing of receipts, a charge- or fee-collecting organization must satisfy all the following conditions:

a/ Having an equipment system (computers and printers) for printing and making out receipts upon charge or fee collection;

b/ Being an accounting unit under the Law on Accounting and having a receipt creation software ensuring that the receipt data are transferred to the accounting software (or database) for declaration under regulations.

The receipt creation system must ensure the following principles:

b.1/ 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.

b.2/ 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 receipt creation software suppliers, charge- and fee-collecting organizations shall select suppliers capable of supplying billing software as prescribed in Clause 3, Article 6 of the Finance Ministry’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices.

b.3/ Self-created receipts which have not yet been made out shall be stored in the computer system under confidentiality regulations.

b.4/ Self-printed receipts which have been made out shall be stored in the computer system under confidentiality regulations. It must be ensured that the receipt details can be accessed to, extracted and printed out for reference when necessary.

4. E-receipts are numbered continuously in chronological order. Each number can be used only once.

5. Receipt-printing organizations shall make reports on receipt printing to their managing tax offices every 6 months, no later than July 30 of the year and January 30 of the subsequent year. A report must specify the names, tax identification numbers and addresses of ordering organizations; contract number and date of making of contracts; the receipt type, code of receipt form and code of receipt, quantity of printed receipts (from number…to number…) for each ordering organization.

6. Based on receipt issuance notices and reports on receipts of charge- and fee-collecting organizations and receipt-printing organization, tax offices shall develop a database on receipts on their websites.

Article 5.Issuance of receipts

1. Issuance of receipts by tax offices

Receipt issuance notices shall be made for receipts printed on orders placed by provincial-level Tax Departments before their first-time sale. A receipt issuance notice shall be sent to all provincial-level Tax Departments nationwide within ten (10) working days after it is made and before receipts are sold.  The serial numbers of a receipt code must be not identical.

A provincial-level Tax Department that has posted a receipt issuance notice on the General Department of Taxation’s website shall not be required to send such notice to other provincial-level Tax Departments.

Upon occurrence of a change in the notified contents, provincial-level Tax Departments shall carry out procedures to make new issuance notices under the above guidance.

2. A charge- or fee-collecting organization shall make a receipt issuance notice and send it to its managing tax office before using receipts.

3. A receipt issuance notice must contain the following details:

a/ The title of the legal document defining the functions, tasks and powers to provide services or perform state management work for a charge or fee;

b/ The name, tax identification number and address of the charge- or fee-collecting organization or agency authorized to collect charges and fees, or agency assigned to make out charge or fee receipts;

c/ The types of receipts used (enclosed with specimen receipts). Specimen receipt is a receipt printed with full, accurate contents of a sheet (part) of a receipt (for handing over to the charge or fee payer) which has a serial number consisting of a series of zeros (0) and bears a printed or stamped “specimen” mark;

d/ The date of use commencement;

dd/ The name, tax identification number and address of the receipt-printing organization (for receipts printed on order); the name and tax identification number (if any) of the receipt creation software supplier (for self-printed receipts); the name and tax identification number (if any) of the intermediary e-receipt solution provider (for e-receipts);

e/ The date of making the issuance notice; name and signature of the at-law representative and seal of the charge- or fee-collecting organization.

When the form and contents (both compulsory and optional contents) of a receipt change wholly or partially, the charge- or fee-collecting organization shall send a new issuance notice under the guidance in this Clause, except the case specified at Point d, Clause 4 of this Article.

4. The order and procedures for issuance of receipts must comply with Article 11 of the Government’s Decree No. 51/2010 of May 14, 2010, and Article 9 of the Finance Ministry’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices, specifically:

a/ A receipt issuance notice and a specimen receipt shall be sent to the managing tax office at least 5 (five) days before a business organization commences using receipts. Receipt issuance notices and specimen receipts shall be posted up at charge- and fee-collecting organizations or organizations authorized or assigned to collect charges and fees throughout the use duration of such receipts;

b/ Within 3 (three) working days after receiving a receipt issuance notice from a charge- or fee-collecting organization, if finding that such notice does not contain sufficient details as required, a tax office shall notify such in writing to that charge- or fee-collecting organization for making a new notice with appropriate modifications.

c/ For the second time on, charge- and fee-collecting organizations are not required to enclose specimen receipts with receipt issuance notices, if there is no change in the content and format of receipts notified to the tax offices.

d/ For the unused quantity of issued receipts which are preprinted with the charge- or fee collecting organization’s name and address, in case the charge- or fee collecting organization changes its name or address but not its tax identification number and managing tax office, if it wishes to continue using the unused receipts already issued on order, it shall append a mark showing its new name and address next to the pre-printed name and address and send a notice of modification of the receipt issuance notice to its managing tax office (form No. 2.8 to this Circular).

In case a charge- or fee-collecting organization changes its business location, resulting in the change in the managing tax office, if such organization wishes to continue using the unused receipts already issued, it shall submit a report on the use of receipts to the tax office of the locality from which it moves and shall append a mark showing its new address on such receipts, and send a list of the unused receipts (form No. 2.7 to this Circular) and a notice of modification of the receipt issuance notice to the tax office of the locality  to which it moves (specifying the number of unused receipts already issued and to be used). If the organization does not wish to use the unused receipts already issued, its shall destroy such receipts and notify the destruction result to the tax office of the locality from which it moves and make a new receipt issuance notice to the tax office of the locality to which it moves.

Article 6.Management and use of receipts

1. Making out a receipt

A receipt must correctly reflect the arising economic operation. A receipt must be neither erased nor modified. Receipts shall be made out with consecutive numbers in ascending order. Contents of a made-out receipt must be uniform in all originals of the same serial number. If making an error, the collector may not tear the receipt from its counterfoil; if he/she has done so, the erroneous receipt shall be retained.

A charge- or fee-collecting organization shall append its seal on the upper left corner of each receipt’s second sheet (for handing to charge or fee payers).

2. Receipts made out in accordance with Clause 1 of this Article are valid for payment, accounting and financial finalization.

Those made out not in accordance with Clause 1 of this Article are not valid for payment, accounting or financial finalization.

3. Authorization to make out receipts

a/ A charge- or fee-collecting organization may authorize a third party to make out receipts. Such authorization shall be made in writing and notified to the tax offices directly managing the authorizing party and authorized party at least three (3) working days before the authorized party makes out a receipt;

b/ An authorization document must contain sufficient information on receipts to be made out under authorization (form, type, code and quantity of receipts (from number … to number …)); authorization purpose and duration; mode of delivery or computer installation of receipts (for self-printed receipts or e-receipts); and method of payment for receipts made out under authorization;

c/ The authorizing party shall make an authorization notice, containing sufficient information on receipts to be made out under authorization, authorization purpose and duration according to the signed authorization document, and the name, signature and seal (if any) of the representative of the authorizing party, and send it to the authorized party and the tax office. Such notice shall also be posted up at the offices of the charge- or fee-collecting organization and the authorized party and at the places of charge and fee collection;

d/ A receipt to be made out under authorization must still bear the name of the charge- or fee-collecting organization (the authorizing party) and its seal on the upper left corner (such seal is not required for a receipt printed from the printing device of the authorized party);

dd/ A charge- or fee-collecting organization with many attached units that directly collect fees or with different authorized establishments, which distributes receipts printed on order with the same code to each establishment, shall open a book to monitor the quantity of receipts distributed to each attached unit or authorized establishment. Attached units or authorized establishments shall use receipts with serial numbers in ascending order and within the quantities distributed to them;

e/ The authorizing and authorized parties shall make regular reports on use of receipts made out under authorization. The authorizing party shall submit reports on use of receipts to the managing tax office as guided in this Circular (including receipts used by the authorized party). The authorized party is not required to notify the issuance of receipts and report on use of such receipts to the tax office;

g/ When the authorization duration expires or the authorization terminates ahead of time, the two parties shall make a written statement thereon and notify such expiration or termination to the tax office and post up the statement at the places of charge and fee collection.

4. Management of receipts

a/ Charge- and fee-collecting organizations shall submit reports on use of receipts on a quarterly basis.

The deadlines for submission of quarterly reports are prescribed in Article 27 of the Ministry of Finance’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices. Specifically, reports on the use of receipts of the first quarter shall be sent no later than April 30; of the second quarter, no later than July 30; of the third quarter, no later than October 30; and of the fourth quarter, no later than January 30 of the subsequent year.

A report on the use of receipts shall be sent to the managing tax office, specifying the name and tax identification number (if any), address; code of receipt form and code of receipt; number of receipts at the beginning of the period, number of receipts bought in the period; number of receipts used, erased, lost and canceled in the period; and number of unused receipts. In case no receipt is used in the period, the number of used receipts written in the report on use of receipt is zero (= 0). A charge- or fee-collecting organization that authorizes a third party to make out receipts is also required to report on the use of receipts.

Charge- and fee-collecting organizations shall submit reports on the use of receipts upon their dissolution, split-up, separation, merger or ownership transfer within the time limit for submission of charge and fee finalization dossiers.

b/ Storage and preservation of receipts must comply with Article 26 of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, Article 28 of the Ministry’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices, and Article 11 of the Ministry of Finance’s Circular No. 32/2011/TT-BTC of March 14, 2011, on the creation, issuance and use of e-invoices for goods sale and service provision, specifically:

- Receipts printed on order which are not yet made out shall be kept and preserved under regulations on archive and preservation of valuable papers.

- Self-printed receipts which are not yet made out shall be stored on computers according to information confidentiality regulations.

- Receipts already made out by accounting units shall be kept under regulations on archive and preservation of accounting documents. Receipts already made out by charge- and fee-collecting organizations other than accounting units shall be kept and preserved like their private assets.

- For e-receipts: Charge- or fee-collecting organizations or fee payers that use e-invoices for recording in accounting books and making financial statements shall store e-receipts for a duration prescribed in the Law on Accounting. E-receipts which are created from the system of an intermediary e-receipt solution provider shall be stored by such provider for a duration mentioned above.

Charge- or fee-collecting organizations or charge or fee payers being accounting units and intermediary e-receipt solution providers shall back up e-receipt data in storage media (such as USB flash drive, CD, DVD, external or internal hard disk drive) or online to protect e-receipt data.

A made-out e-receipt shall be stored in the form of data message and must satisfy the following conditions: Its contents are accessible and usable for reference when necessary; its contents are stored in the format in which it has been created, sent, received or in the format which allows precise presentation of its contents; it is stored by a mode which allows tracing of its origin, destination, date and time of sending or receiving the e-receipt.

5. Destruction of receipts must comply with Article 27 of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, Article 29 of the Ministry’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices, and with Article 11 of the Ministry of Finance’s Circular No. 32/2011/TT-BTC of March 14, 2011, on the creation, issuance and use of e-invoices for goods sale and service provision, specifically:

a/ Cases of destruction of receipts

- Receipts printed on order which are printed incorrectly, identically or superfluously shall be destroyed before liquidating the receipt printing-ordering contract.

- Receipts made out by accounting units shall be destroyed in accordance with the accounting law.

- Charge- and fee-collecting organizations’ unused receipts already issued shall be destroyed, if such organizations do not wish to use them.

- Receipts which are not used but serve as exhibits in a legal case may not be destroyed but shall be handled in accordance with law.

b/ Receipts regarded as destroyed in the following cases:

- Films, zinc plates and similar instruments for printing receipts on order are regarded as completely destroyed when they cannot produce any receipts in their complete form or with words on the receipts and it is impossible to join, copy or restore them to their original state.

- Self-printed receipts are regarded as completely destroyed when interventions are made to the receipt creation software, disallowing it to further create receipts.

- E-receipts are regarded as destroyed when it is invalidated and made inaccessible and its information is not readable.

E-receipts of which the storage duration expires under the Law on Accounting may be destroyed, unless otherwise decided by a competent state agency. Destruction of e-receipts must not harm the integrity of undestroyed e-receipts and must ensure normal operations of the communication system.

c/ Order and procedures for destruction of receipts

c.1/ The time limit for destruction of receipts is thirty (30) days after such destruction is notified to the managing tax office.

For invalid receipts according to a tax office’s notice, a charge- or fee-collecting organization shall destroy them and issue a notice of the destruction to the tax office with the following details: name, tax identification number (if any), address of charge- or fee-collecting organization; destruction method, date and hour of destruction, receipt type, code of receipt form, code of receipt, from number … to number …, and quantity of destroyed receipts. The time limit for destruction of receipts is ten (10) days after the invalid receipts are notified by the managing tax office.

c.2/ A charge- and fee-collecting organization shall make a list of receipts to be destroyed, specifying the name of the receipt, code of the receipt form, code of the receipt, and quantity of receipts to be destroyed (from number … to number …, or the serial numbers of receipts if these numbers are not consecutive).

c.3/ A charge- or fee-collecting organization shall form a receipt destruction council which must consist of representatives of the management and accounting unit of the organization.

c.4/ Receipt destruction council members shall all sign the receipt destruction record and take responsibility before law for any errors.

c.5/ A receipt destruction dossier must comprise the decision to form the receipt destruction council; the list of receipts to be destroyed; the receipt destruction record; and the receipt destruction notice.

Receipt destruction dossiers shall be kept at charge- and fee-collecting organizations. Particularly, a receipt destruction notice shall be made in two (2) copies, one for filing and the other for sending to the managing tax office within five (5) days after the date of destruction. A receipt destruction notice must specify the type, code and quantity of destroyed receipts from number … to number …, reason for destruction, date and hour of destruction, and destruction method.

c.6/ Tax offices shall destroy receipts printed on orders placed by provincial-level Tax Departments of which issuance notices have been made, but which have been sold and are no longer used. The General Departments of Taxation shall issue regulations on the process of destruction of receipts printed on orders placed by provincial-level Tax Departments.

6. Handling of lost, burnt and damaged receipts must comply with Article 25 of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, and Article 24 of the Ministry’s Circular No. 39/2014/TT-BTC of March 31, 2014, on goods sale and service provision invoices.

Within five (5) working days after detecting loss, burning or damage of a made-out or unused receipt, a charge- and fee-collecting organization shall report it to the managing tax office, specifying the name of the organization or person losing, burning or damaging the receipt; tax identification number and address; the basis for making the loss, burning or damage record; the receipt type; the code of receipt form; the code of receipt; from number…to number…; the quantity; and receipt sheets. Should the last (fifth) day of this time limit fall on a public holiday, it will be the subsequent day of that holiday.

If a charge or fee payer loses, burns or damages a receipt, he/she may use the copy of the receipt kept at the charge- or fee-collecting organization, which bears the charge- or fee-collecting organization’s certification and seal (if any) enclosed with the record of the receipt loss, burning or damage, as a document for payment and financial finalization. The charge- or fee-collecting organization and charge or fee payer shall take responsibility for the truthfulness of the loss, burning or damage of receipts.

7. Handling of administrative violations of the printing, issuance, management and use of receipts

Handling of administrative violations of the printing, issuance, management and use of receipts must comply with the law on sanctioning of administrative violations in the field of charges and fees.

Article 7.Effect

1. This Circular takes effect on January 1, 2017, and replaces the Ministry of Finance’s 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.

2. This Circular has 3 appendices for reference (not compulsory).

3. Tax offices may use receipts for excise tax which remain unused by the end of 2017. After 2017, any remaining receipts shall be destroyed under regulations.

4. In the course of implementation, if the relevant documents mentioned in this Circular are revised or replaced, new documents shall apply.

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

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

* All the appendices to this Circular are not translated.