On November 15, 2016, the Ministry of Finance issued Circular No. 303/2016/TT-BTC guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the State budget.
Accordingly, 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 10 working days after it is made and before receipts are sold; the serial numbers of a receipt code must be not identical. In case 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.
Similarly, a charge- or fee-collecting organization shall make a receipt issuance notice and send it to its managing tax office before using receipts. A receipt issuance notice must contain the following details: 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; 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; The types of receipts used (enclosed with specimen receipts); The date of use commencement; 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); The date of making the issuance notice; name and signature of the at-law representative and seal of the charge- or fee-collecting organization.
This Circular takes effect on January 01, 2017.
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