Regulations on use of electronic receipts and records in Vietnam

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Question date: 29/09/2022

Please ask, what are regulations on use of electronic receipts and records in Vietnam? Looking forward to support from the new regulations. 

    • According to Clause 4, Article 9 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), regulations on use of electronic receipts and records in Vietnam, specifically:

      1. Provincial tax departments shall print, create and issue tax receipts according to Form CTT50 in Appendix I.C enclosed herewith in the form of externally- or internally-printed or electronic receipts for use when collecting taxes, fees and charges from household and individual businesses in the areas that meet conditions for use of receipts, and collecting debts from household businesses paying fixed taxes, agricultural and non-agricultural land levy from households and individuals.

      2. Criteria for determination of areas eligible to use tax receipts: Based on actual management situations in areas, tax sub-departments and regional tax sub-departments shall determine and compile the lists of areas eligible to use tax receipts, and submit them to provincial tax departments for approval. An area eligible to use tax receipts is required to meet all of the following 03 conditions: there is no collection sites; no authorization to collect tax is made; it is a disadvantaged or extremely disadvantaged area according to regulations on disadvantaged communes.

      3. During the management of taxes, fees and charges as prescribed by the Law on tax administration, if an organization wants to use other types of records as prescribed in Clause 2 Article 30 of Decree No. 123/2020/ND-CP, it shall submit an application to the Ministry of Finance (via the General Department of Taxation) for approval.

      4. If collectors of fees and charges want to change some items of an electronic receipt as prescribed in Clause 2 Article 32 of Decree No. 123/2020/ND-CP, they shall send written requests to the Ministry of Finance (via the General Department of Taxation) for approval.

      Best Regards!

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    "This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"

    LEGAL BASIS OF THIS SITUATION
    • Article 9 of Circular 78/2021/TT-BTC Download
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