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THE
MINISTRY OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No:
30/2001/QD-BTC
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Hanoi,
April 13, 2001
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DECISION
PROMULGATING THE REGIME OF PRINTING, DISTRIBUTION,
MANAGEMENT AND USE OF TAX PRINTS
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No. 15/CP
of March 2, 1993 defining the tasks, powers and State management
responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 defining the
functions, tasks and organizational apparatus of the Ministry of Finance;
Pursuant to tax laws and the Ordinance on accounting and statistics;
Pursuant to the Governments Decree No. 04/1999/ND-CP of January 30, 1999 on
charges and fees belonging to the State budget;
At the proposal of the General Director of Tax,
DECIDES:
Article 1.- To
promulgate together with this Decision the Regime of printing, distribution,
management and use of tax prints, called "the tax print management and use
Regime" for short.
Article 2.- This Regime
shall uniformly apply to the management of collection of taxes, charges and
fees of the State nationwide as from July 1, 2001, and replace the tax print management
Regime promulgated together with the Finance Ministers Decision No. 529/TC/QD
of December 22, 1992.
Article 3.- The director
of the Finance Ministrys Office, the General Director of Tax, the director of
Accountancy Regime Department, the general director of Vietnam State Treasury,
the directors of the Tax Departments of the provinces and centrally-run cities,
organizations and individuals managing and using tax prints shall have to
implement this Decision.
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FOR THE FINANCE MINISTER
VICE MINISTER
Pham Van Trong
TAX
PRINT MANAGEMENT AND USE REGIME
(Issued together with Decision No. 30/2001/QD-BTC of April 13, 2001 of the
Finance Minister)
Chapter I
GENERAL PROVISIONS
Article 1.- Tax prints
are publications printed according to designation in tax laws, tax ordinances
and legal documents, which are used for management of the collection of taxes,
charges and fees for the State budget.
Article 2.- According
to their management and use functions, tax prints are classified into the
following types:
- Collection vouchers: including receipts of
collection of taxes, charges, fees; receipts of money collection; fines
collection receipts; cash payment papers; via-bank account payment papers,
delivery- cum- internal transport bills, bills on goods delivery for agency
sale...
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- Various kinds of tax accounting and
statistical book, report, tax declaration form.
Article 3.- The
Finance Ministry shall uniformly issue assorted tax prints. The General
Department of Tax shall have to guide, print, distribute, sell, manage and use
tax prints nationwide.
Article 4.- All
organizations and individuals that print, distribute, use and manage tax prints
shall have to comply with the provisions of this regime.
Article 5.- Organizations
and/or individuals that lose or damage tax prints and/or violate the tax print
management and use regime shall all be handled depending on the seriousness of
their violations.
Chapter II
PROVISIONS ON PRINTING,
DISTRIBUTION, MANAGEMENT AND USE
Article 6.- The printing
and distribution of tax prints shall be organized by the General Department of
Tax. In case of necessity, the Finance Ministry may authorize the
provincial/municipal Tax Departments to organize the printing and distribution
of a number of kinds of tax prints according to the approved forms; or permit
organizations and units to print by themselves and use a number of tax prints
after such is approved by the Finance Ministry.
Article 7.- The General
Department of Taxs annual plans on printing tax prints must be based on the
regular use demands of provincial/municipal Tax Departments. The General
Department of Tax shall synthesize them and make materials and funding plans
for report to the Finance Ministry.
Annually on October 15 at the latest, the
provincial/municipal Tax Departments must send to the General Department of Tax
the subsequent years plans on tax print use, including branches authorized by
the Finance Ministry to collect taxes, charges and fees.
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Tax prints of all kinds shall be printed only at
printeries with full legal person status; for printing of tax prints, there
must be contracts for printing according to set forms, approved by competent
authorities. Upon the completion of printing, the printed copies, zincographs,
surplus prints, experimental prints must be destroyed before the contract
liquidation.
Article 9.- All kinds of
tax prints put to use must have written notices on their issuance.
Article 10.- All kinds
of tax prints, before being distributed, must go through procedures for
warehousing and making entries into tax print accounting and statistical books.
Upon their distribution, all distribution procedures must be completed before
their delivery.
Cadres receiving tax prints must have
introductory papers of their agencies; when receiving them, they must check and
count copy by copy, number by number, volume by volume, must not check and
count by bundle; cadres directly using tax, charge and fee receipts, stamps,
tickets, when receiving tax prints, must have books for tax prints reception
and settlement.
Article 11.- Tax,
charge and fee receipts of various kinds, cash payment papers, via-account
payment papers, money collection receipts, before being used, must be stamped
with the seals of agencies tasked to carry out direct collection (stamped on
the upper left of the collection vouchers) and used strictly according to their
respective functions.
Article 12.- Tax prints
already warehoused but not yet given issuance notices are not allowed to be
used.
Article 13.- Assorted
collection vouchers shall be distributed to direct collectors for not more than
two volumes of the same kind (not more than 100 copies) each time; cadres
tasked to collect tax, charge or fee of any kind shall be given receipts for
such kind; receipts must not be received on behalf of others, must not
distributed to collecting officials who have not yet settled the tax, fine
collection receipts according to money payment time table or to collecting
officials who have been suspended from work or in waiting for transfer to other
jobs.
Article 14.- When using
collection vouchers, users shall have to comply with the following
stipulations:
They must be used strictly according to their
respective functions and must be fully and clearly inscribed with pre-printed
contents, the full names and signatures of the money collectors; must not be
erased, smudged, left creased and ragged; wrongly inscribed receipt sheets must
be crossed, must not be torn apart but be kept in the volume for settlement
with the tax offices.
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When writing collection receipts, they must be
inscribed in front of the money payers; carbon papers must be put under the
first copy and the second copy (if there are three copies) so that the single
inscription shall be printed onto copies with the same contents.
Article 15.- Tax
offices, agencies entitled to use money collection receipts must draw up time
tables for settlement of receipts, tax money, charge money, fees, proceeds from
the sale of prints as prescribed. Cadres using assorted collection vouchers
must settle the receipts of tax collection, charge collection, fee collection
and money collection with the tax offices.
The settlement of tax prints sold for money
shall be made once a month at provincial/municipal Tax Departments and once a
quarter at the General Department of Tax.
Article 16.- All
subjects using receipts shall have to make monthly reports on the use of receipts
to the tax offices (where they get the receipts), and at the end of the year,
make the final settlement of the used receipts and transfer the remainder to
the following year.
Article 17.- Tax prints
which no longer have use value, are damaged (including lost vouchers already
recovered), when being liquidated, must be listed for destruction to be
approved in writing by the General Department of Tax.
For prints with the expiry of their archival
time, the tax offices at all levels must report them to their superior tax
offices for setting up the liquidation and destruction council.
Article 18.- All cases
of tax, fine, charge and fee collection must be issued the tax, charge and fee
collection receipts according to regulations; the money payers may refuse to
pay money when detecting that the collection vouchers have been made in
contravention of current regulations.
Chapter III
PRINT STOREHOUSES
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Tax prints must be arranged tidily and in good
order according to types, symbols; storehouse cards must be made to facilitate
the preservation, card granting, inspection and management monitoring.
Article 20.- There must
necessarily be tax print storehouse keepers. The tax print storehouse keepers
are strictly forbidden to concurrently hold the following posts: tax print
accountant, tax money accountant, direct manager of tax, charge, fee and fine
collection.
Chapter IV
TAX PRINT ACCOUNTANTS
Article 21.- Tax
offices at all levels and agencies using tax prints must arrange staff to work
as tax print accountants.
Tax print accountants are strictly forbidden to
concurrently work as tax money accountants, tax print storehouse keepers,
direct tax, charge, fee and/or fine collectors.
Article 22.- Tasks of
tax print accountants:
+ To open all kinds of tax print accounting book,
reflect fully, promptly and accurately the reception, distribution and loss of
tax prints of their respective units.
+ To guide the inspection of the observance of
the regime of management and use of tax prints by users.
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In addition to the above tasks, the tax print
accountants at each level shall also have the following tasks:
1. For the General Department of Tax:
To manage and distribute tax prints to satisfy
the demand of tax collection management for the tax system and various branches
throughout the country, monitor the use, liquidation and settlement of assorted
tax prints sold for money.
To draw up annual plans for printing of tax
prints and guide, direct the inspection of tax print accounting at all levels.
To study the supplement and perfection of the
tax print accounting regime to suit the practical situation and the tax
collection management requirement.
2. For provincial/municipal Tax Departments:
The tax sub-departments shall report to the
leadership of the provincial/municipal Tax Departments for further report to
the General Department of Tax on the demand for use of tax prints in their
respective localities for each quarter and the whole year; the
provincial/municipal Tax Departments shall organize the reception, management
and distribution of tax prints to sub-departments and tax print- using units in
their respective localities; monitor the distribution and management of tax
prints at Tax Departments and sub-departments, settle in time the proceeds from
the sale of tax prints.
The tax sub-departments shall report in time to
the leadership of the provincial/municipal Tax Departments for further report
to the General Department of Tax on the use of tax prints, cases of violation,
loss of tax prints and results of handling cases of violations in their
localities.
3. For Tax Sub-Departments
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To report to the Tax Departments on the use of
tax prints, cases of violation and results of handling tax print losses in
urban districts, rural districts, provincial capitals...
Article 23.- Tax print
accounting vouchers, books and reports shall include the following types (see
enclosed appendix).
1. Tax print accounting vouchers
Tax print reception ticket Form CT 23/AC
Tax print supply ticket Form CT 24/AC
Voucher list Form CT 25/AC
Approved papers on tax print loss (record
deciding the handling of tax print loss).
2. Tax print accounting books
General book for monitoring tax print loss and
handling result: Form ST-21/AC
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Print reception and money payment book: Form
ST-10/AC
Sold print monitoring book: Form ST-11/AC.
3. Prints reports
Report on use of prints Form BC8/AC
Sold print settlement report Form BC20/AC
Prints loss notice Form BC23/AC
Prints loss report Form BC21/AC
Report on print damage, handling Form BC24/AC
List of various kinds prints Form BC25/AC
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Article 25.- Tax prints
statistics constitutes a part of the tax statistics for recording accurately
and in time the reception, supply and in-stock volume of tax prints of units
monthly, quarterly, biannually and annually.
Article 26.- Tasks of
print statistics:
Based on Form BC8/AC of the subordinates, to
synthesize data, reflect accurately and in time the prescribed statistical
indexes. Based on the statistical data, to analyze and evaluate the
distribution, management and use of tax prints by units in service of drawing
up annual plans on the use of tax prints and the management of tax prints by
tax agencies at all levels. To make and send tax print statistical reports to
the superior tax bodies strictly according to the contents of the prescribed
form and the prescribed time limit.
Chapter V
HANDLING OF VIOLATIONS
Article 27.-
Organizations and individuals, that are assigned to manage and/or use tax,
charge, fee and fine receipts and lose them, shall be subject to a fine of
between VND 500,000 and 3,000,000; if aggravating circumstances are involved,
the fine shall be up to VND 5,000,000 as provided for in the Governments Decree
No.49/1999/ND-CP of July 8, 1999 on sanctioning administrative violations in
the accounting field. The fine levels are stipulated as follows:
- The loss of each copy 2 (the copy handed to
the money payer) of the money collection receipt (CTT11), the receipt of VAT
and enterprise income tax at the circulation stage (CTT51), which is not yet
used, shall be subject to a fine of VND1,000,000.
- The loss of each copy 2 (the copy handed to
the money payer) of other unused tax receipts, charge and fee collection
receipts shall be subject to a fine of VND 500,000.
- The loss of every other copy of the tax
receipts, charge and fee collection receipts (the copy for report and control, the
copy kept at the volume) and other kinds of vouchers (papers on remittance of
money into budget; written certification of receipt or invoice withdrawal;
inspection record; record on temporary seizure of commodities, material
evidence; invoice purchase bill, tax print monitoring book, stamps, tickets)
shall be subject to a fine of VND 200,000.
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For cadres in charge of units who, due to their
irresponsibility, cause loss of tax prints, they shall be administratively
handled, depending on the seriousness of their violation. Units where the tax
prints are lost shall have their emulation marks subtracted.
Article 28.- When the
levels of sanctioning administrative violations of losing receipts, vouchers
are beyond the prescribed competence of the tax sub-departments, they shall
have to transfer the dossiers to the provincial/municipal Tax Departments for
handling, but together with their written proposals on sanctioning forms and
levels.
- For acts of violation, if they lead to the tax
evasion, they shall be handled regarding tax and sanctioned for administrative
violations in the field of tax according to the current regulations.
- When deeming that the act of losing receipts,
vouchers bears criminal signs, the tax offices shall have to transfer the
dossiers thereon to the competent bodies for penal liability examination
according to law provisions.
Article 29.- The extenuating
and aggravating circumstances to be used as basis for consideration of
sanctions against administrative violations of losing receipts, vouchers shall
comply with the provisions in the Governments Decree No. 49/1999/ND-CP of July
8, 1999 on sanctioning administrative violations in the accounting field.
Where the loss of tax prints is caused due to
objective reasons such as storms and floods, fires, sudden attacks by mobs or
where the damage is insignificant, the reduction or exemption of administrative
sanctions may be considered, depending on each specific case.
Where used receipts, vouchers are lost, if the
involved people can prove the full amount of money already collected and paid
into the State budget, the reduction or exemption of administrative sanctions
shall be considered.
The competence to sanction administrative
violations committed by organizations and/or individuals in losing receipts of
the directors of the Tax Departments of provinces and centrally-run cities, the
heads of the tax sub-departments of urban districts, rural districts,
provincial capitals, shall comply with the provisions of Articles 19 and 20 of
the VAT Law; Articles 24 and 25 of the Enterprise Income Tax Law; Article 7 of
the Governments Decree No. 22/CP of April 17, 1996 on sanctioning
administrative violations in the field of tax.
Article 30.- All cases
of losing tax prints must be given loss notices, recorded for administrative
violations and issued decisions to sanction administrative violations of losing
receipts, tax prints. The management of collection of fines shall be made with
the use of money collection receipts or money payment papers; the collected
fine amounts must be paid into the State budget according to the current budget
contents.
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APPENDIX
PRINT MANAGEMENT REGIME
Part I.
ON TYPES OF TAX PRINTS
(APPENDIX TO ARTICLE 2 OF THE REGIME)LIST OF PRINTS
I. VOUCHERS
1. License tax receipt Form CTT03
2. Registration fee collection receipt Form
CTT06
3. Natural resource tax collection receipt Form
CTT08
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5. Bilingual income tax receipt Form CTT10B
6. Money collection receipt Form CTT11
7. Land use levy collection receipt Form CTT14
8. Tax refund paper Form CTT18
9. Paper on payment of anti-tax evasion reward
Form CTT19
10. Paper on damages exemption Form CTT20
11. Temporarily seized, confiscated goods
reception bill Form CTT21
12. Temporarily seized, confiscated goods
delivery bill Form CTT22
13. Data readjustment bill Form CTT27
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15. Inspection record Form CTT29
16. Temporarily seized material evidences
receipt Form CTT30
17. Handling decision Form CTT 31
18. Enterprise license card Form CTT32A
19. Non-enterprise license card Form CTT32B
20. Paper on deduction for entrusted collection
payment Form CTT36
21. Export/import surcharge receipt Form CTT37
22. Invoice purchase bill Form CTT 39
23. Money collection bill Form CTT41
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25. Invoice, receipt withdrawal certificate Form
CTT44
26. Fine collection receipt Form CTT45
27. Receipt of special consumption tax on
imports Form CTT 46
28. Tax receipt Form CTT50
29. Receipt of VAT and enterprise income tax
(circulation) Form CTT51
30. Receipt of export and import tax and VAT on
imports Form CTT52
31. Receipt of port authority charge and goods
security Form 03/LPHH
32. Customs fee collection receipt Form 01/LPHQ
33. Bill on reception of sample prints Form
CT-23/AC
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35. Voucher list Form CTT-25/AC
36. AV invoice (2 small copies) Form 01GTKT-2LN
37. AV invoice (3 big copies) Form 01GTKT-3LL
38. Sale invoice (2 small copies) Form
02GTTT-2LN
39. Sale invoice (3 big copies) Form 02GTTT-3LL
40. State budget collection order Form 01/TNS
41. Paper on cash payment into State budget Form
02/TNS
42. Paper on via-account payment into State
budget Form 03/TNS
43. Paper on foreign currency payment into State
budget Form 04/TNS
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45. Bill for delivery of goods for agency sale
Form 04/XKDL
46. List of subcontractors Form BKNT
47. Tax declaration form Form 01-DK-TCT
48. Tax declaration form Form 02-DK-TCT
49. Tax declaration form Form 03-DK-TCT
50. Tax declaration form (subcontractor) Form
04-DK-TCT
51. Declaration form for area calculated for
agricultural
land tax, rural residential land tax Form 3AB/TNN
52. Computerized tax notice Form CTT40B
53. Computerized printing tax payment notice
(big size) Form CTT40C
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55. Agricultural land, house and land use tax
payment notice Form CTT42
56. Tax registration certificate Form GCNDKT
57. Imported motorbike origin declaration form
Form MTKXM
58. Imported car origin declaration form Form
MTKXOTO
59. Tax-free goods quota book (personal) Form
SDMCN
60. Tax-free goods quota book (collective) Form
SDM TT
61. Imported motorbike origin declaration form
Form TKXGM/01
62. Imported car origin declaration form Form
TKXOT/02
63. Road, bridge toll exemption cards Form TMP
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65. Imported gas cooking stove stamp Form TBGNK
66. Imported mechanical pump stamp Form TMBNNK
67. Imported electric cooker stamp Form TNCDNK
68. Imported thermos flask stamp Form TPNNK
69. Imported fan stamp Form TQNK2
70. Imported liquor stamp Form TRNK2
71. Imported building materials stamp (stuck to
enamelled tiles) Form TVLXD2
72. Imported building materials stamp Form
TVLXDNK
73. Imported bicycle stamp Form TXDNK2
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75. Inspected stamp (stuck to enamelled tile)
Form TDKT
76. Imported electric refrigeration appliance
stamp Form TDLNK
77. Imported electronic items stamp Form TDTNK
78. Home-made cigarette stamp (soft pack)
79. Home-made cigarette stamp (hard pack)
II. ACCOUNTING BOOK, REPORT
AND TAX STATISTICAL REPORT
1. Print accounting voucher, report and book of
various kinds.
2. Tax accounting report, book of various kinds,
made according to tax accounting regime.
3. Tax statistical reports of various kind, made
according to tax statistical regime.
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Part II.
TAX PRINTS LIQUIDATION
AND DESTRUCTION
(Appendix to
Article 17 of the Regime)
Assorted tax prints with no more use value, with
the expired archival duration, damaged(including collection vouchers lost but
recovered), when being liquidated for destruction, must comply with the
following steps:
1. For tax, charge, fee, money collection
receipts with no more use value:
There must be record enclosed with detailed list
of assorted receipts, to be sent to superior tax offices for permission for
liquidation and destruction. The provincial/municipal Tax Departments shall
have to synthesize, recover them on the basis of the detailed lists of Tax
Sub-Departments according to each kind of receipt, volume number, symbol,
receipt of from No. to No. After getting the written approval of the General
Department of Tax, the provincial/municipal Tax Departments shall set up tax
prints liquidation and destruction councils in their localities with the
participation of representatives of such branches as:
- The provincial/municipal Finance and Pricing
Service, local Police Office.
- Provincial/municipal Tax Department
(Department director, heads of sections for tax planning, inspection, print
management; print accountant, print store keeper).
2. For accounting books, vouchers (including
inspection report, file copy of tax or money collection receipts) and reports
with expired archival time limit: Tax sub-departments and Departments shall
synthesize kinds of vouchers, books to be liquidated and destroyed according to
regime, report them to the superior tax bodies for setting up liquidation and destruction
council composed of: representative of the finance body of the same level,
representative of the tax body (the director, representatives of the inspection
section, print management section, print accountant, print store keeper).
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3. The destruction of tax prints mentioned at
Points 1 and 2 must be recorded in reports enclosed with detailed lists of to
be- liquidated and destroyed tax prints of various kinds. The liquidation and
destruction council members must inspect and supervise the destruction and sign
the liquidation and destruction reports which must be made with enough copies
for sending to superior tax body and agencies with representatives joining the
council.
Part III.
PROVISIONS ON TAX
PRINT STOREHOUSE
(Appendix to
Article 19 of the Regime)
In order to safely protect assorted tax prints
for meeting the regular use demand of the tax branch, the tax print storehouses
must have internal regulations, with the following contents:
1. Print storehouses must be built solidly with
iron doors, strong locks, on high and airy places, equipped with devices to
prevent and fight fires, termites, rats, with adequate shelves for arrangement
of prints according to managerial requirements (arranged in code and type
order) for convenient preservation, monitoring, distribution, inspection and
inventory when necessary.
2. No one but the store keepers are allowed to
enter the print storehouses. When being away for a long time, the store keepers
shall have to hand over all prints in stock and storehouse cards for their
replacements (to be appointed by the unit chiefs); the hand over must be
effected with record between the two sides to the witness of the unit chiefs;
in cases where storehouse keepers are absent with plausible reasons for one or
two days while units urgently need to get prints, the unit chiefs shall
nominate two officials in the same section or the same working teams to supply
prints instead; after each time of such supply, the storehouse keepers shall
have to seal and recheck each case; if errors, deficits are detected, the scene
must be kept intact and the cases must be reported to the unit chiefs for
handling decisions.
3. Tax print- receiving and -distributing places
must be arranged close to the storehouse doors so that the storehouse keepers
can watch the stores while receiving or distributing tax prints.
4. When receiving or distributing tax prints of
different kinds, the store house keepers must inspect and count them for the
right quantity, the right codes and compare them with the reception or
distribution vouchers, and sign such vouchers only when the data inscribed
thereon are consistent with the actual quantity and types.
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When supplying prints, the storehouse keepers must
base themselves on the delivery vouchers written by print accountants and
signed by competent persons. If the recipients request changes in the volume to
be supplied or no more prints are left in stock, the supply tickets must be
returned so that the print accountants write new vouchers and withdraw the old
ones. The storehouse keepers are strictly forbidden to supply prints without
lawful vouchers and to correct data already inscribed on lawful vouchers handed
by the recipients.
5. The storehouse keepers must grasp the print
arrangement diagram of each storehouse, and twice daily (at the beginning of
the working day in the morning and at the end of working day in the afternoon),
the storehouse keepers must take a look at every place where prints are kept to
see if:
- Any loss in the storehouse?
- Prints are destroyed by termites, rats or not?
Where any unusual sign or print loss is detected
at storehouses, the scenes thereon must be kept intact and such must be
promptly reported to the units chiefs for making records and conclusions and
handling in time as prescribed.
Where they are destroyed by termites and/or rats
or got wet due to objective causes, such must be reported to the units chiefs
for handling according to the units regulations.
6. The print storehouse cards must be updated
according to provisions of the Regime; only prints already inscribed in the
storehouse cards can be supplied; it is strictly forbidden to conduct reception
and supply simultaneously. At the end of the month, the number of prints taken
in and the number of prints supplied shall be added up and the progressive
addition shall be made with the totals carried forward from the previous month;
after closing storehouse cards, the store keepers must compare data with those
made by the print accountants. If disparities are found in data with deficits
or surplus, the causes thereof must be found for handling; where storehouse
keepers and print accountants fail to reach agreement on the handling, the
storehouse keepers shall report such to the unit chiefs for decision.
7. Twice a year on June 30 and December 31,
inventory must be carried out (under decisions of the unit chiefs to set up the
inventory boards) and upon the completion of each inventory, the record and
report thereon must be made according to current regulations.
8. The print storehouse keepers are the persons
who directly preserve the prints in storehouses; hence, they must strictly
abide by and remind other people to abide by the provisions of this regulation.
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Part IV.
TAX PRINT VOUCHERS,
BOOKS, REPORTS
(Appendix to
Article 23 of the Regime)
I. TAX PRINT ACCOUNTING VOUCHERS
1. Print receiving bill (form CT23/AC): Being
the original vouchers and also the book entry vouchers. The print receiving
bills shall be made on the basis of the delivery bill of printeries, the print
delivery bill of the superior tax agencies and the print delivery bill of
subordinate tax agencies for print return.
2. Print delivery bill (form CT24/AC): Being the
original vouchers and also the book entry vouchers. The print delivery bills
shall be made on the basis of written requests of agencies for print supply,
the books for print reception, payment of money and prints by tax officials,
approved papers on print loss and print use demands of units and officials.
3. Vouchers list (form CTT 25/AC): Basing
themselves on the unit chiefs’ regulations or print and tax settlement time
table, the collecting officials shall make the lists of payment prints already
used with which kind of receipts? volume code from No… to No…., in which…. were
crossed out, the tax amounts already collected, paid; examine prints after
tearing inspection copy and enclose it to the list of vouchers for use by
collecting officials as basis for tax settlement.
4. Approved papers on tax print loss such as:
Records made on the loss of receipts, prints.., decision on handling each
specific case, based on the above vouchers to enter the accounting books and at
the same time to report such to the superior tax agencies.
The above accounting vouchers shall serve as
basis for reflecting the situation on reception, supply, arising of tax prints;
therefore, when vouchers are compiled, they must be fully and correctly
inscribed with the contents therein.
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1. Money and print settlement book ST 10/AC:
This book is made in two volumes, one left at the accounting section where
prints are provided and one handed to print using official. When taking
receipts and settling tax money, the print accountants and print receivers
shall have to fill in fully the contents in the book and carefully check every
receipt: the quantity already received, the quantity already used, the quantity
crossed out, the tax amount already collected, the loss amount so as to
determine the remainder from receipt No…. to No…. Then the print accountant and
the print recipient shall have to sign for certification on both books. Where
an unit organizes the money collecting section, there must be signature of the
cashier.
2. Print sale monitoring book ST11/AC: Each
sub-department shall open one book for its own monitoring. It is made in two:
one kept at the Department, one at the sub-department. Each time when
sub-departments receive prints from the departments or settle the money for
already sold prints, both sides shall sign the book for certification. For the
General Department of Tax and Tax Departments, the above steps must also be
followed.
3. Print monitoring book ST12/AC: The General
Department of Tax, the provincial/municipal Tax Departments and Tax
Sub-Departments shall have to open this book to monitor the reception and
supply of all kinds of tax prints.
4. General book for monitoring print loss:
ST21/AC: The General Department of Tax, the provincial/municipal Tax
Departments and Tax Sub-Departments shall have to open this book for monitoring
the loss situation and handling thereof. The basis for book entries shall be
print loss notices and loss handling decision.
The above accounting books, when used, must be
page-numbered and affixed with page-overlapping stamps of units and
certification signatures of the unit chiefs. The accounting books assigned to
any officials must be kept by such officials throughout their use duration and
those officials shall have to take responsibility for the data inscribed
therein. The entry of accounting books must be based on the accounting
vouchers; erasion is not permitted; in case of need to correct data, the
certification by the unit chief is required.
III. TAX PRINT REPORT
1. Monthly tax print report (form BC8/AC):
Monthly on the 5th of the following month, the tax
sub-departments shall have to send reports to the provincial/municipal Tax
Departments which shall send reports to the General Department of Tax on the
10th of the following month. The reports must reflect the situation of
reception, supply and stocking of every kind of tax prints. The report data
must be based on the addition line at the end of the month of book ST12/AC for
inscription in corresponding columns in report BC8/AC.
2. Tax print loss report (form BC24/AC):
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The provincial/municipal Tax Departments:
Quarterly, biannually and annually, they shall have to base themselves on book
ST 21/AC and sum up the situation on the loss of receipts, vouchers, tax prints
and results of handling violations, report them to the General Department of
Tax (according to form BC 24/AC). The time for submitting reports must not be
later than the 15th of the first month of the following quarter, for quarterly
reports, January 31 of the following year, for annual reports. Cases of grave
violations shall be immediately reported to the General Department of Tax for
directing opinions.
The General Department of Tax: To regularly
inspect the handling by Tax Departments, correct in time cases of improper
handling, urge the settlement of cases left beyond the prescribed time limit.
3. Biannual and annual inventory reports:
Periodically on June 30 and December 31, the
entire tax service from the central (The General Department of Tax) to
grassroots (the Tax Sub-Departments) must inventory tax prints according to the
prescribed regime.
Upon the inventory completion, the Tax
Sub-Departments shall have to send the inventory reports to the
provincial/municipal Tax Departments on July 20, for biannual inventory, and on
January 30 of the following year, for annual inventory.
4. Biannual and annual inventories of personal
use of tax receipts, money collection receipts are conducted at Tax
Sub-Departments or provincial/municipal Tax Departments.
Part V.
HANDLING VIOLATIONS
CAUSING TAX PRINT LOSS
(Appendix to
Chapter V of the Regime)
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1. For violating officials: If causing loss of
tax prints, they must declare it immediately, write their self-criticism and
report it to their immediate leaders (according to form BC21/AC).
Where the violating officials escape, their
immediate leaders shall have to write report to their superiors (with contents
made according to form BC21/AC).
2. For units where tax prints are lost:
a) Tax Sub-Departments: Within 10 days after the
loss of tax prints, the unit chiefs shall have to report to the
provincial/municipal Tax Departments on the loss of tax prints in their units
and handle it according to regulations (enclosed with record and all papers
related to the loss of tax prints).
b) Provincial/municipal Tax Departments: Upon
receiving the report of a Tax Sub-Department, the provincial/municipal Tax
Department shall have to notify all Tax Sub-Departments and internal affairs
agencies in the province (according to form BC23/AC) of the loss of receipts,
vouchers and tax prints, and at the same time send notices to the General
Department of Tax and provincial/municipal Tax Departments throughout the
country in order to hunt for and detect them and prevent acts of abusing the
lost prints.
- Within 10 days as from the date of receiving
the reports on the loss of tax receipts, vouchers, prints, the Tax Departments
and Tax Sub-Departments shall make records on the administrative violations and
issue decisions to sanction the violations according to their competence.
For cases of serious violation, the tax bodies
shall propose prosecution before law. For cases of proposed prosecution, the
provincial/municipal Tax Departments shall have to fully compile the dossiers
according to the criminal proceedings and ask for the opinions of the People�s Committees of the same
level and the General Department of Tax before transferring the dossiers to the
law bodies.
c) The General Department of Tax:
To consider and examine cases of violation
causing the loss of tax receipts, vouchers and prints and give its opinions on
cases of violation reported by Tax Departments.-