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MINISTRY
OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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THE
SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 3699/TCT-TVQT
Re: guidance on receipts of non-agricultural
land use tax and receipts.
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Hanoi,
August 21, 2023
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To:
Departments of Taxation of provinces and central-affiliated cities
In Article 17.4 (4.3) of Circular
No. 153/2011/TT-BTC dated November 11, 2011, the Ministry of Finance provides
for guidance on non-agricultural land use tax as follow:
“4. Tax collection and payment:
4.3. After receiving tax money
from taxpayers, tax agencies or authorized tax-collectors shall issue them with
a receipt, made according to the form issued together with this Circular, or a
paper on remittance of money into the state budget according to the form
provided by the Ministry of Finance.
Article 9.1, Article 12.4 of
Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance
on guidelines for the Law on Tax Administration dated June 13, 2019 and Decree
No. 123/2020/ND-CP dated October 19, 2020 stipulates as follows:
Article 9. Use of receipts
and records
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 they collect taxes, fees, and charges from
household and individual business in the areas that are eligible for use of
receipts, and collect debts from household businesses which pay fixed taxes,
and collect agricultural and non-agricultural land levies from households and
individuals.
“Article 12. Transition
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Article 87.4 (o) of Circular No.
80/2021/TT-BTC dated September 19, 2021 of the Ministry of Finance on
elaboration of some Articles of the Law on Tax Administration and the
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of
some Articles of the Law on Tax Administration stipulates:
“4. This Circular annuls the
following contents:
o) Clause 1, Clause 2, Points a.1,
a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4, Points b, c, d, dd Clause 6
Article 21; Article 22; Article 23; Article 24; Appendix 02 and set forms
enclosed with Circular No. 92/2015/TT-BTC dated 15/6/2015 of the
Ministry of Finance providing guidance on VAT and personal income tax payable
by resident individuals doing business; providing guidance on implementation of
regulations on personal income tax in the Law No. 71/2014/QH13 on Amendments to
tax Laws and the Government’s Decree No. 12/2015/ND-CP dated
12/02/2015 elaborating the Law on Amendments to laws and decrees on taxes.
Based on the foregoing provisions,
the General Department of Taxation still issues receipts of non-agricultural
land use tax (CTT09B) to Provincial Departments of Taxation to collect the
non-agricultural land use tax. However, the invoice/receipt warehouses of the
General Department of Taxation and the Representative Office of the General Department
of Taxation in Ho Chi Minh City currently do not have any non-agricultural land
use tax receipts (CTT09B) to issue to Provincial Departments of Taxation. Therefore,
the General Department of Taxation provides guidance as follows:
1. Using up the remaining receipts:
If there are any receipts of
non-agricultural land use tax (CTT09B) in the invoice/receipt warehouse of
Provincial Departments of Taxation (or Sub-departments of Taxation), they will
use them all up. After the receipts of non-agricultural land use tax (CTT09B)
are used all up, the Provincial Department of Taxation shall print, create and
issue tax receipts according to Form CTT50 in Appendix I.C of Circular
78/2021/TT-BTC in the form of externally- or internally-printed or electronic
receipts for use when they collect taxes, fees, and charges from household and
individual businesses.
2. Transferring receipts: Any
Provincial Department of Taxation that has unissued CTT09B receipts that are
expected to be usable until June 30, 2024 will transfer certain number of
receipts to another Provincial Department of Taxation, as the General
Department of Taxation has requested;
(The
list of Provincial Department of Taxation transferring receipts is enclosed)
3. Receiving transfer of receipts: A
Provincial Department of Taxation may seek to receive CTT09B receipts if their
warehouse has run out of or does not have enough receipts to meet their needs
until the end of 2023, and they have not been able to print receipts (either
internally or externally) or create CTT50 e-receipts as prescribed in Circular
No. 78/2021/TT-BTC dated September 17, 2021.
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4. Funding for printing CTT50
receipts: The Provincial Department of Taxation shall, based on their actual
needs of CTT50 receipts, send a request to the General Department of Taxation
for consideration according to regulations.
5. Expired CTT50 tax receipts that
were printed by orders of the General Department of Taxation according to
Circular No. 92/2015/TT-BTC dated June 15, 2021 of the Ministry of Finance and
are still in the warehouses of tax authorities should be invalidated by the
Provincial Departments of Taxation according to Invoice/Receipt Management
Process issued together with Decision No. 2262/QD-TCT dated 30/12/2020 of the
General Department of Taxation.
The General Department of Taxation
hereby provides guidance for the Provincial Departments of Taxation for
implementation./.
ON
BEHALF OF. GENERAL DIRECTOR
PP. DIRECTOR OF DEPARTMENT OF FINANCE AND ADMINISTRATION
DEPUTY DIRECTOR
Bui Xuan Thanh
GENERAL
DEPARTMENT OF TAXATION
DEPARTMENT OF FINANCE AND ADMINISTRATION
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LIST
OF PROVINCIAL DEPARTMENTS OF TAXATION SENDING CTT09B RECEIPTS TO GENERAL
DEPARTMENT FOR TRANSFER TO OTHER PROVINCIAL DEPARTMENTS OF TAXATIONS
(Enclosed
with Official Dispatch No. 3699/TCT-TVQT dated August 21, 2023)
No.
Provincial
Department of Taxation
Quantity
1
Department of Taxation of Quang
Ngai
1.000
2
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1.000
3
Department of Taxation of Dien
Bien
100
4
Department of Taxation of Ha
Giang
820
5
Department of Taxation of Phu Tho
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6
Department of Taxation of Hanoi
4.000
7
Department of Taxation of Bac Kan
647
8
Department of Taxation of Bac
Giang
2.000
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Department of Taxation of Cao
Bang
250
10
Department of Taxation of Ha Tinh
1.000
11
Department of Taxation of Lang
Son
935
12
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360
13
Department of Taxation of Dak
Nong
500
14
Department of Taxation of Dong
Nai
500
15
Department of Taxation of Vinh
Long
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16
Department of Taxation of Bac
Lieu
1.100
17
Total
15.473
Notes: The amount transferred to
the General Department of Taxation may change according to the actual situation