To: Departments of Taxation of provinces and centrally affiliated cities (hereinafter referred to as provinces)

- Pursuant to Point b, Clause 2, Article 32 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and receipts, which provides:

“2. Receipts

b) Receipt form code and receipt code.

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Receipt code is a distinguishing mark for receipts by using a system of Vietnamese alphabetical characters and the last two digits of the year.”

- Pursuant to Circular 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, Decree No. 123/2020/ND -CP dated October 19, 2020 of the Government on invoices and receipts:

+ Pursuant to Point 1, Article 9 of Circular 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance, which provides:

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1. Tax Departments shall print, generate, and issue tax receipt form CTT50, Appendix I.C attached to this Circular in forms of externally-printed receipts, internally-printed receipts, or electronic receipts to collect taxes, fees, and charges from household businesses and individual businesses that are eligible for using receipts, or to collect debts from households that pay fixed taxes, or to collect agricultural or non-agricultural land use taxes from households and individuals, etc.”.

Pursuant to Appendix I of Circular No. 78/2021/TT-BTC dated September 17, 2021, which provides for the codes for invoices and receipts issued by Tax Departments of provinces and Large Taxpayers Department, the receipt code format, and the tax, fee, charge receipt form for collection of taxes, fees, and charges from individuals by tax authorities.

Based on the above regulations, Tax Departments shall print and issue tax receipt form CTT50 to collect taxes, fees, and charges for household businesses and individual businesses that are eligible for using receipts, or to collect debts from households that pay fixed taxes, or to collect agricultural or non-agricultural land use taxes from households and individuals.

To unify the tax industry on the printing of tax receipt form CTT50, the General Department of Taxation provides guidance as follows:

1. Template:

- Template code: CTT50

- Receipt code:

+ The first two characters are the province code according to Appendix I.A of Circular No. 78/2021/TT-BTC and only applies to externally printed receipts of Tax Departments of provinces.

+ The next two characters are two of the 20 capital letters of the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, to distinguish between receipt codes.

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+ The next two characters represent the last two digits of the year of receipt printing. For example: if the receipt is printed in 2023, it should be written as 23.

+ The last character represents the receipt form. In specific: Externally-printed receipt are coded as P.

For example: The code 01AA-23P means that the tax, fee, charge receipt form is externally-printed of Hanoi Tax Department in 2023.

- The receipt number is the serial number displayed on the tax, fee, charge receipt. The receipt number is written in Arabic numerals with a maximum of 7 digits. For externally-printed receipts, the receipt number starts with the number 0000001.

- Size: The size of the receipt is 13 cm x 19 cm, which is consistent with the size of the old tax receipt form CTT50, which is suitable for the actual tax collection management in the provinces.

- Paper: pelure paper

- Receipt sheets: Three sheets:

+ Sheet 1: Control sheet (purple)

+ Sheet 2: Handed to the taxpayer (red)

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Content according to form CTT50 in Appendix I.C

(See attached template)

2. Budget for printing tax, fee, and charge receipts form CTT50: Each year, the Tax Department shall establish a printing budget for tax, fee, and charge receipts form CTT50 based on actual needs and send it to the General Department of Taxation for consideration and allocation of funds in accordance with regulations.

3. For the printing budget for CTT50 form in 2024 (as guided by the General Department of Taxation in Circular No. 3699/TCT-TVQT dated August 21, 2023), the Tax Department shall establish the budget and send it to the General Department of Taxation before October 15, 2023. For Tax Departments that have already established and sent the budget to the General Department of Taxation before the date of this Circular, they shall refer to the guidance in the above form. If there are any changes to the budget, the Tax Department shall establish a new budget and send it to the General Department of Taxation for aggregation and allocation of the printing budget for 2024 in accordance with regulations.

4. In case the Tax Departments use internally-printed or electronic receipts, they shall continue to use them in accordance with the guidance in Circular No. 2455/TCT-DNNCN dated July 12, 2022 on the implementation and operation of electronic invoices and receipts.

The General Department of Taxation requests the Tax Departments of provinces to implement this document seriously./.

ON BEHALF OF DIRECTOR GENERAL
DIRECTOR OF THE ADMINISTRATION AND FINANCE DEPARTMENT





Nguyen Duc Duong

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