Headlines 22/07/2022 16:34 CH

New regulations of Vietnam on periodic tax-related reports

Ngọc Ánh

On July 15, 2022, the Ministry of Finance of Vietnam promulgated Decision No. 1421/QD-BTC disclosing the List of Periodic Tax-Related Reports under the management of the Ministry of Finance of Vietnam.

According to Decision No. 1421/QD-BTC , there is 1 newly promulgated periodic tax-related report:

Report on the use of fee and charge collection receipts (regarding electronic receipts).

At the same time, Decision No. 1421/QD-BTC discloses 4 replacement periodic tax-related reports:

- Report on the use of receipts;

- Report on the use of fee and charge collection receipts (regarding paper receipts);

- Summary table of electronic stamp data to be sent to tax authorities (which replaces the report on the use of stamps of domestically produced alcohol);

- Summary table of electronic receipts to be sent to tax authorities (which replaces the report on electronic receipt transmission);

Additionally, Decision No. 1421/QD-BTC removes 3 periodic reports:

- Report on printing/provision of receipt printing software

- Report on printing/provision of receipt printing software/provision of electronic receipt solutions.

- Table of receipt payment.

Decision No. 1421/QD-BTC of the Ministry of Finance of Vietnam comes into force as of July 15, 2022.

>> CLICK HERE TO READ THE ARTICLE IN VIETNAMES

 

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