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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
178/2011/TT-BTC
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Ha
Noi, December 12, 2011
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CIRCULAR
GUIDELINES FOR THE MAKING, ISSUANCE, USE AND MANAGEMENT OF
TAX RECEIPTS, CUSTOMS FEES FOR IMPORT – EXPORT GOODS OF ENTERPRISES DOING
BUSINESS IN INTERNATIONAL AIRLINE EXPRESS SERVICE.
Pursuant to the Accounting Law No. 03/2003/QH11dated June 17,
2003; Law on tax management No. 78/2006/QH11 dated November 29, 2006; Law on
Customs No. 29/2001/QH10 dated June 29, 2001; Law
No.42/2005/QH11dated June 14, 2005 amending and supplementing some articles of
the Law on Customs; Electronic Transaction Law No.
51/2005/QH11 dated November 29, 2005 and the attached guiding documents.
Pursuant to the
Ordinance on handling of administrative violations No.44/2002/PL-UBTVQH10
dated July 02, 2002; Ordinance
on amending and supplementing some articles of the Ordinance on handling
of
administrative violations dated 04/2008/UBTVQH12
dated April 02, 2008 ; Ordinance on fees and charges No.
38/2001/PL-UBTVQH10 dated August 28, 2001 ;
Pursuant to the
Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating the
functions, duties, rights
and
organizational structure of the Ministry of Finance;
The Ministry of Finance makes
guidance on the making, issuance, use and management of receipt of tax and
customs fees for the import export goods of the enterprises doing business in
international airline express service.
Chapter I
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Article 1. Scope of adjustment
This Circular make guidance on the making, issuance, use and
management of tax receipts, customs fees for the import and export goods
(hereafter called receipt in brief) of the enterprises doing business in international airline express
service
and penalty of administrative violations relating to the making, issuance, use
and management of receipts.
Article 2. Subjects for application
1. The enterprises
doing business in international airline express
service
for the import and export goods in accordance with the current
regulations of the Vietnamese Law (hereafter referred to as Enterprise)
2. The organs, organizations and individuals that have import
and export goods sent via the international airline express service (hereafter
referred to as Customer)
3. Customs authority
Article 3. Content of receipt
1. The tax receipts, customs fees are tax printed
documents authorized by the customs authority to the enterprise for their making
on informatic equipment in order to record information on tax number, customs
fees that must be collected from customers as prescribed by law when providing
the international airline express service for the
import and export goods
2. Detailed content of receipt:
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- Receipt name: Tax receipt, customs
fees;
- Receipt form symbol: is the information
showing the name of receipt, copy number, ordinal number in a type of receipt;
- Receipt symbol: is the sign for
differentiating receipts by Vietnamese alphabet system and year of receipt
issuance;
- Serial number: is the code of receipts
- Name of receipt copy: Receipt copy is
pages in the same receipt number. Each receipt number must have more than 2
copies and not more than 9 copies and they must show the same content, in
which:
+ Copy 1: Kept at the enterprise
+ Copy 2: Delivered to the customs
authority (where the enterprise has registered its customs declaration sheet)
+ Copy 3: Delivered to customer
+ Copy 4 onwards must be named under the
right purpose of its use
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- Name, address, tax ID of customer;
- Number of customs declaration sheet,
date……month…….year; Registered at the Branch of customs…..under the management
of Department of customs……….
- Account number…..;
- Mode of payment…….;
- Name, address, tax ID of enterprise;
- Import tax; special consumption tax; VAT; total
amount of money (written in figure and letter)
- Customs fees (if any);
- Total tax, customs fees to be paid;
- Full name of person making receipt,
date, month, year of making
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The amount of money written on receipt is natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; the enterprise selects one of the
two ways of writing the number as follows:
+ After the thousandth, millionth,
billionth, trillionth, quadrillionth, quintillionth figure, there must be a
point (.); if writing figure after the unit position, there must be a comma (,)
after the unit position figure.
+ After the thousandth, millionth,
billionth, trillionth, quadrillionth, quintillionth figure, there must be a
comma (,); if writing figure after the unit position, there must be a comma (.)
after the unit position figure.
Each form of receipt used for an enterprise must have the same
size
2.2. Optional content:
Besides the required content as directed at the point 2.1,
clause 2 of this Article, the enterprises of express service can create
additional information to serve the activity of management and business
(including logos, images for decoration or advertising)
The additional information must ensure the conformity with the
law currently in force, not hide or obscure the content required to exist on
receipt.
Article 4. Responsibility of the enterprise and
customs authority
1. Responsibility of the enterprise:
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1.2. Sending notice of receipt issuance and reports as
directed in this Circular (hereafter referred to as Report)
1.3. The enterprised are entitled to make
receipts and deliver to customers as
directed in this Circular.
2. Responsibility of customs authority
2.1. The General Department of customs
(Administration and Finance Department) bases on the receipt issuance content
of the enterprises as directed in Article 6 of this Circular to organize to
build information data system on the issuance of receipt on the website of the
General Department of customs so that all organizations and individuals could
look up the necessary content on receipts that is announced to be issued of the
enterprises.
2.2. Controlling the making, issuance,
use and management of receipt of tax and customs fees of the enterprises as
directed in Article 8 of this Circular.
2.3. To check the notice of issuance of
receipts and reports sent by enterprises
Chapter II
MAKING, ISSUEING, USING AND MANAGING RECEIPTS
Article 5. Making receipt
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1.1. The application software used to print
Receipt must meet security requirement by the right division for the users,
persons who are not divided the right do not interfere to make changes of data
on the application.
1.2. The ordinal numbering is done
automatically; each copy of a receipt number is printed only one time.
2. Receipt must be made on same day or
consecutive day (including Saturdays, Sundays and holidays) with the date of
the customs declatation sheet
3. The content written on the receipt copies
with the same number must be identical. The content on receipt must be
consistent with the content of arising economic techniques; not erased or
altered; ink used with the same color, unfaiding ink type, red ink must not be
used; figure and letter must be continuous without interruption, do not write
or overprint the printed letters and cross the empty part (if any); the
information shown on receipt must match the information in the customs
declaration sheet and other documents in the customs dossier.
Article 6. Notice of receipt issuance
1. The
enterprises before using self-made Receipts as directed in Article 5 must make
notice of receipt issuance under the form No.1 as promulgated together with
this Circular.
2. The notice
of receipt issuance consists of the name of unit issuing receipt, tax ID,
address, telephone number, receipt type issued ( name of receipt type, receipt
symbol, use starting date, sample receipt), date of making notice for receipt
issuance, name, signature of the legal representative and the enterprise’s
seal.
In case there is a change on
business address or the content issued, the enterprise must send Notice of
receipt issuance to the provincial/municipal Department of customs where the
enterprise has registered for receipt issuance.
In case the enterprise sends
notice of issuance from the second time onwards, if there is no change on the
content and receipt form then there is no need to enclose sample receipt.
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4. Notice
of receipt issuance and sample Receipt must be sent to the provincial/municipal
Department of customs where the enterprise has registered customs declaration
sheet within a period of ten (10) days from the date signing the Notice of
receipt issuance. The Notice of receipt issuance including sample receipt must
be posted right at the establishments using Receipt during the time of using
receipt
In case the enterprise has units
directly under and branches that are using receipt form in common of the
enterprise then each unit directly under and branche must send notice of
receipt issuance to the provincial/municipal Department of customs where the
enterprise has registered customs declaration sheet
5. Within 10 days from the date receiving
the Notice of receipt issuance and sample receipt, the provincial/municipal
Department of customs where receiving the Notice of receipt issuance of the
enterprise have responsibility to notify the information of receipt issuance on
the website of the customs branch. In case the Notice of receipt issuance found
to have insufficient content as prescribed then within ten (10) working days
from the date receiving the Notice of receipt issuance, the provincial/municipal
Department of customs where receiving the Notice of receipt issuance of the
enterprise must give the enterprise a written notice. The enterprise is
responsible for modification for the Notice of new receipt issuance.
Article 7. Use of receipt
1. Principles for using receipt
1.1. After making receipt, the enterprise
delivers receipt to customer as directed in this Circular when completing
customs procedure.
1.2. Receipt must be used in the correct ordinal
number from the small number to the big one without skipping any number
1.3. The customer is entitled to use the legal
Receipt for accounting record of the activity of sale and purchase of goods and
service as prescribed by the law on accounting; declarating and discounting tax
and fees in accordance with regulation.
2. Handling receipts made:
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2.2. In
case receipt made and delivered to customer but the enterprise hasnot delivered
goods and provided services to customer, if found wrongly made, receipt must be
destroyed. The enterprise and customer must take the minutes for revocation of
receipt copies wrongly made. The minutes of receipt revocation must show the
reason for the receipt revocation. The enterprise crosses the receipt copies
and stores the receipt number wrlongly made and conducts the making of new
receipt as prescribed.
2.3. In
case receipt made and delivered to customer including goods delivery and
services supply, if errors are found or in case the customs authority fixes tax
for the customs declaration sheet of tax collected.
2.3.1. For the case to
adjust the tax increase and customs fees to be paid: the enterprise
makes more new receipts showing the tax number, fees of adjusted increase in
which clearly recording the increase adjustment for Receipt No…, symbol…
2.3.2. For the case to
adjust the tax decrease and customs fees to be paid: the
enterprise and customer must take the minutes or have a written
agreement in which clearly stating the error or the reason for tax and fees
adjusted decrease; decrease adjustment for Receipt No…, symbol…
2.4. In case receipts made as prescribed, but after that the enterprise or Customer losses, burns
or damages the copy 2 of the original receipt made then the enterprise and
customer take the minutes recording the matter, in the receipt clearly stating
Copy 1 of the receipt the enterprise has declared, paid tax and customs fees in
which month, signing and writing full name of the legal representative (or
authorized person), sealing (if any) on the minutes and the enterprise makes a
photocopy of copy 1 of the Receipt signed by the legal representative and
sealed on the receipt copy in order to deliver to customer. The customer is
entitled to use copy of receipt enclosed with the minutes of the loss, burning
and damage of copy 2 of the receipt used for accounting document and tax
declaration. The enterprise and customer must take responsibility for the
accuracy of the loss, burning and damage of the receipt
2.5. In case receipt
made but the customer refuses to receive the goods or change the mode of
customs clearance then the enterprise revokes the receipt and handles the
matter as
directed in paragraph 4 of Article 8 of this Circular.
2.6. The handling
of taxes
and fines
paid in excess
will be carried out as directed in Article 9, Circular 100/2010/TT-BTC dated
07.09.2010
of the Finance
Ministry.
3. Using illegal
receipt
3.1. Using illegal receipt is using
fake receipt, receipt of no use value and out of use value.
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Receipt of no use value is the receipt
made as directed in this Circular, but the issuance notice hasnot been
completed yet.
Out of use value Receipt is the one
whose procedures for its issuance is completed but the enterprise makes notice
not to keep using any more; types of receipt lost after the issuance notice are
reported lost to the provincial/municipal Department of customs
where the enterprise has registered the customs declaration sheet; the Receipt
of enterprise that has stopped using its tax ID (also known as closing tax
code).
3.2. Some particular cases of illegal receipt:
- Receipt whose
content recorded is not real partly or wholly
- Receipt shows the
disparity in tax,
customs fees
or misleading
the criteria
required
between copies
of receipts.
4. Using receipt
improperly
4.1. Using receipt improperly is the fraudulent making of receipts; giving
or selling receipt not yet made to other enterprise for use; giving or selling
receipt made to the organization and individual to keep business account,
declare tax or make payment of budget capital; making receipt without complete
recording of content required; making receipt with false content among copies
or false content with the customs dossier.
4.2. Several
particular cases specified using receipt improperly
- Using receipt of
other enterprise to commit tax fraud, not to declare for tax payment
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Article 8.
Receipt management
1. Every 6 months periodically,
before
the 10 th day of
the next month,
the
enterprise
is responsible for submitting report on the situation of receipt using to the
provincial/municipal Department of customs where the enterprise has registered
the customs declaration sheet under the form No.3 promulgated together with
this Circular.
In case the Report doesnot ensure sufficient content as
prescribed, within ten (10) working days after receiving the Report,
the provincial/municipal Department of customs where the enterprise’s
report is received must notify the enterprise in writing. The enterprise is
responsible for modification to make a new Report.
Every 6 months periodically,
the provincial/municipal Department of customs where the enterprise’s
report is received is responsible for making report on the task of examining,
inspecting and settling complaint and denoucement on violation of receipt.
2. The
enterprise is responsible for managing receipt made or not yet made, in case
the receipt made or not made is found lost, burnt, damaged, the enterprise must
make report on the loss, burning, damage and notify the provincial/municipal
Department of customs where the enterprise has registered the customs declation
under the form No.2 promulgated together with this Circular, not later than five
(05) days
from the date the
loss, burning or damage of receipts occur.
3. Storing
and maintaining receipt
Receipt is
stored in the computer system under the confidentiality policy; storing and
maintaining in accordance with regulation on storing and maintaining accounting
documents. The storing must ensure that when there is requirement from the
competent authority, it must be exploited, verified and printed out the receipt
from software.
4. Receipt
destruction
4.1. Receipt
determined to be destroyed:
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- Receipt
is determined to be completely destroyed if the software making the receipt is
interfered so that it could not continue to make receipt.
4.2.
Cases of receipt destruction
- Receipt that is printed in
error, in duplicate, in excess must be destroyed.
- Enterprise that does not continue to use receipts must destroy them.
The time limit for destroying receipts is within thirty (30) days at the latest
from the date of notifying the provincial/municipal Department of
customs where the enterprise has registered the customs declaration sheet. In
case the enterprise still keeps the Receipt that is for the cases the customs
authority has announced the end of use value. The time limit for receipt
destruction is ten (10) days from the date there is notice from
the customs authority of the end of use value or from the
date the lost receipt has been found.
- The types
of receipt that are made from the accounting units are destroyed as prescribed
by the law on accounting
4.3. Procedures
for destroying receipts of enterprise
4.3.1.
Procedures for destroying paper receipt:
- The
enterprises must
set up the Inventory of receipts for destruction
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- The
members of the Council for receipt destruction must sign the minutes of Receipt
destruction and take responsibility before law if there is any mistake;
- Record
for receipt destruction includes:
+ Decision
on establishment of the Council for receipt destruction’
+ The Inventory
of receipts
for destruction
written in detail: Name of Receipt, Receipt symbol, amount of receipts
destroyed (from number…..to number…..or detailing each receipt number if the
receipt number for destruction is not consecutive.
+ Minutes
of receipt destruction;
+ Notice of
receipt destruction result must have the content: type, symbol, amount of
Receipt destroyed from number….to number.., reason for destruction, date and
time of destruction, method of detruction under the form No.4 promulgated
together with this Circular.
Record for receipt destruction
is stored at the enterprise that uses the receipt. For the Notice of receipt
destruction result is made into two (02) copies, one copy sent to the
provincial/municipal Department of customs where the enterprise has registered
the customs declaration sheet not later than five (05) days at the latest from
the date of performance of receipt destruction.
4.3.2. Procedures
for destroying receipt on software:
- Receipt that
hasnot been made yet must be destroyed on the software, ensuring the software
for making receipt is interferred in order not to keep making receipt.
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- The
alteration, erasement and printing of receipt on the software must ensure the
historical nature
Chapter
III
PENALTY FOR VIOLATION OF
RECEIPT
Article 9.
Penalty for acts of violation of regulations on Receipt
1. Penalty
for violation of receipt will comply with regulations as prescribed in Decree
No. 185/2004/ND-CP dated November 04, 2004 concerning the
penalty for administrative violation in the field of accounting and Decree No. 39/2011/ND-CP dated May 26, 2011 amending and supplementing some
articles of Decee No. 185/2004/ND-CP.
2. In case
of violation on Receipt that leads to the wrong declaration and result in
shortage of tax and fees to be paid or increase of tax and fees to be
reimbursed or leads to tax avoidance, tax fraud then these acts must be
penalized in conformity with regulation of the law on tax and customs.
Article 10.
Competence for penalty of receipt violation
1. Competence
for penalty of receipt violation is implemented as prescribed in Articles 29, 30, 36 và 38 of the Ordinance on handling of administrative violations of Vietnam and Decree No. 185/2004/ND-CP dated November 04, 2004 concerning the penalty
for administrative violation in the field of accounting
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2. In case
of violation relating to the activity of printing fake Receipt to the extent of
criminal prosecution, the case must be transferred to the competent authority
for prosecution as prescribed by the law.
3. The
organ that conducts the proceedings has responsibility to announce the result
of handling acts of violation on Receipt to the organ proposing the criminal
prosecution.
4. For the
case whose penalty has been imposed, if the acts of violation found to have
signs of crime whose limitation for criminal prosecution has not expired then
the person who makes decision on the penalty must cancel this decision and
within the period of three (03) days from the date of cancellation of the
penalty decision, the record of the case of violation must be transferred to
the competent criminal proceedings authority.
Chapter IV
EXAMINATION,
INSPECTION AND SETTLEMENT OF COMPLAINT AND DENOUCEMENT ON VIOLATION OF RECEIPT.
Article 11.
Examining and inspecting the printing, issuance, management and use of Receipt
1. Examining
at the head office of customs authority
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1.2. In case the
customs authority examines and detects signs of violation, within three (03)
working days from the date of detection, the customs authority send written
request to the enterprise for its explanatory report.
Within three (03) working days from
the date receiving explanatory request, the enterprise must send its
explanatory report to the customs authority.
2. Examining
Receipt at the head office of the enterprise using receipt.
2.1. In
case the enterprise fails to explain or giveasunadequate explanation, the customs
authority will promulgates decision on receipt examination at the
head office of the enterprise.
2.2. The
content of receipt examination is particularly specified in the decision on
examination at the head office consists of: the legal basis for examination,
subjects of examination; content, scope of examination; time for examination,
head of examination group and the members of the examination group, rights and
responsibility of the examination group and subjects of examination.
2.3. The
customs authority where the enterprise has registered its customs declaration
sheet makes decision on receipt examination together with the examination after
customs clearance and is responsible for the decision on examination.
2.4. Within
three (03) working days from the date signing decision, the decision on Receipt
examination at the head office of the enterprise must be sent to the
enterprise. Within three (03) working days from the date receiving the decision
on Receipt examination or before the time of conducting the receipt examination
at the head office of the enterprise, if the enterprise demonstrates the
making, issuance, use and management of receipt as prescribed then the Head of
the customs authority makes a decision on cancelling the decision on Receipt
examination
2.5. A maximum of
not more than ten (10) working days from the date of
promulgation of decision on examination, the customs authority must conduct the
receipt examination at the head office of the enterprise.
The time for receipt examination
at the
head office of the enterprise will not exceed five (05) working days from the
date starting the examination. In necessary case, the Head of the
customs authority can extend the time for examination one time, the extension
period will not exceed five
(05) working days.
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The enterprise under the
examination is entitled to receive the minutes of Receipt examination and
request to be explained the content of the minutes of examination and make
reservation about its opinion in the Minutes of examination (if any).
2.6. Handling
the result of examination:
- Within five
(05) working
days at the latest from
the date
signing the minutes of examination with the enterprise undergoing the
examation, the head of examination group must make report on the examination
result to the person making decision on the examination. In case there is act
of violation arising that needs to be penalized administratively, then within a
period of not exceeding ten (10) working days from the date signing the
minutes, the Head of the customs authority must make a decision on the
penalty of administrative violation. The enterprise under the examination has
the obligations to comply with the decision on handling the examination result.
- If, through the examination, the violations of the management, use of
receipts are detected and leads to
3. Receipt inspection
The receipt inspection is
associated with the inspection for the compliance with the law on customs tax
at the head office of the taxpayer.
Article 12.
Complaining, denouncing and settling complaint and denouncement on receipt
Complaint, denouncement and
settlement of complaint and denouncement on receipt as directed in this
Circular will comply with the regulations of the law concerning complaint and
denouncement.
Chapter V
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Article 13.
Effect
This Circular takes effect since
January 22, 2012
Article
14. Responsibility for implementation
1. The
customs authority is responsible for publicizing and guiding the enterprises to
comply with the content of this Circular, examining and handling the violations
of the enterprises that use receipts.
2. The
enterprises whose activities are relating to the making, issuance and use of
Receipt fully implement the guidelines in this Circular.
During the course of
implementation, if there is any problem and difficulty arising, the
organizations and individuals should promptly report to the Ministry of Finance
for study and settlement
PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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