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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.
85/2005/QD-BTC
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Hanoi,
November 30, 2005
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DECISION
ON PRINTING, DISTRIBUTION AND USE OF FEE AND
CHARGE RECEIPTS OF ALL KINDS
Pursuant to Ordinance No.
38/2001/PL-UBTVQH10 of August 28, 2001 on Fees and Charges and the Government's
Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the
Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining
the functions, tasks, powers and organizational structure of the Finance
Ministry;
At the proposal of the General Director of the General Department of Taxation,
DECIDES:
Article 1.-
To print, distribute and use fee and charge receipts of the following kinds in
a unified manner throughout the country:
1. Fee and charge receipts
(without par value), made according to the form enclosed herewith (No.
01-05/BLP).
These fee and charge receipts
are of a size of 19 cm x 11 cm, and bound into books, each comprising 50
numbers. Each number is shown on triplicate originals, including:
- Original 1: To be used for
checking (fee and charge collection accounting documents);
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- Original 3: Not to be torn off
from the receipt book.
2. Fee and charge receipts
pre-printed with fixed rates, including:
a/ Road toll (or road freight)
tickets, ferry or river-crossing boat fare tickets, which comply with the
provisions of the Finance Ministry's Circular No. 90/2004/TT-BTC of September
7, 2004, guiding the regime of collection, remittance, management and use of
road tolls and other relevant legal documents.
b/ Fee and charge receipts with
a par value of between VND 1,000 and VND 500,000, made according to the set
form (No. 02-05/BGP) enclosed herewith.
"Fee and charge receipts
with par value" are of a size of 19 cm x 7 cm, bound into volumes, each
comprising of 50 numbers. Each number is shown on duplicate originals,
including:
- Original 1: Not to be torn off
from the receipt book (kept as a record by the fee or charge-collecting unit);
- Original 2: To be handed to
the payer.
3. "State budget remittance
papers" (papers for remittances in cash and papers for remittances by
account transfer), which are printed and circulated according to the provisions
of the Finance Ministry's Circular No. 80/2003/TT-BTC of August 13, 2003,
guiding the centralized remittance and management of state budget revenues
through the State Treasury.
4. To assign the directors of
the Provincial/Municipal Departments of Tax to organize the printing and
distribution of fee and charge receipts to be sold to local agencies permitted
to organize the collection of fees and charges of all kinds according to the
provisions of law and to be responsible for managing and using such receipts in
strict compliance with the Finance Ministry's regulations on management of tax
forms, except for fee and charge receipts printed or permitted by the General
Department of Taxation to be printed by fee and charge-collecting agencies
themselves.
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1. "Fee and charge
receipts" shall be used by state agencies, non-business units and other
organizations tasked to organize the collection of fees and charges according
to the provisions of law (hereinafter collectively referred to as fee and
charge-collecting agencies) to collect the following fees and charges:
a/ Fees and charges, the rates
of which are prescribed by law in percentage (%);
b/ Fees and charges, the rates
of which are prescribed by law in specific amounts of over VND 500,000;
c/ Particular fees and charges
in international transactions, and those with receipts printed by collecting
agencies themselves after getting approval of the Finance Ministry (the General
Department of Taxation). Procedures for collecting agencies to register
for printing fee and charge receipts are specified in the Appendix to this
Decision.
2. Road toll (or freight)
tickets, ferry or river-crossing boat fare tickets shall be used by
organizations or individuals to collect road tolls or ferry or river-crossing
boat fares according to the relevant provisions of law.
3. "Fee and charge receipts
with par value" shall be used by agencies permitted to collect fees and/or
charges, the rates of which are prescribed by law in specific amounts being
their par values of between VND 1,000 and VND 500,000.
4. "State budget remittance
papers" (papers for remittances in cash or papers for remittances by
account transfer) shall be used in the following cases:
a/ Fee and charge payers use
"state budget remittance papers" to remit fee and charge amounts into
the state budget at the State Treasury;
b/ The State Treasury uses
"state budget remittance papers" to collect fee and charge amounts
into the state budget according to the provisions of law.
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1. Fee and charge-collecting
agencies, before circulating "fee and charge receipts with par value"
for use, must affix their seals on the upper right corner of original 2 of each
receipt (to be handed to the payer). Fee and charge collectors, when collecting
money, must sign and clearly write their full names in original 2 of fee and
charge receipts with par value.
2. Organizations and individuals
that pay a fee or a charge of between VND 1,000 and VND 500,000 shall be issued
a "fee and charge receipt with par value" according to the provisions
of this Decision.
a/ "Fee and charge receipts
with par value" distributed by Provincial/Municipal Tax Departments of,
affixed with seals of fee and charge-collecting agencies and completely filled
in compliance with the provisions of this Decision shall be valid for payment,
financial accounting and settlement.
b/ "Fee and charge receipts
with par value" not distributed by Provincial/Municipal Tax Departments,
not affixed with seals of fee and charge-collecting agencies and not containing
signatures (with full names) of fee or charge collectors shall neither be valid
for payment nor eligible for financial accounting and settlement.
Article 4.-
This Decision takes effect 15 days after its publication in "CONG
BAO"; all fee and charge receipts not specified in this Decision shall be
annulled. Quantities of fee and charge receipts and tickets already printed
according to the previously set forms may continue to be used up till the end of
December 31, 2006. As from January 1, 2007, the printing, distribution and use
of fee and charge receipts shall comply with this Decision.
Article 5.-
The director of the Office of the Finance Ministry, the General Director of the
General Department of Taxation, the General Director of the State Treasury, the
directors of the Provincial/Municipal Tax Departments, organizations and
individuals that manage and use fee and charge receipts shall have to implement
this Decision.
FOR THE MINISTER OF
FINANCE
VICE MINISTER
Truong Chi Trung
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GENERAL
DEPARTMENT OF TAXATION
Provincial Tax Department .....................
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Form No. 01-05/BLP
Series:
AA/05
No.
0000
District Tax
Department........
Collecting unit........ID
number........
(Original 1: To be used for checking)
Name of
payer:.........................................................................................................................
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Payment reason (name of fee or
charge):.................................................................................
Amount:.....................................................................................................................................
(In words):
.................................................................................................................................
...................................................................................................................................................
Payment
mode:..........................................................................................................................
...................................................................................................................................................
Day.....month....year
200...
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(Signature
and full name)
GENERAL
DEPARTMENT OF TAXATION
Provincial Tax Department .....................
SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Form No. 01-05/BLP
Series:
AA/05
No.
0000
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(Original 2: To be handed to payer)
Name of
payer:...........................................................................................................................
Address:.....................................................................................................................................
Payment reason (name of fee or
charge):..................................................................................
Amount:......................................................................................................................................
(In words):
..................................................................................................................................
.....................................................................................................................................................
Payment
mode:...........................................................................................................................
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Day.....month....year
200...
Collector
(Signature
and full name)
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
Form No. 01-05/BLP
Series:
AA/05
No.
0000
District Tax
Department........
Collecting unit........ID
number........
(Original 3: Not to be torn off from the
receipt book)
Name of
payer:...........................................................................................................................
Address:.....................................................................................................................................
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Amount:.......................................................................................................................................
(In words):
...................................................................................................................................
.....................................................................................................................................................
Payment
mode:............................................................................................................................
….................................................................................................................................................
Day.....month....year
200...
Collector
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GENERAL DEPARTMENT
Form No. 02-05/BGP
OF TAXATION
Provincial Tax Department...............................
Collecting unit......................................
FEE
AND CHARGE RECEIPT
WITH PAR VALUETruong Chi Trung
Series: AA/
No. 00000
- Amount:
.............................
- In words:............................
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Original 1: To be kept as a
record
TCT * TCT *
TCT * TCT
GENERAL DEPARTMENT
SOCIALIST REPUBLIC OF
VIETNAM Form No. 02-05/BGP
OF
TAXATION ................Independence – Freedom –
Happiness Series: AA/05
Provincial Tax Department
Collecting unit......................................
- Amount: (Pre-printed
par value in figures)
- In words:
(Pre-printed par value in words)
Collector
(Signature and full name)
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Original 2: To be handed to
payer
For example:
GENERAL DEPARTMENT
Form No. 02-05/BGP
OF TAXATION
Provincial Tax Department................................
Collecting unit......................................
FEE
AND CHARGE RECEIPT
WITH PAR VALUE
Series: AA/
No. 00000
- Amount: VND
100,000
- In words: One hundred
thousand dong only
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TCT * TCT *
TCT * TCT
GENERAL DEPARTMENT
SOCIALIST REPUBLIC OF
VIETNAM Form No. 02-05/BGP
OF
TAXATION ................Independence – Freedom –
Happiness Series: AA/05
Provincial Tax Department
Collecting unit......................................
- Amount: VND 100,000
- In words: One
hundred thousand dong only
Collector
(Signature and full name)
Original 2: To be handed to
payer
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PROCEDURES
OF REGISTRATION FOR USE OF SELF-PRINTED
FEE AND CHARGE RECEIPTS
(Promulgated together with the Finance Minister's Decision No.
85/2005/QD-BTC of November 30, 2005)
1. Subjects eligible
for registration for printing fee and charge receipts (called receipts for
short) by themselves are agencies performing the task of collecting particular
fees and charges in international transactions which require the use of
bilingual receipts (printed in Vietnamese and a foreign language), and other
fee and charge-collecting agencies defined by law.
2. Agencies which
print, distribute and use fee and charge receipts shall have the following
responsibilities:
a/ To print receipts in
strict compliance with the following provisions:
- Receipts must be
printed according to the forms already approved and registered with competent
tax authorities. Heads of fee and charge-collecting agencies must sign for
certification in the forms of receipts ordered to be printed.
- For receipt printing,
there must be printing contracts with printing units, clearly stating
quantities, signs and serial numbers of receipts ordered to be printed. After
each printing batch or upon expiration of each printing contract, such contract
must be liquidated by the printing-ordering party and the printing party. It is
prohibited to order the printing of receipts without contract.
- Agencies which
themselves order the printing of receipts may select appropriate and convenient
printing houses on the list of printing houses registered with the General
Department of Taxation.
b/ Distribution of
receipts:
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- When changing receipt
forms, fee and charge-collecting agencies must publicly notify the kind, sign,
series of receipts, and date of expiration of their validity to tax authorities
and post up the receipt form and notices on receipts which are no longer valid
for use at their head offices where fees and charges are collected or
transactions are conducted, make payment, settlement and return unused
quantities of receipts to their managing tax offices.
3. Procedures of
registration for use of self-printed receipts:
3.1. Procedures of
registration of self-printed receipt
forms:
Fee and charge
collecting agencies shall register for use of self-printed receipts with the
General Department of Taxation according to the form enclosed herewith.
Procedures of registration of self-printed receipt forms shall be as follows:
a/ A written request
for registration for use of self-printed receipts (made according to the form
enclosed herewith).
b/ The receipt form designed
by the collecting agency. This receipt form must contain all the following
details: Name of the collecting agency, its address and tax identification
number, sign and serial number of receipt; name, address and tax identification
number of fee or charge-paying organization or individual; total amount paid
(in case of various kinds of fees and charges), printed according to document
No., dated..., of the tax authority, and name of the receipt-printing house;
specifications or logo of the collecting unit may be presented on the receipt
form. For bilingual receipts, Vietnamese words shall be printed above
foreign-language words.
c/ Copy(ies) (not
required to be notarized) of the legal document(s), defining the function,
tasks and powers to perform services or state management jobs for which fees or
charges are collected.
Tax authority, within
ten (10) working days after receiving dossiers for registration for use of
self-printed receipts of fee and charge-collecting agencies, shall verify such
dossiers and compare them with current fee and charge law before carrying out
procedures for approving the registration of self-printed receipt forms. In
case of refusal to approve the registration of a self-printed receipt form,
they must reply in writing within seven (07) working days. When changing their
self-printed receipt forms, fee and charge-collecting agencies must make
re-registration.
3.2. Registration for
circulation of self-printed receipts
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The managing tax
authorities shall open a book for monitoring the registration for circulation
of self-printed receipt forms by a fee and charge-collecting agency and give
one copy of such book to this agency, such a book shall be made according to
the form set in the Finance Ministry's Circular No. 120/2002/TT-BTC of December
30, 2002, guiding the implementation of the Government's Decree No.
89/2002/ND-CP of November 7, 2002 on printing, distribution, use and management
of invoices.
FORM
OF WRITTEN REQUEST FOR REGISTRATION FOR
SELF-PRINTING OF FEE AND CHARGE RECEIPTS
(Promulgated together with the Finance Minister's Decision No.
85/2005/QD-BTC of November 30, 2005)
Unit:......
No:
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
On registration for
use of
self-printed receipts
Date........................
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1. Name of agency
registering for self-printing of receipts:..............................
- Tax identification
number.....................................Telephone number.................
- Transaction
Contact..............................................................................................
- For collection of fee
or
charge:............................................................................
- Place of collection
of fee or
charge:....................................................................
2. Name of head of
fee and charge-collecting agency:..........................................
- People's identity
card No..............., granted on day....month.......year....., in......
- Telephone
number:..............................................................................................
Pursuant to
Circular/Decision No......dated.........issued by............, stipulating the
regime of collection, remittance, management and use of fees and
charges..............;
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To suit the branch's
management particularities as well as specific fees or charges to be collected
by our agency, and satisfy demands of fee and charge-paying organizations and
individuals, we would like to request the General Department of Taxation to
permit us to print and use fee and charge receipts, including the following
kinds: (specifying each kind, number of originals of each kind, use purpose of
each original). This quantity of receipts will be registered for use in
...........................
We hereby undertake
that our declarations are accurate. If the General Department of Taxation
permits us to use self-printed fee and charge receipts, we will print,
distribute, manage and use such receipts in strict compliance with the State's
and the Finance Ministry's current regulations. We shall take responsibility
before law for any mistakes and violations.
Head of the fee and charge-collecting agency
(Signature
and stamp)