Currently, several seals in the seal warehouses of tax authorities at all levels have expired due to policy changes many years ago. Therefore, based on legal documents, on October 27, 2022, the General Department of Taxation issued Official Letter 3946/TCT-TVQT 2022 on the review of tax prints that are invalid for use.
What is a tax print? Types of tax prints
According to Decision 2262/QD-TCT in 2020 of the General Department of Taxation, tax stamps include invoices, tax receipts, charge and fee receipts, and other stamps (hereinafter referred to as press only).
- Types of invoices: Value-added invoices, Sales invoices (including sales invoices for organizations and individuals in non-tariff zones), Invoice cum VAT refund declaration, Sales invoice national reserve goods, warehouse release cum internal transportation note, warehouse delivery note sent for sale by agents are managed such as invoices, other types of invoices (stamps, tickets, cards,…).
- Tax receipts include: tax receipts, fines receipts (with face value, without par value), documents withholding personal income tax; Cash receipts, and Domestically produced Cigarette Stamps are managed in the Print Management app just like tax receipts.
- Receipts of fees include: Receipts of fees without face value; fee and fee receipts with face value; Locally produced liquor stamps are managed in the Print Manager app just like fee receipts and fees.
- Other seals include all kinds of declarations, books, reports…
07 types of tax prints are invalid
1. License tax receipt form CTT03A
In Clause 3, Article 7 of Circular 303/2016/TT-BTC dated November 15, 2016, guiding the printing, issuance, management, and use of vouchers for collection of fees under the state budget prescribed determine:
“For the number of license tax receipts (Form CTT03A) that still exist, the tax authorities can continue to use them until the end of 2017. By the end of 2017, the number of outstanding license tax receipts must be destroyed according to regulations.”
Under the above provisions, the license tax receipt form CTT03A has expired.
2. Real estate tax receipt form CTT09A
In Clause 1, Clause 2, Article 19, Circular 153/2011/TT-BTC dated 11/11/2011 guiding non-agricultural land use tax:
“… 1. This Circular takes effect from January 1, 2012.
- Repealing previous regulations on real estate tax”
Under the above provisions, the Real Estate Tax Collection Receipt, Form CTT09A, is invalid from January 1, 2012.
3. Computerized tax notice CTT40B, CTT40C; Notice of small and medium business household tax payment form CTT53B
Under Clause 13, Article 13, Appendix II issued together with Decree 126/2020/ND-CP dated October 19, 2020, detailing several articles of the tax administration law:
“Article 13. Tax administration cases, tax payment notices.
…13. The list of notices of tax administration agencies is in Appendix II issued with this Decree.”
Under the above provisions, the tax notice on the computer form CTT40B, CTT40C; Small and medium business household tax payment notice, form CTT53B printed and issued by the General Department of Taxation, has expired.
4. Registration tax receipt form CTT06, Computerized registration tax receipt form CTT06A, payment receipt form CTT41A
The receipt of registration fee collection, form CTT06, is printed according to Decision 30/2001/QD-BTC dated April 13, 2001, of the Ministry of Finance on promulgating the regime of printing, issuing, managing, and using tax stamps.
On September 13, 2011, the General Department of Taxation issued Official Letter 3264/TCT-TVQT to Phu Tho Provincial Department of Taxation approving the Phu Tho Provincial Tax Department to use the computer-printed registration fee receipt. CTT06A and CTT41A forms to implement the registration fee collection management program by computer in the area of the Tax Department of Phu Tho province.
Item d, Clause 1, Article 6, Circular 328/2016/TT-BTC dated December 26, 2016, of the Ministry of Finance guiding the collection and management of state budget revenues through the state treasury provides:
“Article 6. State budget receipts
- Types of state budget revenue documents:
…d) Receipts of collection of fees, charges, and fines for administrative violations: Comply with the provisions of Circular No. 153/2012/TT-BTC dated September 17, 2012, of the Ministry of Finance, guiding the work. printing, issuing, managing, and using all kinds of vouchers for collection of fees belonging to the state budget (hereinafter referred to as Circular No. 153/2012/TT-BTC);
…In case the State Treasury makes and prints receipts of receipts from a computer program or allows the commercial bank where the State Treasury opens an account to make and print receipts from a computer program, the form of receipts printed from the program shall be prescribed by the State Treasury. prescribed, by the provisions of Circular No. 153/2012/TT-BTC”
Clause 4, Article 14 of Circular 328/2016/TT-BTC dated December 26, 2016, of the Ministry of Finance stipulates:
“4. In case relevant documents mentioned in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new document shall be followed.”
In Clause 1, Article 7, Circular 303/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance, guiding the printing, issuance, management, and use of fee and fee collection vouchers under the Ministry of Finance. The state budget provides:
“Article 7. Effectiveness
- This Circular takes effect from January 1, 2017, and replaces Circular No. 153/2012/TT-BTC dated September 17, 2012, of the Ministry of Finance, guiding the printing, issuance, management, and use of vouchers for collection of fees belonging to the state budget.”
Based on the above regulations, the registration fee has been collected by receipt of fee and charge collection as prescribed in Circular 303/2016/TT-BTC dated November 15, 2016. Therefore, the registration fee receipt form CTT06, the registration fee receipt form CTT06A and the receipt form CTT41A have expired.
5. Certificate of tax registration form 10-MST and Certificate of personal tax identification number, form 12-MST.
In Clause 2, Article 30, Circular 95/2016/TT-BTC dated June 28, 2016, guiding tax registration stipulates:
“2. This Circular replaces Circular No. 80/2012/TT-BTC dated May 22, 2012, of the Ministry of Finance, guiding the implementation of the Law on Tax Administration on tax registration”
In Clause 2, Article 23, Circular 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance guiding tax registration:
“2. This Circular replaces Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance, guiding tax registration; Article 9 of Circular No. 156/2013/TT-BTC dated June 6/ 11/2013 of the Ministry of Finance guiding the implementation of several articles of the Law on Tax Administration; Law amending and supplementing several articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated 22/7/ 2013 of the Government”
Under the above provisions, the Certificate of Tax Registration Form 10-MST and Certificate of Personal Tax Identification Number, Form 12-MST, are printed according to the form prescribed in Circular 80/2012/TT-BTC dated 22/03 May 2012 of the Ministry of Finance, Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance, has expired.
6. Alcohol stamps produced for domestic consumption, domestically produced tobacco stamps printed with multi-dimensional barcodes.
At Clause 3, Clause 4, Article 9, Circular 23/2021/TT-BTC dated March 30, 2021, of the Ministry of Finance guiding the printing, issuance, management, and use of electronic alcohol and electronic stamps regulated tobacco:
“3. The number of tobacco and alcohol stamps that have been issued, issued, and sold according to the provisions of legal documents and guiding documents of the Minister of Finance in Clause 2 of this Article is still in existence. Tax authorities, customs offices and at enterprises, organizations, and individuals manufacturing and importing tobacco and alcohol products must complete the stamp removal before August 1, 2022, as prescribed in Circular No. 15/ 2020/TT-BTC dated March 23, 2020, of the Ministry of Finance; Circular 124/2007/TT-BTC dated October 26, 2007, of the Ministry of Finance; Decision No. 211/QD-BTC dated January 27, 2010, of the Ministry of Finance; Decision No. 2979/QD-BTC of the Ministry of Finance on amending Decision No. 211/QD-BTC dated January 27, 2010, of the Ministry of Finance and related documents.
4. From July 1, 2022, apply electronic stamps according to the instructions in this Circular.”
Based on the above provisions:
– Stamps of wine produced for domestic consumption printed according to Circular 160/2013/TT-BTC dated 14/11/2013 and Circular 15/2020/TT-BTC dated 23/3/2020 of the Ministry of Finance guiding the Printing, issuing, managing, and using stamps for imported alcohol products and alcohol produced for domestic consumption that are still available until July 1, 2022, shall be destroyed according to regulations.
– Domestically produced cigarette stamps printed with multi-dimensional barcodes according to Decision 211/QD-BTC dated January 27, 2010, of the Ministry of Finance; Decision 2979/QD-BTC dated December 7, 2011, of the Ministry of Finance, which is still valid until July 1, 2022, shall be canceled according to regulations.
7. Personal income tax deduction form CTT56, CTT56B.
– In Clause 5, Article 12, Circular 78/2021/TT-BTC of the Ministry of Finance guiding the implementation of several articles of the Law on Tax administration, Decree 123/2020/ND-CP dated October 19, 2020, providing Invoices and vouchers stipulate:
“5. The use of personal income tax withholding vouchers continues to comply with Circular No. 37/2010/TT-BTC dated March 18, 2010, of the Ministry of Finance guiding the issuance, use, and management of personal income tax withholding documents printed on computers (and amendments and supplements) and Decision No. 102/2008/QD-BTC dated 12/11/2008 of the Minister of Finance on the promulgation of the form of personal income tax collection receipt until the end of June 30, 2022. In case organizations withholding personal income tax meets the conditions for information technology infrastructure, the form of certification shall be applied. from electronic deduction of personal income tax as prescribed in Decree No. 123/2020/ND-CP before July 1, 2022, and carry out the procedures as guided in Circular No. 37/2010/TT- BTC dated 18/3/2010 of the Ministry of Finance”
– In Clause 3, Official Letter 2455/TCT-DNNCN dated July 12, 2022, of the General Department of Taxation on the implementation and operation of e-invoices, stipulates:
“3. Regarding the use of electronic PIT withholding documents
According to Article 33 of Decree No. 123/2020/ND-CP, a withholding organization when using an electronic PIT withholding voucher is not required to register, issue notice, or transmit electronic data. To the agency, the deduction organization will build its software system to use electronic vouchers to ensure the mandatory contents as prescribed in Clause 1, Article 32 of Decree No. 123/2020/ND-CP. If the electronic PIT withholding voucher has not yet been deployed, organizations (including tax authorities) can use the PIT withholding vouchers in the form of self-issuance. the tax authority does not continue to sell the personal income tax withholding voucher printed by the tax authority; in case the tax authority’s receipt of the deduction is still available, continue to use it”
Under the above provisions, the PIT withholding vouchers form CTT56, and CTT56B printed and issued by the General Department of Taxation, are still in existence in the tax authorities’ warehouses and are invalid.
Based on the above provisions, it is proposed that the Director of the Tax Department be responsible for organizing the review of the types of seals that are invalid for use and report to the General Department of Taxation for liquidation and cancellation according to regulations.
Above is an article that provides legal knowledge about 07 tax stamps that will expire in 2022. Pham Consult is a unit specializing in providing tax consulting services, financial consulting, accounting services, salary preparation, and payment. Contact us via hotline: (84-28) 3930 2487 or our Facebook if you need support.