WHAT DOES A TAX RECEIPT INCLUDE? WHAT SHOULD BE THE FORMAT OF AN ELECTRONIC TAX RECEIPT?

What does a tax receipt include? What should be the format of an electronic tax receipt? What does a tax receipt include? What should be the format of an electronic tax receipt? Through today’s article, let’s learn about this issue with Pham Consult!

Documents in the field of tax, fee and charge management of tax authorities are stipulated in Article 30 of Decree 123/2020/ND-CP as follows:

Types of documents

1. Documents in the field of tax, fee and charge management of tax authorities include:

a) Personal income tax deduction documents;

b) Receipts include:

b.1) Tax, fee and charge receipts without pre-printed face value;

b.2) Tax, fee and charge receipts with pre-printed face value;

b.3) Tax, fee and charge receipts.

2. In the process of tax, fee and charge management according to the provisions of the Law on Tax Administration, in case other types of documents are required, the Minister of Finance is responsible for regulating and guiding the implementation.

The definition of vouchers is stipulated in Clauses 4 and 5, Article 3 of Decree 123/2020/ND-CP as follows:

Explanation of terms

In this Decree, the following terms are construed as follows:

…

4. A voucher is a document used to record information on deductible taxes, tax revenues, fees and charges belonging to the state budget according to the provisions of the law on tax management. The vouchers prescribed in this Decree include personal income tax deduction vouchers, tax receipts, fees and charges presented in electronic form or printed or self-printed.

5. Electronic vouchers include types of vouchers and receipts according to Clause 4 of this Article presented in the form of electronic data issued by organizations and individuals responsible for tax deduction to taxpayers or issued by tax, fee and charge collection organizations to taxpayers by electronic means according to the provisions of the law on fees, charges and tax laws.

…

Accordingly, a voucher can be understood as a document used to record information on deductible taxes, tax revenues, fees and charges belonging to the state budget according to the provisions of the law on tax management.

Vouchers include personal income tax deduction vouchers, tax receipts, fees and charges presented in electronic form or printed or self-printed.

The content of a tax receipt is stipulated in Clause 2, Article 32 of Decree 123/2020/ND-CP as follows:

– Name of receipt type: Tax, fee and charge receipts without pre-printed face value; tax, fee and charge receipts with pre-printed face value; tax, fee and charge receipts.

– Receipt form symbol and receipt symbol.

+ Receipt form symbol is information showing the name of the receipt type, receipt copy number and sample order number in a receipt type (a receipt type can have many samples).

+ Receipt symbol is a sign to distinguish receipts by the system of Vietnamese letters and the last 2 digits of the year.

+ For printed receipts, the last 2 digits of the year are the year the printed receipt was printed. For self-printed receipts and electronic receipts, the last 2 digits of the year are the year the receipt was first used as stated on the issuance notice or the year the receipt was printed.

– Receipt number is the serial number shown on the tax, fee, and charge receipt. Receipt number is written in Arabic numerals with a maximum of 7 digits. For self-printed receipts and printed receipts, the receipt number starts from 0000001. For electronic receipts, the electronic receipt number starts from 1 on January 1 or the day the electronic receipt was first used and ends on December 31 of each year.

– The receipt copy (applicable to printed and self-printed receipts) is the number of sheets in the same receipt number. Each receipt number must have 02 copies or 02 parts or more, in which:

+ Copy (part) 1: kept at the collection organization;

+ Copy (part) 2: given to the taxpayer, fee, charge payer;

In case, copies from the 3rd onwards are named according to specific functions to serve the management work according to the provisions of law.

– Name, tax code of the tax, fee, charge collection organization.

– Name of the type of tax, fee, charge and the amount written in numbers and words.

– Date, month, year of receipt creation.

– Signature of the person collecting the money. In case of using electronic receipts, the signature on the electronic receipt is a digital signature.

– Name, tax code of the organization receiving the receipt printing (for cases of printing).

– Receipts are shown in Vietnamese. In case it is necessary to add a foreign language, the foreign language addition is placed on the right in parentheses “( )” or placed right below the Vietnamese content line with a smaller font size than the Vietnamese text.

Note:

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