WHO IS RESPONSIBLE FOR DESTROYING RECEIPTS PRINTED BY THE TAX DEPARTMENT BUT NOT SOLD AND NOT CONTINUED TO BE USED? IN WHICH CASES CAN RECEIPTS BE DESTRUCTED?

Who is responsible for destroying receipts printed by the Tax Department but not sold and not used anymore? In which cases can receipts be destroyed? What are the principles for managing the use of documents when deducting personal income tax? Let’s find out more with Pham Consult!

Who is responsible for destroying receipts printed by the Tax Department but not sold and not used anymore?

According to Clause 3, Article 39 of Decree 123/2020/ND-CP supplemented by Clause 26, Article 1 of Decree 70/2025/ND-CP, the procedures for destroying receipts are as follows:

Destruction of receipts

3. Procedures for destroying receipts
4. b) The fee and charge collection organization must make an inventory of receipts to be destroyed. The inventory of receipts to be destroyed must be recorded in detail, including: name of receipt, receipt sample symbol, receipt symbol, number of receipts to be destroyed (from number… to number… or list each receipt number in detail if the number of receipts to be destroyed is not consecutive).
5. c) The fee and charge collection organization must establish a Receipt Destruction Council. The Receipt Destruction Council must have a representative of the leadership and a representative of the accounting department of the organization collecting other revenues from the state budget.
6. d) Members of the Receipt Destruction Council must sign the Receipt Destruction Record and be legally responsible for any errors.
7. d) Receipt destruction records include: Decision to establish the Receipt Destruction Council; inventory of receipts to be destroyed; Receipt Destruction Record; Notice of Receipt Destruction Results.

Receipt destruction records are kept at the fee and charge collection organization. In particular, the Notice of Receipt Destruction Results according to Form No. 02/HUY-BLG Appendix IA issued with this Decree must be made in 02 copies, one copy is kept, one copy is sent to the direct tax authority no later than 05 days from the date of receipt destruction. The Notice of Receipt Destruction Results must include the following contents: type, symbol, quantity of receipts destroyed from number to number, reason for destruction, date and time of destruction, method of destruction.

1. e) The tax authority shall destroy receipts printed by the Tax Department which have been announced for issuance but have not been sold but are no longer in use. The General Department of Taxation shall be responsible for guiding the process of destroying receipts printed by the Tax Department.
2. g) The procedure for destroying receipts for exported, imported, transit goods, means of transport for exit, entry, and transit shall be implemented in accordance with the provisions at Points a, b, c, d, dd, e of this Clause with the Customs Department.

Accordingly, the tax authority shall be responsible for destroying receipts printed by the Tax Department but have not been sold and are no longer in use.

In which cases are receipts destroyed?

According to Clause 1, Article 39 of Decree 123/2020/ND-CP, the following provisions apply:

Destruction of receipts

1. Cases of destruction of receipts

– Receipts printed incorrectly, printed in duplicate, or printed in excess must be destroyed before the contract for printing receipts for fees and charges is liquidated.

– Receipts issued by accounting units shall be destroyed in accordance with the provisions of the law on accounting.

– Fee and charge collection organizations with receipts that are no longer in use must destroy the receipts.

– Receipts that have not been issued but are evidence of cases shall not be destroyed but shall be handled in accordance with the provisions of the law.

2. Receipts determined to have been destroyed

– Destruction of self-printed receipts and printed receipts is the use of measures such as burning, cutting, shredding or other forms of destruction, ensuring that the information and data on the destroyed receipts cannot be reused.

Accordingly, cases in which receipts are destroyed include:

– Printed receipts that are printed incorrectly, printed in duplicate, or printed in excess must be destroyed before the contract for printing fee and charge receipts is liquidated.

– Receipts issued by accounting units shall be destroyed in accordance with the provisions of the law on accounting.- Fee and charge collection organizations with receipts that are no longer in use must destroy the receipts.

Note: Receipts that have not been established but are evidence of cases are not destroyed but are handled according to the provisions of law.

What are the principles for managing the use of documents when deducting personal income tax?

Pursuant to Clause 2, Article 4 of Decree 123/2020/ND-CP amended by Point a, Clause 3, Article 1 of Decree 70/2025/ND-CP, it is stipulated as follows:

Principles of preparation, management and use of invoices and vouchers

2. When deducting personal income tax, when collecting taxes, fees and charges, organizations and individuals deducting tax, organizations collecting taxes, fees and charges must prepare tax deduction vouchers, tax, fee and charge receipts and hand them over to the person whose income is subject to tax deduction, taxpayers, fee and charge payers, and must fully record the contents as prescribed in Article 32 of this Decree. In case of using electronic vouchers, they must follow the standard data format of the tax authority. In case of individuals authorizing tax settlement, personal income tax deduction vouchers will not be issued.

For individuals who do not sign a labor contract or sign a labor contract for less than 03 months, the organization or individual paying the income shall issue a tax deduction certificate for each tax deduction or issue one deduction certificate for multiple tax deductions in a year.