Manage personal business tax through tax collection commissioners

Tax Department and tax collection commissioners to make an agreement on a tax receipt form. Photo: Thùy Linh

Accordingly, the General Department of Taxation stipulates that periodically, by the latest on the 15^th day of the following quarter, and at the latest on 30/1 of every year, the tax authority hub has to review and submit to the Tax Branch leaders on state budget collection results for personal business paying tax quarterly and annually by a lump-sum method through tax collection commissioners.

The General Department of Taxation requests the Tax Departments and tax collection commissioners to make an agreement on a tax receipt form in order to manage and be used widely in provinces and cities when collecting tax for personal business when paying tax by a lump-sum method with normal or electronic invoices.

In particular, the contents of the tax receipts must have these parameters as follows: name of type of receipt: symbol of receipt, order number of receipt, associated names, name of personal business, and the amount