Guidance to issue and use receipts of charges and fees

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Circular No. 303/2016/TT-BTC guiding the printing, issue, management and the use of receipts of charges and fees in the State budget took effect from 1st January 2017.

The Circular regulated the printing, issue, management and use of receipts of charges and fees in the State budget of organizations collecting fees and charges under the provisions of the Law on fees and charges. Accordingly, organizations and individuals regulated in the Circular include taxpayers and individuals subject to charges and fees; organizations printing receipts, organizations providing free software to print receipts, intermediary organizations providing electronic receipt solutions; and State agencies, organizations and other individuals related to declarations, collection, remittance, management and use of charges and fees in the State budget.

Under regulations and principles on receipts in the Circular, the Tax office and organizations collecting fees and charges can print and issue receipts in the form of book printing or electronic printing. Receipts (not printed about value) are issued by the Taxation Departments to sell organizations collecting charges and fees with guaranteed prices to offset the cost of printing and distribution.

In the case where organizations collect fees and charges, these organizations have the right to select qualified printing organizations and companies to the contract in charge of printing receipts of fees and charges.

For electronic receipts, these receipts are identified on the basis of continuity and chronology, and each receipt shall be used only one time.

The printing organizations are responsible for reporting to Tax agencies on the printing of receipts every 6 months, no later than 30th July and 30th January of next year with contents as follows: Name, tax identification number and address of printing organizations; number, date of the contract; name of receipts; form of receipts; receipt signature; and the number of printed receipts (from ... to …) for each organization.

On the basis of contents related to receipts reported by the organizations collecting charges and fees, the Tax agencies are responsible for building the information system for receipts on the electronic portal of the Tax office.

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This Circular took effect from 1st January 2017 and replaced the Ministry of Finance’s Circular No. 153/2012 / TT-BTC of 17th September 2012 guiding the printing, issuance, management and the use of receipts of charges and fees in the State budget.