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FINANCE MINISTRY
Number: 153/2012/TT-BTC
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, September 17, 2012
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IT ' S SMART
Print guide, release, management and use of the following types of certificates
expense collection, state budget fee
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Tax Management Base number 78 /2006/QH and execs manual text;
The French base for the fee and the number of charges. 38 /2001/PL-UBTVQH10 August 28, 2001 of the Standing Committee of the National Assembly;
Base of Protocol 57 /2002/NĐ-CP June 3, 2002 of the Government rules the implementation of the ordinance of fees and fees and the number of decrees. 24 /2006/NĐ-CP of the Government amended, adding some of the provisions of the Protocol 57 /2002/NĐ-CP
The Government's Resolution 68 /NQ-CP on 27 December 2010 the government's simplified administrative simplification of the Ministry of Finance's functional scope;
Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;
On the recommendation of the Attorney General
The Minister of Finance issued the printing, issuing, management, and use of the funds from the expense of the state budget as follows:
Number one. Subject and scope applicable
1. This information instructs the printing, release, management and use of certificates from a fee collection, state budget fee of state agencies, career units, and organizations tasked with organizing the collection of fees, fees (including organizations, individuals, and others). is authorized to collect fees, fees, and fees by law (the latter is generally the toll body, the fee).
2. As a result of the fee, the fee stipulated by the receipt of the fee is the receipt of a fee, the fee charged by the amount of charge of the state budget, according to the fee of the law. Receipt of expense, fee (or receipt):
2.1. The receipt of a fee, the fee is not denominated: is the type of receipt on which the proceeds are due to the toll, the fee scored (or printed from the computer or other monetary calculates) after each collection of charges, the following fee:
-The fees, the legal fees that are regulated by law by the percentage (%).
-The fees, the fee, have a lot of revenue depending on the organization's requirements, the individual pays the fee, the fee.
-The cost, the cost of the international transaction.
2.2. Money receipts receipts, denominated fee pricing: Are the type of receipt which on each Receive sheet is available for each payment per time and is used to collect the fees, the fee the rate of which is fixed to each time (including stamps, tickets) such as:
Over the bridge, over the ferry.
-Market fee.
-The museum's fee, scenic.
-Bicycle-keeping, motorcycles, automobiles.
-The fees, the other charges.
3. Explain words
Some of the words in this Information are understood as follows:
3.1. The price is the fee, the fee shown on the evidence from the fee, the fee.
3.2. Set in: is the charge of the toll, the fee of hiring another organization, the fee, the fee, the contract for the contract to be signed between the two parties.
3.3. Self-printing: the cost of the charge, the cost of making the evidence from the toll, the fee by your computer after the fee, the fee.
Article 2. Form and n The amount of evidence from the cost of the fee, the fee.
1. mandatory requirements
1.1. Form of the cost of the fee, the fee.
a) The receipt of a fee, the fee must be numbered in a row according to the order, each of which comes from 2 contacts or 2 or more:
(Part) 1: save at the base of the collection;
-To the taxpayers.
-Third-based contacts have been named after the specific use of the regulatory operation under the rule of law.
b) The language is spoken in Vietnamese. In addition to foreign language, the additional foreign language is placed in parentheses "()" or placed directly below the content line in Vietnamese with a smaller font than Vietnamese.
c) The fee amount, the collection fee is written on the Receivals by the natural digits 0, 1, 2, 3, 4, 5, 6, 7, 8, 9 according to the level of Vietnamese copper; the case for the fee, the legal fees specified by law have a degree of foreign currency, record the amount, the fee amount, the income fee. The currency of the Bank of Vietnam at the time of the payment of the fee was given to the dollar at the time of the payment of the state by the State Bank.
1.2. Content write on It's a waste of money.
Information content on the Receive must be shown on the same paper side, including:
a) The name of the receipt name (in the name of the price or not denominated). The receipt for the instructions on Appendix 1 and Appendix 02 issued this.
b) Receipt of receipt and receipt of receipt: receipt of receipt of receipt of receipt of receipt of receipt of receipt, number of receipts, and receipt of the receipt type. Receipt of the receipt is a sign that distingues the receipts by the system of Vietnamese letters and five Receivals (references to the Appendix 3 Appendix accompanied by the Wise).
c) Sign of the order of the receipt.
d) The link of the receipt: is the number of newspapers in the same order of receipt.
e) The name, the tax code of the toll, the fee.
g) The name of the fee, the fee.
h) The fee amount, the fee must be submitted (written simultaneously by number and by letter).
i) Day, month, year of receipt.
l) The name, the money's signature.
l) Name, the tax code of the organization that receives the receipt in receipt (for the printing set case).
m) The name, the organization's tax code provides the Receive Free Software (for the self-printing case).
2-Inmandatory Content
In addition to the required information on the receipt, the toll, the fee may add batches, decorative images, or other information that is consistent with the existing law, ensuring that it is not obscurable, obscuring the required content on the receipt. The size of the additional information is not greater than the size of the required content on the Receivals.
Third. Release of charges from a charge fee
1. The principle of release
The tax authority, the toll body, the fee issued to the types of certificates from the expense collection, the fee guarantees the requirements for the form and content of information in accordance with the regulation at this Smart Under 2 form: self-printing and printed.
2. The agency ' s responsibility for the printing of evidence from toll, fee,
2.1. Tax agency
The Tax Bureau puts the receipt in receipt for sale to the agency that proceeds to offset the cost of printing, issued.
The IRS must report the Tax Directorate by the deadline and the regulatory content of the management of the tax-only management.
2.2. For the expense agency, the fee
The cost of the charge, the fee is set in or in the Receivals
a) Printout case
-Cost authority, the fee is only selected by the eligible printer, qualified in the invoice in accordance with the Ministry of Finance regulations to sign the contract and set in Receive Receivable Receivation, the fee for its unit.
When placing in receipt of the Receive receipt, the fee must have a print contract with the receiving organization, the receipt of receipt of receipt, number, receipt of receipt and receipt of receipt, order of order receipt printed; The end of the print contract must liquate the contract between the print and the organization. In print. Not to be set in Receive Receivation Receivation, the fees off the contract were signed.
-Receive receipts, the right-to-right print fee informed the IRS. . The head of the toll-free agency, the fee to sign the receipt for the receipt of the Receivation receipt, the charge of printing.
b) Auto-print Receivation, fee
b1) The charge toll, the fee must meet the following conditions:
+ There is a device system (computer, printer) that guarantees the printing of the Receive Receive, the fee.
+ Is the accounting unit under the provisions of the Accounting Law and has the cost management software, the fee attached to the accounting software; at the same time ensuring receipt of the receipt of the receipts, the automatic fee transferred to the software (or database) accounting at the time of the planning. Receipt.
+ Is not subject to a charge of charge of charges, fees or has been sentenced in the time of 365 (three hundred after the twenty-five) days from the date of approval of the decision to be punished or since the expiration of the execution of the trial of the law on charges of fees, fees, and fees. I mean, last time it wasn't a waste of fees for fees, fees.
b2) The self-printing system must ensure the following principles:
+ The numbering of the order on the Receive Receive, the fee is made automatically. Each row of several Receivals collects a fee, the fee is only printed once, if printed out of the second time onwards must be a copy (copy);
+ Application software for printing Receivation Receivation, the fee must ensure a request for security by the devolve to the user, who is not allowed to be used not to intervene as a change in the data on the application.
In the event of the Procurement Authority, the purchase fee of the software to purchase the software of the self-printing software is required to select a standard enough organization, which is eligible to print invoicing under the provisions of the Ministry of Finance.
+ Receivable receipts, the unfounded self-printing fee must be stored in the computer system according to the information security mode.
+ Receivable receipts, the set of self-printing fees that have been stored in a computer system according to the information security system and the receipt content must be able to access, connect, and print out the paper when the reference is needed.
3. Release notification Certificate from toll, fee
3.1 -The receipt of the receipt.
a) The cost of the charge, the charge for printing.
The slowest is 15 days before the start date of use, the toll agency, the fee must be written in writing with the Tax Authority directly governing the use of the Receivation Receivation, the fee of its unit (the Notice issued reference at Annex 04a), on the message must be full of the following content:
-Office of functional regulation, duty, authority to perform service operations or job management work, fee.
-Name, tax code, the address of the law that is legally mandated by the law, the fee, or the authorized authority, the fee, or the mandated receipt of the receipt, the fee.
-The receipts used (accompanied by a specific sample).
-Time starts to come in.
-Name, tax code, address of the receipt for receipt of receipt or Supply of Receivals.
When a whole or one change in the form and content of the receipt (including mandatory and non-obligated content), the Revenue Authority, the fee must send a written notice to the Direct Tax Authority that manages simultaneously listing the associated notification. according to the new (new) receipt at the point of recording within 10 days of the use.
b) In the case of a receipt of Taxation (a type of no denominated) for sale to the body, it must report the Tax Authority on the prescribed basis.
Payment receipts, fees issued by the Tax Authority, are sold to the Procurement Agencies, the fee in the price of securing the cost of printing, issued.
At a rate of 15 days prior to the start date, the Tax Authority must announce and list the sale prices of each type of Receivable Receivable Receivation, the fee accompanying the specific sample at the Tax Agency headquarters.
3.2. Fee-based, self-printing fee
The slog is 15 days before the start date, the Revenue Authority, the charge charged with sending the Receivables Release receipt, the fee to the Tax Department where the agency charges, the cost of its headquarters (the announcement issued in Annex 04b). issue with this message); The notification profile must have enough of the following information:
+ Law-making law enforcement, duties, powers that perform service operations or state management work at a cost, fee.
+ Name, address, tax code (if any) of the toll body, the fee.
+ Device system name (computer, printer, application software) to print Receive Receivation Receivation, fee.
+ Technical division or vendor-based name Receivable Receive, fee fee.
+ The responsibility of each department is directly related to printing, rotation, and storing Receivable Receivability Data, the cost of self-printing within the organization's internal organization.
3.3. Since the receipt of the Receive receipt, the fee for the second time onwards, without changing the receipt of the Receive receipt, the fee has been notified to the Tax Authority, the Revenue Authority, the fee only to send the report issued to the reference tax agency in Annex. 05.
3.4. After receiving the Release Notice of the Revenue Authority, the fee, in the case the Tax Authority does not accept the amount of evidence from the expense collection, the charge of the Revenue Authority, the fee must have a written response to the Revenue Authority, the fee in the the slog time is 7 days before the start date used according to the release announcement of the Toll Body, the fee.
Article 4. Manage the use of a fee, fee fee
1. Use receipts Receive, fee fee
1.1. Receipt of expense receipts, fee
If the receipt of the Receivable Receivation of the Receivable Receivation of the Receivable Authority must be closed to the upper corner, the lower left side of the receipt. In the case of receipt of charge receipts, fees printed from carbonless or self-printing from a computer do not need to be stamped on the upper corner, on the left (suspended) but must have a low sign of the toll, the fee for the fee, the fee.
The information on the receipt must be full, correct; the receipt costs the fee, the fee must be used in the order from small to large; the case of false records, failure of the cash, is not torn from the stalk or if it is broken, and the receipt must be accompanied by the written receipt. Oh,
1.2. The receipt of a fee, the specified fee stipulated at the rate of 1.1, is a valid certificate for payment, accounting, and financial settlement.
The case does not meet the regulations at this 1,1clause, which does not have a payment value and does not get the accounting, the financial decision.
Where the payment is lost, the receipt failure is used in the collection at the expense agency, the fee, on which the receipt of the toll, the fee is attached to the receipt of the loss, the receipt failure to testify from the payment, the financial decision.
1.3. Receipt of Receivation Receivation, fee
The fee is paid for by the third party, the receipt of the Receive, the fee. The mandate between the proxy party and the receiving party must follow the form of text.
a) The mandate text contents must enlist the credentials of the Proxy Receipt (form, type, symbol, number of receipts (from number ... to number ...); the purpose of proxy; the mandate deadline; the protocol or method of installing the proxy receipt (if possible). Self-printed receipt); commissioned receipt payment method.
b) The proxy party must set up a mandate to have full record of the credentials of the commission, the purpose of the mandate, the mandate deadline based on the signed proxy text, the name, the signature, the sign (if any) of the proxy party representing the mandate and sending the message. published to the tax authority; at the same time it must be listed at the headquarters of the organization receiving the mandate and where the toll is, the fee.
c) The receipt of the fee, the mandated mandate fee, is still required to write the name of the Toll Charge, the fee (the proxy party) and seal the proxy party above the left side of each receipt of the fee, the fee (the case of receipt printed from the recipient ' s print device). It's not the proxy's stamp.
d) At the end of the mandate deadline or termination before the mandate, the two parties must identify with the document simultaneously informing the Tax Authority and the listing at the site of the toll, the fee.
2. Receivable Receipation Management, fee fee
2.1. The regulation of the report deadline, the amount of receipt of receipt of receipts, the fee used, has not been used; stored, preserved; the receipt of receipt of funds, fees
a) The situation report uses the Receive Receive, the fee.
Quarterly, the slowest of 15 days from the last day of each quarter, the Revenue Authority, the charge charged with filing a charge of the situation using the Receive Receive receipt, the manual charge in Annex 06 issued by this message to the Tax Authority. I mean, direct. At the expense of the Procurement Authority, the mandate fee for the third party set up the Receive Receivation, the charge in the direction of the section 1.3 This Article, the toll, the fee still has to report the use of the Receive receipt, the fee.
b) Receipt of receipt of receipt in receipt and self-printing software
Quarterly, the slog of the next 15 days since the last day of each quarter, the organizations receiving the Receive of Receive the Cost and Supply of the News (software) Free Receive receipt, the fee must submit the print/supply of the software to the Agency. It ' s the direct management tax of that organization.
c) Storage, Receivable Receivation, fee
-Receivable receipts, the unsecured print fee stored, stored in the repository according to the inventory preservation storage mode.
-Receivable receipts, the unfounded self-printing fee stored in the computer system according to the information security system.
-Receivable receipts, the fee set up in the accounting units stored under the storage regulation, the proof of the accounting from accounting. Payment receipts, fees established in organizations, individuals for toll, fees are not a unit of accounting stored and preserved as private property of the organization, that individual.
d) Cancel the Receive Receive, the fee.
The fee, the fee, is not used to make the receipt of the Receive, the fee. The deadline for the receipt of Receivation receipts, the slog fee was thirty (30) days, since the date of the announcement with the Direct Management Tax Authority.
For the Receive receipt, the fee imposed by the Tax Agency for sale to the Toll Bodies, the fee is within ten days before the implementation of the Receivation, the Tax Authority must send the Cancellation Notification for the Toll, Fee, and Level Tax Authority.
d1) Receipt specified
+ The films, the plates, and the tools that feature the same features in the receipt of the Receive Receipation, the specified set fee is determined to be terminated when there is no longer a source of any receipt of funds, fees, or no letters on the Receivals. expense collection, the fee to be able to assemble, copy or restore it to the original.
+ Receive a fee, the self-printing charge is determined to be terminated if the receipt generates a fee, the fee is intervening to be unable to continue creating the Receivation Receivation, the fee.
d2) Receipt of Receivation Receivation, fee
+ The receipt of charges, the charge of placing in the wrong print, in the duplicate, the printing must be canceled before the contract liquation bar sets the receipt of the fee, the fee.
+ Receivable Receipals, the cost of accounting units to be canceled under the law of accounting and law on management of tax-only.
+ Receivable receipts, the unfounded fee, but the evidence of the cases, is not unabated, which is processed by the rule of law.
d3) The order, the procedure, the receipt of the receipts, the fee, the fee.
+ The cost of the funds, the fee to set up the Receive Receivables Board, the cost of cancellation. The receipt of payroll receipts, the cost of the cancellation must be written in detail: The receipt of the receipts, the fee, receipt of receipt, receipt of receipt, receipt of receipt, receipt of receipt (from number ... to number ... or details of the receipt of the receipts) charge, the fee if the invoice number should be uncontinuous).
+ The cost of the funds, the fee must set up the Board of Receivable Receivation, the fee. The Council destroys the Receive Receive, the minimum fee must include the chief minister (or the deputy prime minister for the toll, the fee) and the accounting department's representative of the toll, the fee.
+ Members of the Board of the Cancellation Receipt, the fee must be signed on the receipt of the receipt of the Receivation Receivation, the fee, and the charge of the law, if there is a mistake.
+ File cancelation Receivables, fees include: Decision to establish a Receive of Receivables Receivables, fee fee; Receivables Receivables, fees to cancel; Border cancelation receipt of funds, fees; Notice of receipt of receipt of receipt of funds, fees The fee must be content: type, symbol, number of receipt of the receipt from number ... to number, reason of destruction, date of destruction, method of destruction (the reference pattern at Annex 07 issued by this message).
Receipt of Receivation Receivation fee, fee filed at the expense collection Authority, fee fee. Announcing the result of the cancellation of the Receivation Receivation, the fee must be set up to two (02) copies, a circulation, a dispatch to the slothless Direct Direct Management Tax Authority (05) of the day since the date of the execution of the Receivation Receivation Receivation, the fee.
2.2. Handling violation of print, release, management and use of Receivation Receivation, fee fee
The handling of the violation of print regulations, releases, management and use of the Receivation Receivation, the prescribed fee charge at the Digital Protocol. 106 /2003/NĐ-CP 23 September 2003 by the Government and the additional revised documents and guidelines.
Article 5. Performance Performance
1. It has been in effect since 1 January 2013.
The abolition of the printing, the release and use of the types of certificates from the collection of fees, the fee in the text of the law of the contrary to the provisions of this Information.
2. The printing, release, management, use of the Receivation Receivation, the customs charge implementation of the regulation at No. 178 /2011/TT-BTC 08/12/2011 guidelines on the creation, release, use, and management of tax receipts, customs fees for export goods, imports of business enterprises and non-international air travel services.
3. The use of "The deposit into the state budget" is done by regulation at the Digital Notice. 128 /2008/TT-BTC December 24, 2008, of the Ministry of Finance guidance and management of state budget revenues through the State Treasury and Digital Information. 85 /2011/TT-BTC June 17, 2011 of the Ministry of Finance directed the organization to coordinate the procurement of the state budget between the State Treasury-the Internal Revenue Directorate-General Customs and Commercial Banks and the revised, complementary.
4. The printing, release, management, use of evidence from the specified road toll at No. 90 /2004/TT-BTC On 7 September 2004, the Ministry of Finance directed the revenue, file, management, and use of the use of the application road to the investment line for business in the form of BT, the BOT continued until an alternative text.
5. Organizations, individuals when collecting fees, the non-state budget fee must use the bill of sale of goods, the provision of service by regulation at the UN Digital Protocol. 51 /2010/NĐ-CP on 14 May 2010 of the Government, and the revised, complementary, execs.
Number 6. Organization implemented
1. On the basis of the amount of receipt of funds, the cost of the inventory and the purchase demand of the Revenue Authority, the fee, the Department of Taxation of the Provinces, the central city is in charge of balance, placing it in order to sell to the toll, the fee until the end of 2012. Since 2013, the Department of Taxation of the Provinces, the central city of the Central Committee only sells Receivable Receivals, the fee (the type of inprinting of the denominated) for units of demand.
The collection agency, the fee is using a fee-collecting receipt, the prescribed self-printing fee at the No. 85 /2005/QĐ-BTC On 30 November 2005, the Ministry of Finance was ordered by the Ministry of Finance on November 30, 2005, to be printed or self-printed in accordance with the provisions of this line; the amount of receipts collected fees, the charge of the printing charge was printed but not used, the cost of the charge, the fee continued to use at the time of the receipt of receipt. Collect the fee, charge in the instructions.
2. The Bureau of Taxation, the central city of the central city, is responsible for propagation, disseminalization, instruction of toll bodies, the fee on the site of the provision of regulations at this level.
In the course of implementation if there is an entangrium, the organization, the organization, the individual promptly reflects on the Ministry of Finance for the study of the ./.
KT. MINISTER. |
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(signed) |
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Đỗ Anh Tuan |
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