Decision No. 1042/1998/QD-BTC issues new tax receipt models for collecting value-added tax, special consumption tax, corporate income tax, and import and export taxes. This document replaces old receipt models and takes effect from January 1, 1999.
Đối tượng áp dụng
Tax Authority, taxpayer
Các điểm cốt lõi
- Issuing three new tax receipt models: Model CTT 50, Model CTT 51, and Model CTT 52.
- Model CTT 50 is used to collect value-added tax (VAT), special consumption tax (SCT), and corporate income tax (CIT).
- Model CTT 51 is used to collect VAT and CIT at the distribution stage.
- Model CTT 52 is used to collect export tax, import tax, and VAT on imported goods.
- The new receipt models replace the old ones from January 1, 1999.
🌐 Tác động xã hội từ văn bản này
- Helps the Tax Authority manage and collect taxes more effectively and transparently.
- Taxpayers can easily look up information about the amount of tax due.
- Replaces old receipt models that caused difficulties in management and usage.
❓ Câu hỏi thường gặp
When were the new tax receipt models issued?
The new tax receipt models take effect from January 1, 1999.
What types of taxes does Model CTT 50 collect?
Model CTT 50 collects value-added tax (VAT), special consumption tax (SCT), and corporate income tax (CIT).
Which old receipt models are replaced by these new ones?
Models CTT 50, CTT 51, and CTT 52 replace old receipt models such as Revenue Income Tax Receipt - Model CTT 01, Special Consumption Tax Receipt - Model CTT 02, etc.
What types of taxes does Model CTT 51 collect?
Model CTT 51 collects VAT and CIT at the distribution stage.
Which agency is responsible for implementing this decision?
The Director of the General Tax Department is responsible for organizing the implementation of this Decision.
Toàn văn
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 1042/1998/QĐ-BTC |
Hanoi, August 15, 1998 |
Pursuant to …;
REGARDING THE ISSUE OF TAX RECEIPT FORMS
THE MINISTER OF FINANCE
Pursuant to the Value Added Tax Law and the Corporate Income Tax Law adopted by the National Assembly of the Socialist Republic of Vietnam at its Ninth Session on May 10, 1997, and other current tax laws.
Pursuant to Decree No. 15/CP dated March 2, 1993 of the Government on the tasks, powers, and responsibilities for state management of ministries and ministerial-level agencies; Pursuant to Decree No. 178/CP dated October 28, 1994 of the Government stipulating the functions, tasks, and organizational structure of the Ministry of Finance.
Pursuant to Decree No. 28/1998/NĐ-CP dated May 11, 1998 detailing the implementation of the Value Added Tax Law and Decree No. 30/1998/NĐ-CP dated May 13, 1998 detailing the implementation of the Corporate Income Tax Law issued by the Government.
At the proposal of the Director General of the General Department of Taxation.
Pursuant to …;
Article 1.
Issuing three types of tax receipt forms: (as attached).
- Tax receipt form CTT 50 for collecting value added tax (VAT), special consumption tax (SCT), and corporate income tax (CIT).
- VAT and CIT tax receipt form (collected at the distribution stage) CTT 51 for collecting VAT and CIT at the distribution stage.
- Export tax, import tax, and VAT on imported goods tax receipt form CTT 52 for collecting export tax, import tax, and VAT on imported goods.
Article 2.
The tax receipt forms set forth in Article 1 shall replace the following tax receipt forms issued pursuant to Decision No. 597 TC/QĐ-TCT dated December 8, 1990 of the Minister of Finance:
- Revenue and profit tax receipt form CTT 01.
- Special consumption tax receipt form CTT 02.
- Income tax receipt form CTT 10 (Vietnamese version).
- Export tax and import tax receipt form CTT 12a.
- Border trade export tax and import tax receipt form CTT 34a.
- Revenue and profit tax receipt form collected at the distribution stage CTT 35.
Article 3.
The issuance, management, and use of the tax receipt forms specified in Article 1 shall be carried out in accordance with the provisions of the tax laws, Decision No. 529 TC/QĐ dated December 22, 1992 on the management system of seals and stamps, and Decision No. 544 TC/QĐ/CĐKT dated August 2, 1997 on the unified issuance and management of various types of tax collection and payment vouchers issued by the Minister of Finance, and shall take effect nationwide from January 1, 1999.
Article 4.
The Director of the General Department of Taxation shall organize the implementation of this Decision, the Head of the Office of the Ministry of Finance, the Director of the Accounting System Department, and relevant departments shall be responsible for implementing this Decision.
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Pham Van Trong (Signed) |
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Tax Collection Agency:... |
Socialist Republic of Vietnam Tax Receipt (Copy 1: Control Copy) |
Form: CTT 50 Code: Book number: Number: |
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Name of taxpayer...Taxpayer code... Address... |
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Based on the tax payment notice of... Number:...date...month...year 199... Content of tax collection:... |
Amount of tax payable according to the notice ........................................ ........................................ |
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Amount of tax paid this period Amount of tax owed from previous period (if any) Total amount of tax paid |
:.................................... :.................................... :..................................... |
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Amount in words... Date...month...year 199... Issuer of receipt Tax collector (Signature, full name) (Signature, full name) |
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P: protein content in the sample based on dry matter, %
- Copy 1: Control copy
- Copy 2: Given to the payer
- Copy 3: For record
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General Department of Taxation Tax Collection Agency:... ............... |
Socialist Republic of Vietnam Independence - Freedom - Happiness |
Form: CTT 51 Code: Book number: Number: |
TAX RECEIPT FOR VAT AND CIT (COLLECTED AT THE DISTRIBUTION STAGE)
(COPY 1: CONTROL COPY)
Name of taxpayer...
Tax registration number or ID card number...
Address...
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Serial number |
Item Name |
Unit of Measurement |
Quantity |
Revenue and income subject to tax |
Duty Rate % |
Amount of tax (in dong) |
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
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A. VAT |
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Total: |
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.................. |
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................. |
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B. CIT |
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Total amount of tax payable |
.................. |
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Amount of tax paid in words...
Receipt for the consignment transported from...to...
From date...to date...
..., date... month... year 199...
Person paying money Person collecting money
(signature, full name) (signature, full name)
P: protein content in the sample based on dry matter, %
- Copy 1: Control copy
- Copy 2: Given to the payer
- Copy 3: For record
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Tax Collection Agency:... |
Socialist Republic of Vietnam |
Form: CTT 52 Code: Book number: Number: |
TAX RECEIPT FOR EXPORT DUTY, IMPORT DUTY, AND VAT ON IMPORTED GOODS
COPY 1: CONTROL COPY
Name and surname of taxpayer...
Address...
Belongs to unit:...Taxpayer number:...
According to customs declaration for goods for export/import No...dated... month... year 199...
and notification No:...dated... month... year 199...
Paid at border gate...belonging to...
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Serial Number |
Name of exported/imported goods |
Export taxes, import taxes |
TOTAL FILM PRODUCTION COSTS |
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Value for taxation (in dong) |
Duty Rate % |
Tax amount (in dong) |
Duty Rate % |
Tax amount (in dong) |
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1 |
2 |
3 |
4 |
5=3.4 |
6 |
7=(5+3).6 |
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(*) The basis for budgeting expenses is based on the current regulations of the Ministry of Finance regarding travel expenses for civil servants and employees of the State going on short-term business trips abroad funded by the state budget. |
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............ |
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................ |
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Total tax paid (column 5+7): ... |
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Total tax paid in words...
Date... month... year 19...
Issuer of receipt Tax collector
(signature, full name) (signature, full name)
P: protein content in the sample based on dry matter, %
- Copy 1: Control copy
- Copy 2: Given to the payer
- Copy 3: For record
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