This Decision issues tax receipt forms for various types of taxes, replacing old models. The forms include CTT 50 (VAT, Excise Tax, Corporate Income Tax), CTT 51 (VAT and Corporate Income Tax on circulation stage), and CTT 52 (Export Tax, Import Tax, and VAT on imported goods).
Scope of application
Tax authorities, businesses, and individual organizations paying taxes.
Key points
- Businesses and individual organizations must use the new tax receipt forms (CTT 50, CTT 51, CTT 52) to collect VAT, Excise Tax, Corporate Income Tax, Export and Import Taxes, and VAT on imported goods.
- Tax authorities manage, issue, and use the new tax receipt forms according to the provisions of the Tax Laws.
- Form CTT 50: VAT, Excise Tax, Corporate Income Tax (copy 1 for verification, copy 2 given to the payer, copy 3 retained).
- Form CTT 51: VAT and Corporate Income Tax on circulation stage (copy 1 for verification, copy 2 given to the payer, copy 3 retained).
- Form CTT 52: Export Tax, Import Tax, and VAT on imported goods (copy 1 for verification, copy 2 given to the payer, copy 3 retained).
🌐 Social impact of this document
- Positive impact: Facilitates easier tax management for businesses through unified tax receipt forms.
- Negative impact: Businesses must change their procedures for using old tax receipt forms, which may require initial time and cost.
❓ Frequently asked questions
When does the new tax receipt form take effect?
The new tax receipt form takes effect nationwide from January 1, 1999 (Article 3).
Which agency is responsible for managing the tax receipt form?
The General Department of Taxation is responsible for managing, issuing, and using the new tax receipt forms according to the provisions of the Tax Laws (Article 4).
For which type of tax is the CTT 50 form applicable?
The CTT 50 form applies to VAT, Excise Tax, and Corporate Income Tax (Article 1).
How many tax receipt forms are issued under this decision?
This Decision issues three tax receipt forms: CTT 50, CTT 51, and CTT 52 (Article 1).
In which cases is the CTT 52 form applicable?
The CTT 52 form is used to collect Export Tax, Import Tax, and VAT on imported goods (Article 1).
Full text
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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
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| Number: 1042/1998/QĐ-BTC | Hanoi, August 15, 1998 |
Pursuant to …;
Regarding the issuance of tax receipts
THE MINISTER OF FINANCE
Pursuant to the Value Added Tax Law and the Enterprise 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 agencies equivalent to Ministries; 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 Enterprise 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 receipts: (as attached).
- Tax receipt - Model CTT 50 for collecting value added tax (VAT), special consumption tax (SCT), and enterprise income tax (EIT).
- VAT and EIT tax receipt (collected at the distribution stage) - Model CTT 51 for collecting VAT and EIT at the distribution stage.
- Export tax, import tax, and VAT on imported goods receipt - Model CTT 52 for collecting export tax, import tax, and VAT on imported goods.
Article 2. The tax receipts set forth in Article 1 shall replace the following tax receipts issued under Decision No. 597 TC/QĐ-TCT dated December 8, 1990 of the Minister of Finance:
Revenue and profit tax receipt - Model CTT 01.
Special consumption tax receipt - Model CTT 02.
Income tax receipt - Model CTT 10 (Vietnamese version).
Export and import tax receipt - Model CTT 12a.
Export and import tax receipt for small-scale cross-border trade - Model CTT 34a.
Revenue and profit tax receipt collected at the distribution stage - Model CTT 35.
Article 3. The issuance, management, and use of the tax receipts 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 system of managing seals, and Decision No. 544 TC/QĐ/CĐKT dated August 2, 1997 on the unified issuance and management of various types of forms and vouchers for budget revenue and expenditure 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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DEPUTY MINISTER (Signed) Pham Van Trong |
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the Ministry of Finance General Department of Taxation Collection agency:... ............... |
Socialist Republic of Vietnam Independence - Freedom - Happiness Tax receipt (Copy 1: Control Copy) |
Model: 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 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 Collector (Signature, full name) (Signature, full name) |
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P: protein content in the sample based on dry matter, %
- Copy 1: For verification
Copy 2: Given to the person paying money
Copy 3: Retain
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the Ministry of Finance General Department of Taxation Collection agency:... ............... |
Socialist Republic of Vietnam Independence - Freedom - Happiness
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Model: CTT 51 Code: Book number: Number: |
TAX RECEIPT FOR VAT AND EIT
(COLLECTED AT THE DISTRIBUTION STAGE)
(COPY 1: CHECK)
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. EIT |
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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: For verification
Copy 2: Given to the person paying money
Copy 3: Retain
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the Ministry of Finance General Department of Taxation Collection agency:... |
Socialist Republic of Vietnam Independence - Freedom - Happiness
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Model: CTT 52 Code: Book number: Number: |
EXPORT TAX, IMPORT TAX
AND VAT ON IMPORTED GOODS RECEIPT
COPY 1: CHECK
Name and surname of taxpayer...
Address...
Belongs to unit:...Taxpayer code:...
According to customs declaration for goods exported/imported 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 Collector
(signature, full name) (signature, full name)
P: protein content in the sample based on dry matter, %
Copy 1: For verification
Copy 2: Given to the person paying money
Copy 3: Retain
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