Circular No. 153/2012/TT-BTC guides the printing, issuance, management, and use of various types of receipts for collecting fees and charges under the state budget.

✦ Tóm lược thông minh

Circular No. 153/2012/TT-BTC guides the printing, issuance, management, and use of various types of receipts for collecting fees and charges under the state budget for state agencies, public service units, and organizations with the responsibility to collect fees and charges. This Circular specifies detailed provisions on the model, content, method of printing, issuance, management, and use of Receipts for Collecting Fees and Charges.

Đối tượng áp dụng

State agencies, public service units, and organizations responsible for organizing the collection of various types of fees and charges (including organizations and individuals authorized to collect such fees and charges).

Các điểm cốt lõi

Fee and charge collection agencies are issued Receipts for Collecting Fees and Charges in two forms: self-printing and commissioned printing.
Receipts for Collecting Fees and Charges must be consecutively numbered and contain all required information such as the name of the receipt type, the receipt model code, date of issue, name of the fee collector, etc.
The Tax Authority commissions printing or sells Receipts for Collecting Fees and Charges to fee and charge collection agencies at prices sufficient to cover printing and issuance costs.
Fee and charge collection agencies must notify the Tax Authority about the use of Receipts for Collecting Fees and Charges at least 15 days prior and post notices at the location where fees and charges are collected.
Self-printed Receipts for Collecting Fees and Charges that have not been issued must be stored in a computer system according to information security regulations.

🌐 Tác động xã hội từ văn bản này

Positive impact: Helps state agencies and organizations clearly define the use of Receipts for Collecting Fees and Charges, ensuring transparency in financial management.
Negative impact: May impose a cost burden on units that self-print Receipts if they need to purchase appropriate software and equipment.

❓ Câu hỏi thường gặp

What types of Receipts can fee and charge collection agencies use?

Fee and charge collection agencies may use both non-denominated Receipts and pre-printed denomination Receipts.

What is the reporting period for the use of Receipts?

Each quarter, no later than 15 days from the end of each quarter, fee and charge collection agencies must submit reports on the use of Receipts to the directly managing Tax Authority.

At what price does the Tax Authority sell Receipts to fee and charge collection agencies?

Receipts for Collecting Fees and Charges printed by the Tax Authority are sold to fee and charge collection agencies at prices sufficient to cover printing and issuance costs.

Can fee and charge collection agencies print their own Receipts?

Yes, but they must meet conditions such as having a system of equipment (computers, printers) and management software for collecting fees and charges.

What is the deadline for canceling Receipts for Collecting Fees and Charges?

Fee and charge collection agencies with unused Receipts must cancel them within 30 days from the date of notification to the directly managing Tax Authority.

Toàn văn

CIRCULAR

Guidelines for printing, issuing, managing, and using various types of payment receipts for fees and charges under the state budget

collecting fees and charges under the state budget

______________________

Pursuant to the Law on Tax Administration number 78/2006/QH11 and guiding documents thereunder;pursuant to Decision No. 78/2006/QH and guiding documents for implementation;

Pursuant to the Ordinance on Fees and Charges number 38/2001/PL-UBTVQH10 dated August 28, 2001 of the Standing Committee of the National Assembly;

Pursuant to the Decree number 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges, and Decree number 24/2006/NĐ-CP of the Government amending and supplementing certain articles of Decree number 57/2002/NĐ-CP;

Pursuant to Resolution number 68/NQ-CP dated December 27, 2010 of the Government on simplifying administrative procedures within the scope of functions of the Ministry of Finance;

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director General of the State Revenue总局局长的提议

The Minister of Finance issues this Circular guiding the printing, issuance, management, and use of receipts for fees and charges under the state budget as follows:

Article 1. Scope and Applicability

1. This Circular guides the printing, issuance, management, and use of payment receipts for fees and charges under the state budget by state agencies, public service units, and organizations with the duty to collect various types of fees and charges (including organizations and individuals authorized to collect such fees and charges) as prescribed by law (hereinafter referred to collectively as fee and charge collection agencies).

2. Payment receipts for fees and charges stipulated in this Circular are Fee and Charge Receipts issued by fee and charge collection agencies when collecting fees and charges under the state budget according to the provisions of law. The Fee and Charge Receipt (referred to as Receipt) includes:

2.1. Non-denominated Fee and Charge Receipt: This type of Receipt has the amount collected recorded (or printed from a computer or other cash registers) after each collection of fees and charges as follows:

- Fees and charges whose collection rates are specified as percentages (%) by law.

- Fees and charges with multiple collection criteria depending on the requirements of the organization or individual paying the fees and charges.

- Fees and charges with special characteristics in international transactions.

2.2. Denominated Fee and Charge Receipt: This type of Receipt has a fixed amount printed on each sheet and is used to collect fees and charges with fixed amounts for each payment (including stamp and ticket forms) such as:

- Bridge and ferry crossing fees.

- Market fees.

- Fees for visiting museums and scenic spots.

- Parking fees for bicycles, motorcycles, and cars.

- Other types of fees and charges.

In this technical regulation, the following terms are understood as follows:

Some terms in this Circular are understood as follows:

3.1. Denomination: The amount of fees and charges shown on the payment receipt.

3.2. Printing on Order: The act of fee and charge collection agencies hiring other organizations to produce payment receipts according to contracts signed between both parties.

3.3. Self-printing: The act of fee and charge collection agencies producing payment receipts using their own computers after collecting fees and charges.

Article 2. Form and Content of Payment Receipts for Fees and Charges1. Mandatory Requirements

1.1. Form of Payment Receipts for Fees and Charges

Fee and Charge Receipts must be consecutively numbered, each number having two or more parts including: - Part 1: Kept at the collecting agency;

a) - Part 2: Given to the payer;

- Additional parts from the third part onwards named according to specific uses serving management work as prescribed by law.

The language used is Vietnamese. In cases where additional foreign languages need to be recorded, the additional text in foreign languages should be placed in parentheses “( )” to the right or directly below the Vietnamese text with smaller font size than the Vietnamese text.

The amount of fees and charges collected must be recorded on the Receipt using natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9 in Vietnamese currency; In cases where fees and charges are prescribed by law to be collected in foreign currency, the amount must be clearly stated in the original currency and simultaneously converted to Vietnamese currency using the exchange rate published by the State Bank at the time of payment.

b) 1.2. Contents Recorded on Payment Receipts for Fees and Charges

c) All information on the Receipt must be displayed on the same side of the paper, including:

Name of the Receipt (denominated or non-denominated). Sample Receipts are referenced in Appendix 01 and Appendix 02 attached to this Circular. Model Receipt code and Receipt code: The model Receipt code includes information about the type of Receipt, the number of parts of the Receipt, and the serial number of the model Receipt type. The Receipt code is a distinguishing mark for Receipts through a system of Vietnamese letters and the year of Receipt creation (referenced in Appendix 03 attached to this Circular). Serial number of the Receipt.

Parts of the Receipt: The number of sheets in the same serial number of the Receipt.

a) Name and tax registration number of the fee and charge collection agency.

b) Type of fee or charge.

c) Amount of fee or charge to be paid (written simultaneously in figures and in words).

d) Date of issuance of the Receipt.

e) Name and signature of the person collecting the money.

g) Name and tax registration number of the organization printing the Receipt (for the case of printing on order).

h)||| Name and tax registration number of the organization providing software for self-printing the Receipt (for the case of self-printing).

i) 2. Optional Contents

k) In addition to the mandatory information that must be displayed on the Receipt, fee and charge collection agencies may add logos, decorative images, or other information consistent with current laws, ensuring that they do not obscure or blur the mandatory information on the Receipt. The font size of the additional information must not be larger than the font size of the mandatory information on the Receipt.

l) Name, tax code of the organization printing the Receipt (in the case of printing on demand).

m) Name, tax code of the organization providing the software for self-printing the Receipt (in the case of self-printing).

2- Optional Content

In addition to the mandatory information that must be displayed on the Receipt, the fee and charge collection agency may include logos, decorative images, or other information consistent with current laws, ensuring that such additions do not obscure or blur the mandatory information on the Receipt. The font size of the additional information shall not exceed the font size of the mandatory information on the Receipt.

Article 3. Issuance of fee and tax receipt documents

1. Principles for issuance

Tax authorities and fee and tax collection agencies shall issue various types of fee and tax receipt documents ensuring requirements regarding form and information content as stipulated in this Circular in two forms: self-printing and commissioned printing.

2. Responsibilities of the issuing agency in relation to printing of fee and tax receipt documents

2.1. For Tax Authorities

The Tax Department shall commission the printing of Receipts (without denomination) to sell to collecting agencies at a price sufficient to cover printing and distribution costs.

The Tax Department must report to the General Department of Taxation within the time limit and content prescribed by the stamp management system.

2.2. For fee and tax collection agencies

Fee and tax collection agencies may commission printing or self-print Receipts.

a) In case of commissioned printing

- Fee and tax collection agencies may only select printing houses meeting the standards and conditions for invoice printing as prescribed by the Ministry of Finance to sign contracts and commission the printing of Receipts for collecting fees and taxes for their units.

When commissioning the printing of Receipts for collecting fees and taxes, there must be a printing contract with the organization receiving the print job, specifying the Receipt model, quantity, model code, and Receipt code, and serial number of Receipts to be printed; upon completion of the printing contract, the contract must be settled between the commissioning party and the organization receiving the print job. Receipts for collecting fees and taxes cannot be printed outside the signed contract.

- Commissioned-printed Receipts for collecting fees and taxes must conform to the model previously notified to the Tax Authority.. The head of the fee and tax collection agency must sign to confirm on the model of Receipts for collecting fees and taxes that have been commissioned-printed.

b) In case of self-printing Receipts for collecting fees and taxes

b1) Fee and tax collection agencies must meet the following conditions:

+ Having a system of equipment (computers, printers) to ensure the printing of Receipts for collecting fees and taxes.

+ Being an accounting unit as prescribed by the Accounting Law and having software for managing fee and tax collections linked to accounting software; simultaneously ensuring that the data of self-printed Receipts for collecting fees and taxes automatically transfers into the accounting software (or database) at the time of creating the Receipt.

+ Not being penalized for violations of laws on fees and taxes or having been penalized within 365 days from the date of completing the execution of the penalty decision or from the date when the statute of limitations for enforcing the previous violation decision expired until now without being penalized for violations of laws on fees and taxes.

b2) The self-printing system must ensure the following principles:

+ Serial numbering on Receipts for collecting fees and taxes must be done automatically. Each copy of a Receipt for collecting fees and taxes can only be printed once; if printed from the second time onwards, it must indicate that it is a copy (duplicate).

+ The application software for printing Receipts for collecting fees and taxes must ensure security requirements by assigning permissions to users, and those not assigned permissions must not interfere to change data on the application.

In case the fee and tax collection agency purchases self-printing software from organizations providing such software, they must choose organizations meeting the standards and conditions for invoice printing as prescribed by the Ministry of Finance.

+ Self-printed Receipts for collecting fees and taxes that have not yet been issued must be stored in the computer system according to information confidentiality regulations.

+ Self-printed Receipts for collecting fees and taxes that have been issued must be stored in the computer system according to information confidentiality regulations, and the content of the Receipt must ensure accessibility, extraction, and printing on paper when needed for reference.

3. Notification of issuance fee and tax receipt documents.

3.1In the case of commissioned printing of Receipts.

a) In the case where the fee and tax collection agency commissions printing

At least 15 days before the start date of use, the fee and tax collection agency must notify in writing the directly managing Tax Authority about the use of Receipts for collecting fees and taxes of its unit (refer to Model Notification of Issuance at Appendix 04a), the notification must include the following complete contents:

- Legal documents stipulating functions, tasks, and authority to implement service activities or state management work involving fee and tax collection.

- Name, tax identification number, address of the agency authorized by law to collect fees and taxes or the agency authorized to collect fees and taxes or to issue Receipts for collecting fees and taxes.

- Types of Receipts used (with specific models attached).

- Start date of use.

- Name, tax identification number, address of the organization receiving the print job or supplying self-printing software for Receipts.

When changing all or part of the specifications regarding the form and content of Receipts (including mandatory and non-mandatory content), the fee and tax collection agency must send a written notification to the directly managing Tax Authority and post the notice along with the new model of Receipt at the collection point within 10 days before use.

b) In the case where the Tax Authority commissions the printing of Receipts (without denomination) to sell to collecting agencies, it must report to the higher-level Tax Authority as prescribed.

Receipts for collecting fees and taxes commissioned-printed by the Tax Authority are sold to fee and tax collection agencies at a price sufficient to cover printing and distribution costs.

At least 15 days before the start date of use, the Tax Authority must notify and post the selling price of each type of Receipt for collecting fees and taxes along with specific models at its headquarters.

3.2. In the case where the fee and tax collection agency self-prints Receipts

At least 15 days before the start date of use, the fee and tax collection agency has the responsibility to send a Notification of Issuance of Receipts for collecting fees and taxes to the Tax Department where the fee and tax collection agency's main office is located (refer to Model Notification of Issuance at Appendix 04b issued together with this Circular); the notification file must contain the following complete information:

+ Legal documents stipulating functions, tasks, and authority to implement service activities or state management work involving fee and tax collection.

+ Name, address, tax identification number (if applicable) of the fee and tax collection agency.

+ Name of the system of equipment (computers, printers, application software) used to print Receipts for collecting fees and taxes.

+ Technical department or name of the provider of self-printing software for Receipts for collecting fees and taxes.

+ Responsibilities of each affiliated department related to the printing, circulation, and storage of data of self-printed Receipts for collecting fees and taxes within the organization.

3.3. From the second issuance of the Receipt for Fee and Stamp Duty onwards, if there is no change to the model of the Receipt for Fee and Stamp Duty that has been notified to the Tax Authority, the Fee and Stamp Duty Collection Agency only needs to submit a report on issuance to the Tax Authority according to the reference form at Appendix No. 05.

3.4. Upon receiving the Issuance Notification from the Fee and Stamp Duty Collection Agency, in case the Tax Authority does not accept the type of receipt for fee and stamp duty issued by the Fee and Stamp Duty Collection Agency, it must provide written feedback to the Fee and Stamp Duty Collection Agency within the latest seven days before the date of commencement of use as stated in the issuance notification of the Fee and Stamp Duty Collection Agency.

Article 4. Management and Use of Receipts for Fee and Stamp Duty

1. Use of Receipt for Fee and Stamp Duty

1.1. Issuing Receipt for Fee and Stamp Duty

If using a receipt book, the Fee and Stamp Duty Collection Agency must stamp its seal in the upper left corner of the second copy of the receipt (the copy given to the payer). In cases where the receipt for fee and stamp duty is printed from carbonless paper or self-printed from a computer, it is not necessary to stamp in the upper left corner but must have a wet stamp of the collection agency when collecting fees and stamp duties.

All information on the receipt must be complete and comply with regulations; receipts for fee and stamp duty must be used in ascending numerical order; in case of errors or damage, the collector may not tear off the stub or, if already torn, must attach the damaged or erroneous receipt.

1.2. The receipt for fee and stamp duty issued in accordance with point 1.1 of this Clause is a valid document for payment, accounting, and financial settlement.

In case the requirements set out in point 1.1 of this Clause are not met, it shall not be valid for payment and shall not be accounted for or settled financially.

In case the payer loses or damages the receipt, they can use a copy of the retained copy at the Fee and Stamp Duty Collection Agency, which must be confirmed by the Fee and Stamp Duty Collection Agency along with a record of loss or damage of the receipt as proof for payment and financial settlement.

1.3. Delegation to Issue Receipt for Fee and Stamp Duty

The Fee and Stamp Duty Collection Agency may delegate a third party to issue the Receipt for Fee and Stamp Duty. The delegation between the delegator and the delegatee must be in writing.

a) The content of the delegation document must include all information about the delegated receipt (form, type, serial number range, quantity of receipts; purpose of delegation; term of delegation; method of delivery or installation of the delegated receipt (if self-printed); method of payment of the delegated receipt).

b) The delegator must issue a delegation notice containing all information about the delegated receipt, purpose of delegation, and term of delegation based on the signed delegation document, including the name, signature, and stamp (if any) of the representative of the delegator to the delegatee and send the issuance notice to the tax authority; At the same time, it must be posted at the headquarters of the organization receiving the delegation and the place of fee and stamp duty collection.

c) The delegated receipt for fee and stamp duty must still bear the name of the Fee and Stamp Duty Collection Agency (the delegator) and stamped by the delegator in the upper left corner of each receipt (in case the receipt is printed from the printing device of the delegatee, it is not necessary to stamp by the delegator).

d) When the delegation period expires or is terminated prematurely, both parties must confirm in writing and notify the Tax Authority and post it at the place of fee and stamp duty collection.

2. Management of Receipt for Fee and Stamp Duty

2.1. Regulations on the deadline for reporting and settling the quantity of used and unused Receipts for Fee and Stamp Duty; storage and preservation; destruction of Receipts for Fee and Stamp Duty

a) Report on the situation of using Receipt for Fee and Stamp Duty

Quarterly, no later than fifteen days from the last day of each quarter, the Fee and Stamp Duty Collection Agency is responsible for submitting a report on the situation of using the Receipt for Fee and Stamp Duty according to the guidance form at Appendix No. 06 issued together with this Circular to the directly managing Tax Authority. In case the Fee and Stamp Duty Collection Agency delegates a third party to issue the Receipt for Fee and Stamp Duty according to the guidance at point 1.3 of Clause 1 of this Article, the Fee and Stamp Duty Collection Agency still has to report on the situation of using the Receipt for Fee and Stamp Duty.

b) Report on the situation of receiving printing of Receipt and supplying software for self-printing

Quarterly, no later than fifteen days following the last day of each quarter, organizations receiving printing of fee and stamp duty receipts and supplying IT solutions (software) for self-printing of fee and stamp duty receipts must submit a report on the situation of receiving printing/supplying software to the directly managing Tax Authority of the organization.

c) Storage and Preservation of Receipt for Fee and Stamp Duty

- Printed receipts for fee and stamp duty that have not been issued must be stored and preserved in the warehouse according to the storage and preservation regulations for valuable documents.

- Self-printed receipts for fee and stamp duty that have not been issued must be stored in the computer system according to the information security regulations.

- Issued receipts for fee and stamp duty in accounting units must be stored according to the storage and preservation regulations for accounting documents. Issued receipts for fee and stamp duty in non-accounting organizations and individuals collecting fee and stamp duty must be stored and preserved as private property of those organizations and individuals.

d) Destruction of Receipt for Fee and Stamp Duty

The Fee and Stamp Duty Collection Agency with unused receipts must carry out the destruction of Receipt for Fee and Stamp Duty. The deadline for destroying Receipt for Fee and Stamp Duty is no later than thirty (30) days from the date of notification to the directly managing Tax Authority.

For printed receipts for fee and stamp duty provided by the Tax Authority for sale to Fee and Stamp Duty Collection Agencies, ten days prior to the destruction of the receipts, the Tax Authority must send a Notice of Destruction to the Fee and Stamp Duty Collection Agencies and the higher-level Tax Authority.

d1) Determination of destroyed receipts

+ Photographic copies, plates, and similar tools used to create printed receipts for fee and stamp duty are considered fully destroyed when there is no intact form of any receipt for fee and stamp duty or no characters remaining on the receipt for fee and stamp duty that can be reassembled, copied, or restored to the original form.

A receipt for payment of fees and charges printed by itself shall be considered as having been completely canceled if the software generating the receipt for payment of fees and charges has been intervened so that it cannot continue to generate receipts for payment of fees and charges.

d2) Cases of canceling receipts for payment of fees and charges

+ Printed receipts for payment of fees and charges that contain errors, duplicates, or excesses must be canceled before terminating the printing contract for such receipts.

+ Types of receipts for payment of fees and charges of accounting units shall be canceled according to the provisions of the Accounting Law and the Law on Management of Tax Stamps.

+ Types of receipts for payment of fees and charges that have not been issued but are evidence in cases shall not be canceled but shall be handled according to the provisions of the law.

d3) Procedure and formalities for canceling receipts for payment of fees and charges

+ The fee and charge collection agency must establish an inventory list of receipts for payment of fees and charges to be canceled. The inventory list of receipts for payment of fees and charges to be canceled must detail the following contents: name of the receipt for payment of fees and charges, model code of the receipt, receipt code, quantity of canceled receipts (from number... to number... or detailed each receipt number for payment of fees and charges if the invoices to be canceled are not consecutive).

+ The fee and charge collection agency must establish a Committee for Canceling Receipts for Payment of Fees and Charges. The Committee for Canceling Receipts for Payment of Fees and Charges must include at least the head (or deputy head of the fee and charge collection agency) and a representative from the accounting department of the fee and charge collection agency.

+ Members of the Committee for Canceling Receipts for Payment of Fees and Charges must sign the cancellation record of receipts for payment of fees and charges and bear legal responsibility if there are any errors.

+ The file for canceling receipts for payment of fees and charges includes: Decision establishing the Committee for Canceling Receipts for Payment of Fees and Charges; Inventory list of receipts for payment of fees and charges to be canceled; Cancellation record of receipts for payment of fees and charges; Notification of the results of canceling receipts for payment of fees and charges must include: type, code, quantity of canceled receipts from number... to number, reason for cancellation, date and time of cancellation, method of cancellation (according to the reference form at Appendix No. 07 issued together with this Circular).

The file for canceling receipts for payment of fees and charges shall be kept at the fee and charge collection agency. The notification of the results of canceling receipts for payment of fees and charges must be established in two (02) copies, one copy retained, one copy sent to the directly managing tax authority within no more than five (05) days from the date of canceling receipts for payment of fees and charges.

2.2. Handling violations related to printing, issuing, managing, and using receipts for payment of fees and charges

Handling violations of regulations on printing, issuing, managing, and using receipts for payment of fees and charges shall be carried out according to the provisions of Government Decree No. 106/2003/NĐ-CP dated September 23, 2003, and subsequent amendments and guiding documents.

Article 5. Effective Date

1.This Circular takes effect from January 1, 2013.

Abolish the provisions on printing, issuing, and using various types of receipts for payment of fees and charges in legal normative documents that contradict the provisions of this Circular.

2.The printing, issuance, management, and use of customs receipts for payment of fees and charges shall be implemented according to Circular No. 178/2011/TT-BTC dated December 8, 2011, guiding the creation, issuance, use, and management of customs tax and fee receipts for exported and imported goods of international express air cargo service enterprises.

3.The use of "Payment Slip for State Budget" shall be carried out according to the provisions of Circular No. 128/2008/TT-BTC dated December 24, 2008, of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury and Circular No. 85/2011/TT-BTC dated June 17, 2011, of the Ministry of Finance guiding the procedures for organizing the coordination of state budget revenue collection between the State Treasury - General Department of Taxation - General Department of Customs and commercial banks and subsequent amendments and supplements.

4.The printing, issuance, management, and use of road toll receipts stipulated in Circular No. 90/2004/TT-BTC dated September 7, 2004, of the Ministry of Finance guiding the system of collecting, paying, managing, and using road usage fees applicable to roads invested for business under the BT, BOT forms shall continue to be implemented until replaced by another document.

5.Organizations and individuals when collecting fees and charges not included in the state budget must use sales invoices and service provision invoices according to the provisions of Government Decree No. 51/2010/NĐ-CP dated May 14, 2010, and subsequent amendments and guiding documents.

Article 6. Implementation Organization

1.Based on the remaining stock of receipts for payment of fees and charges and the purchasing needs of the fee and charge collection agencies, provincial tax bureaus under the central government have the responsibility to balance and print for sale to the fee and charge collection agencies until the end of 2012. From 2013, provincial tax bureaus under the central government will only sell receipts for payment of fees and charges (non-preprinted denomination) to units with demand.

Fee and charge collection agencies currently using self-printed receipts for payment of fees and charges as stipulated in Decision No. 85/2005/QĐ-BTC dated November 30, 2005, of the Ministry of Finance shall follow the procedures for ordering printing or self-printing as stipulated in this Circular; the quantity of self-printed receipts for payment of fees and charges already printed but not yet used shall be allowed to continue to be used until the issuance of receipts for payment of fees and charges according to the guidance in this Circular.

2. Provincial tax bureaus under the central government have the responsibility to promote, disseminate, and guide fee and charge collection agencies in their areas to implement the provisions of this Circular.

In the process of implementation, if there are difficulties, please promptly reflect them to the Ministry of Finance for research and resolution./.

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38/2001/PL-UBTVQH10 Pháp lệnh số 38/2001/PL-UBTVQH10 Phí và lệ phí Hết hiệu lực 57/2002/NĐ-CP Nghị định số 57/2002/NĐ-CP Quy định chi tiết thi hành Pháp lệnh Phí và lệ phí Hết hiệu lực 24/2006/NĐ-CP Nghị định số 24/2006/NĐ-CP Sửa đổi, bổ sung một số điều của Nghị định số 57/2002/NĐ-CP ngày 03/06/2002 của Chính phủ quy định chi tiết thi hành Pháp lệnh Phí và Lệ phí Hết hiệu lực 78/2006/QH11 Luật Quản lý thuế số 78/2006/QH11 Còn hiệu lực 118/2008/NĐ-CP Nghị định số 118/2008/NĐ-CP Quy định chức năng, nhiệm vụ, quyền hạn và cơ cấu tổ chức của Bộ Tài chính Hết hiệu lực 155/2014/TT-BTC Thông tư số 155/2014/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý sử dụng phí thẩm định và lệ phí cấp, cấp lại Giấy chứng nhận đủ đỉều kiện kinh doanh dịch vụ thẩm định giá Hết hiệu lực 109/2014/TT-BTC Thông tư số 109/2014/TT-BTC Hướng dẫn thực hiện một số điều của Quyết định số 72/2013/QĐ-TTg ngày 26/11/2013 của Thủ tướng Chính phủ quy định cơ chế, chính sách tài chính đốỉ với khu kinh tế cửa khẩu Còn hiệu lực 16/2013/QĐ-UBND Quyết định số 16/2013/QĐ-UBND quy định thu phí sử dụng bến, bãi đối với gỗ và lâm sản khác tại các cửa khẩu, lối mở trên địa bàn tỉnh Đắk Nông Còn hiệu lực 37/2014/QĐ-UBND Quyết định số 37/2014/QĐ-UBND Ban hành quy định mức thu phí, tỷ lệ phần trăm (%) để lại cho đơn vị thu phí, phương án thu, quản lý, sử dụng phí sử dụng đường bộ đối với xe mô tô áp dụng trên địa bàn tỉnh Bà Rịa - Vũng Tàu Hết hiệu lực 11/2013/QĐ-UBND Quyết định số 11/2013/QĐ-UBND Về việc Quy định đối tượng chịu phí; mức thu; tỷ lệ phần trăm (%) tiền phí được để lại cho xã phường, thị trấn; phương thức tổ chức thu và quản lý, sử dụng đối với phí sử dụng đường bộ đối với xe mô tô trên địa bàn tỉnh Yên Bái Hết hiệu lực

Được hướng dẫn bởi 10

16/2013/QĐ-UBND QUYẾT ĐỊNH SỐ 16/2013/QĐ-UBND BAN HÀNH QUY CHẾ TỔ CHỨC VÀ HOẠT ĐỘNG CỦA THÔN, KHU DÂN CƯ Hết hiệu lực 247/2016/TT-BTC Thông tư số 247/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý sử dụng phí nhượng quyền khai thác cảng hàng không, sân bay Còn hiệu lực 11/2015/QĐ-UBND Quyết định số 11/2015/QĐ-UBND Về việc điều chỉnh, bổ sung Quyết định số 67/2013/QĐ-UBND ngày 26/12/2013 của UBND tỉnh Quy định mức thu dịch vụ khám bệnh, chữa bệnh áp dụng tại các cơ sở khám bệnh, chữa bệnh công lập trên địa bàn tỉnh Long An Hết hiệu lực 249/2016/TT-BTC Thông tư số 249/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định cấp giấy phép kinh doanh sản phẩm, dịch vụ mật mã dân sự; giấy chứng nhận hợp chuẩn sản phẩm mật mã dân sự; giấy chứng nhận hợp quy sản phẩm mật mã dân sự và lệ phí cấp giấy phép nhập khẩu sản phẩm mật mã dân sự Còn hiệu lực 15/2013/QĐ-UBND Nghị quyết số 15/2013/QĐ-UBND Về kết quả thực hiện nhiệm vụ phát triển kinh tế xã hội 6 tháng đầu năm và nhiệm vụ trọng tâm 6 tháng cuối năm 2013 Hết hiệu lực 72/2016/TT-BTC Thông tư số 72/2016/TT-BTC Hướng dẫn mức thu, chế độ thu, nộp, quản lý và sử dụng phí dịch vụ việc làm Hết hiệu lực 4765/2016/QĐ-UBND Quyết định số 4765/2016/QĐ-UBND Về việc bãi bỏ Quyết định số 2582/2013/QĐ-UBND ngày 26/7/2013 của Ủy ban nhân dân tỉnh Thanh Hóa về việc quy định mức thu, nộp, quản lý, sử dụng phí bảo trì đường bộ đối với mô tô trên địa bàn tỉnh Thanh Hóa Còn hiệu lực 254/2013/TT-BTC Thông tư số 254/2013/TT-BTC Quy định mức thu, chế độ thu, nộp, qụản lý và sử dụng phí thẩm định cấp giấy phép hoạt động và lệ phí cấp giấy phép hoạt động đối với cơ sở điều trị nghiện các chất dạng thuốc phiện bằng thuốc thay thế Còn hiệu lực 11/2015/QĐ-UBND QUYẾT ĐỊNH SỐ 11/2015/QĐ-UBND NGÀY 13/02/2015 VỀ VIỆC QUY ĐỊNH CỤ THỂ MỨC THU, QUẢN LÝ VÀ SỬ DỤNG PHÍ SỬ DỤNG ĐƯỜNG BỘ ĐỐI VỚI XE MÔ TÔ TRÊN ĐỊA BÀN TỈNH ĐẮK NÔNG Còn hiệu lực 15/2013/QĐ-UBND Quyết định số 15/2013/QĐ-UBND Quy định mức thu, nộp, quản lý và sử dụng phí sử dụng đường bộ đối với xe mô tô trên địa bàn tỉnh Quảng Nam Còn hiệu lực

Bị sửa đổi, bổ sung bởi 1

193/2016/TT-BTC Thông tư số 193/2016/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí, lệ phí trong lĩnh vực hàng không Còn hiệu lực

Bị thay thế bởi 1

303/2016/TT-BTC Thông tư số 303/2016/TT-BTC Hướng dẫn việc in, phát hành, quản lý và sử dụng các loại chứng từ thu tiền phí, lệ phí thuộc ngân sách nhà nước Còn hiệu lực

Được giải thích bởi 1

42/2016/TT-BTC Thông tư số 42/2016/TT-BTC Hướng dẫn mức thu, chế độ thu, nộp, quản lý và sử dụng phí kiểm định phương tiện phòng cháy, chữa cháy Hết hiệu lực

153/2012/TT-BTC

Circular No. 153/2012/TT-BTC guides the printing, issuance, management, and use of various types of receipts for collecting fees and charges under the state budget.

Expired

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Dẫn chiếu 21

85/2005/QĐ-BTC Quyết định số 85/2005/QĐ-BTC Về việc in, phát hành và sử dụng các loại chứng từ thu tiền phí, lệ phí Còn hiệu lực 51/2010/NĐ-CP Nghị định số 51/2010/NĐ-CP Quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ Hết hiệu lực 178/2011/TT-BTC Thông tư số 178/2011/TT-BTC Hướng dẫn về việc tạo, phát hành, sử dụng và quản lý Biên lai thu thuế, lệ phí hải quan đối với hàng hóa xuất khẩu, nhập khẩu của các Doanh nghiệp kinh doanh dịch vụ chuyển phát nhanh đường hàng không quốc tế Hết hiệu lực 128/2008/TT-BTC Thông tư số 128/2008/TT-BTC Hướng dẫn thu và quản lý các khoản thu ngân sách nhà nước qua Kho bạc Nhà nước Hết hiệu lực 90/2004/TT-BTC Thông tư số 90/2004/TT-BTC Hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ Hết hiệu lực 85/2011/TT-BTC Thông tư số 85/2011/TT-BTC Hướng dẫn quy trình tổ chức phối hợp thu ngân sách nhà nước giữa Kho bạc Nhà nước - Tổng cục Thuế - Tổng cục Hải quan và các ngân hàng thương mại Hết hiệu lực 03/2003/QH11 Luật Kế toán số 03/2003/QH11 Hết hiệu lực 106/2003/NĐ-CP Nghị định số 106/2003/NĐ-CP Quy định về việc xử phạt vi phạm hành chính trong lĩnh vực phí, lệ phí Hết hiệu lực 54/2012/QĐ-UBND QUYẾT ĐỊNH SỐ 54/2012/QĐ-UBND VỀ VIỆC BAN HÀNH QUY ĐỊNH CÁC VẤN ĐỀ LIÊN QUAN ĐẾN QUẢN LÝ XÂY DỰNG CÁC DỰ ÁN ĐẦU TƯ KHU DU LỊCH VEN BIỂN TRÊN ĐỊA BÀN TỈNH BÌNH THUẬN Còn hiệu lực 88/2014/QĐ-UBND Quyết định số 88/2014/QĐ-UBND Về việc thu phí tham quan danh lam thắng cảnh, di tích lịch sử, công trình văn hóa trên địa bàn thành phố Hà Nội Hết hiệu lực 233/2012/TT-BTC Thông tư số 233/2012/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ trạm thu phí BOT và trạm chuyển giao quyền thu phí Hết hiệu lực 226/2012/TT-BTC Thông tư số 226/2012/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí tham quan Bảo tàng Dân tộc học Việt Nam Hết hiệu lực 197/2012/TT-BTC Thông tư số 197/2012/TT-BTC Hướng dẫn chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ theo đầu phương tiện Hết hiệu lực 62/2014/QĐ-UBND Quyết định số 62/2014/QĐ-UBND Về việc thu lệ phí cấp giấy phép kinh doanh vận tải bằng xe ô tô trên địa bàn thành phố Hà Nội Hết hiệu lực 54/2012/QĐ-UBND Quyết định số 54/2012/QĐ-UBND Về việc Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí sử dụng đường bộ theo đầu phương tiện đối với xe mô tô trên địa bàn tỉnh Thái Nguyên Hết hiệu lực

34/2014/TT-BTC Thông tư số 34/2014/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí giám định tư pháp trong lĩnh vực pháp y Chưa có trong hệ thống

36/2014/TT-BTC Thông tư số 36/2014/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí thẩm định hồ sơ cấp Giấy chứng nhận an toàn sinh học đối với cây trồng biến đổi gen Chưa có trong hệ thống

35/2014/TT-BTC Thông tư số 35/2014/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí giám định tư pháp trong lĩnh vực pháp y tâm thần Chưa có trong hệ thống

2016/NQ-HĐND Nghị quyết số 26.2016/NQ-HĐND Về việc quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí đấu giá quyền khai thác khoáng sản thuộc thẩm quyền cấp giấy phép của Ủy ban nhân dân tỉnh An Giang Chưa có trong hệ thống

42/2012/TT-BGDĐT Thông tư số 42/2012/TT-BGDĐT Ban hành Quy định về tiêu chuẩn đánh giá chất lượng giáo dục và quy trình, chu kỳ kiểm định chất lượng giáo dục cơ sở giáo dục phổ thông, cơ sở giáo dục thường xuyên Chưa có trong hệ thống

50/2014/TT-BTC Thông tư số 50/2014/TT-BTC Quy định mức thu, chế độ thu, nộp, quản lý và sử dụng phí giám định tư pháp trong lĩnh vực kỹ thuật hình sự Chưa có trong hệ thống

Liên quan 2

11/2013/QĐ-UBND QUYẾT ĐỊNH SỐ 11/2013/QĐ-UBND VỀ VIỆC BỔ SUNG 02 THỦ TỤC HÀNH CHÍNH VÀO QUY ĐỊNH GIẢI QUYẾT THỦ TỤC HÀNH CHÍNH THEO CƠ CHẾ “MỘT CỬA” TẠI SỞ TÀI CHÍNH (BAN HÀNH KÈM THEO QUYẾT ĐỊNH SỐ 67/2011/QĐ-UBND NGÀY 02 THÁNG 12 NĂM 2011 CỦA ỦY BAN NHÂN DÂN TỈNH) Hết hiệu lực 77/2013/NQ-HĐND Nghị quyết số 77/2013/NQ-HĐND Quy định về mức chi cho phục vụ hoạt động cải cách hành chính trên địa bàn tỉnh Gia Lai Hết hiệu lực

Thay thế 1

42/2005/QĐ-BYT Quyết định số 42/2005/QĐ-BYT Về việc ban hành "Quy chế về công bố tiêu chuẩn sản phẩm thực phẩm" Hết hiệu lực

Bấm vào một văn bản để mở. Viền đỏ = quan hệ làm thay đổi hiệu lực.

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Tiếng Việt Thông tư số 153/2012/TT-BTC Hướng dẫn việc in, phát hành, quản lý và sử dụng các loại chứng từ thu tiền phí, lệ phí thuộc ngân sách nhà nước 한국어 시행령 제 153/2012/TT-BTC는 국가예산에 속하는 수수료 및 부과금을 징수하기 위한 증빙서류의 인쇄, 발행, 관리 및 사용에 관한 지침을 제공한다. 中文通知153/2012/TT-BTC关于印制、发行、管理和使用国家预算内的收费和费用收据

Circular No. 153/2012/TT-BTC guides the printing, issuance, management, and use of various types of receipts for collecting fees and charges under the state budget.

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