Circular No. 178/2011/TT-BTC guiding the creation, issuance, use, and management of Tax Receipts for customs duties and fees on exported and imported goods of international express delivery service enterprises.

CIRCULAR

Guidelines on the creation, issuance, use, and management of tax and customs fee receipts for exported and imported goods of international express delivery service enterprises customs procedures for export and import goods of enterprises engaged in international air express delivery services

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Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003; the Tax Administration Law No. 78/2006/QH11 dated November 29, 2006; Law on Customs No. 29/2001/QH10 dated September 29 the Customs Law No. 29/2001/QH10 dated June 29, 2001; the Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing certain articles of the Customs Law; the Electronic Transactions Law No. 51/2005/QH11 dated November 29, 2005; and related guiding documents.

Pursuant to the Administrative Violation Handling Decree No. 44/2002/PL-UBTVQH10 dated July 2, 2002; the Decree No. 04/2008/UBTVQH12 dated April 2, 2008 amending and supplementing certain articles of the Administrative Violation Handling Decree; the Fee and Charge Decree No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

Pursuant to 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;

The Ministry of Finance issues guidelines on the creation, issuance, use, and management of tax and customs fee receipts for exported and imported goods of international air express delivery service enterprises as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

These Circulars guide the creation, issuance, use, and management of tax and customs fee receipts for exported and imported goods (hereinafter referred to as Receipts) of international air express delivery service enterprises and administrative penalties related to the creation, issuance, use, and management of Receipts.

Article 2. Applicability

1. International air express delivery service enterprises for exported and imported goods according to current Vietnamese laws (hereinafter referred to as Enterprises).

2. Organizations, individuals with exported and imported goods sent through international air express delivery services (hereinafter referred to as Customers).

Customs authorities.

Article 3. Content of Receipts

1. Tax and customs fee receipts are tax stamps issued by customs authorities authorizing Enterprises to create on electronic devices to record information on taxes and customs fees due from Customers when providing international air express delivery services for exported and imported goods in accordance with the law.

2. Detailed content of Receipts:

2.1. Mandatory content on Receipts:

- Name of Receipt: Tax and customs fee receipt;

- Model number code of Receipt: Information indicating the name type of Receipt, serial number, and sequence number within a type of Receipt;

- Receipt code: A distinguishing mark of Receipt using the Vietnamese alphabet system and the year of issuance of the Receipt;

- Serial number: The code of the Receipt;

- Name of Receipt copy: Receipt copies are sheets within the same Receipt number. Each Receipt must have at least two copies and a maximum of nine copies, all showing the same content. Specifically:

+ Copy 1: Kept by the Enterprise.

+ Copy 2: Given to the customs authority (where the Enterprise registers the customs declaration).

+ Copy 3: Given to the Customer.

+ Copies 4 onwards must be named according to their intended use.

- Receipt sequence number: The sequential number in the Receipt code, consisting of seven digits within a Receipt code;

- Name, address, taxpayer identification number of the Customer;

- Customs declaration number, date... month... year; Registered at the Customs Branch... under the Customs Department...

- Account number...;

- Payment method...;

- Name, address, taxpayer identification number of the Enterprise;

- Import tax; excise tax; VAT; total amount (written in figures and in words);

- Customs fee (if applicable);

- Total amount of tax and customs fee payable;

- Name of person creating the Receipt; date of creation of the Receipt.

- The Receipt shall be expressed in Vietnamese or Vietnamese without diacritical marks to ensure that it does not lead to a misinterpretation of its content. If additional foreign language text is required, it should be placed to the right in parentheses ( ) or directly below the Vietnamese text and in smaller font size than the Vietnamese text.

The amounts recorded on the Receipt shall consist of natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; Enterprises may choose one of the following two methods for recording numbers:

+ After thousands, millions, billions, ten billions, hundred billions, trillion, place a period (.); if there are digits after the units digit, place a comma (,) after the units digit;

+ After thousands, millions, billions, ten billions, hundred billions, trillion, place a comma (,); if there are digits after the units digit, place a period (.) after the units digit.

Each model of Receipt used by an Enterprise must have the same size.

2.2. Non-mandatory content:

In addition to the mandatory content as guided in Point 2.1 Clause 2 of this Article, express delivery enterprises may create additional information to serve management and business activities (including logos, decorative images, or advertisements).

Additional information must ensure compliance with current laws and must not obscure or blur the mandatory content on the Receipt.

Article 4. Responsibilities of Enterprises and Customs Authorities

1. Responsibilities of Enterprises:

1.1. Create, issue, use, and manage Receipts in accordance with the guidance provided in Article 5 of this Circular; shall not create, issue, use, or manage Receipts contrary to regulations leading to the appropriation of taxes or fees of the State or customers' money.

1.2. Send Notifications of Receipt issuance and Reports in accordance with the guidance provided in this Circular (hereinafter referred to as Reports).

1.3. Enterprises may create Receipts and hand them over to customers in accordance with the guidance provided in this Circular.

2. Obligations of the Customs Authority:

2.1. The General Department of Customs (Financial Management Division) shall organize the establishment of a system of information data on Receipt issuance based on the content of Receipt issuance by enterprises as guided in Article 6 of this Circular on the General Department of Customs's electronic information website so that all organizations and individuals can access necessary information about Receipts issued by enterprises.

2.2. Manage the creation, issuance, use, and management of tax and fee collection Receipts of enterprises in accordance with the guidance provided in Article 8 of this Circular.

2.3. Check Notifications of Receipt issuance and Reports sent by enterprises.

Chapter II

TCREATION, ISSUANCE, USE AND MANAGEMENT OF RECEIPTS

Article 5. Creation of Receipts

1. Receipts created must ensure:

1.1. The application software for printing Receipts must meet security requirements by assigning permissions to users, those without permission shall not be able to interfere and change data on the application.

1.2. Numbering must be done automatically, each copy of a Receipt number can only be printed once.

2. Receipts must be created on the same day or the next consecutive day (including Saturdays, Sundays, and holidays) from the date of customs declaration registration.

3. The content recorded on each copy of Receipts with the same number must be identical. The content on Receipts must accurately reflect economic transactions; no erasing or altering; must use the same ink color, non-fading ink, and not use red ink; numbers and writings must be continuous, without interruption, not written or printed over pre-printed text and cross out blank spaces (if any); information displayed on Receipts must match the information on the customs declaration and other documents in the customs file.

Article 6. Notification of Receipt Issuance

1. Enterprises must prepare a Notification of Receipt Issuance according to Model No. 1 issued together with this Circular before using self-created Receipts as guided in Article 5.

2. The Notification of Receipt Issuance includes: Name of the issuing unit, tax code, address, telephone, type of Receipt issued (name of Receipt type, Receipt symbol, start date of use, sample Receipt), date of Notification issuance, name, signature of the legal representative, and stamp of the enterprise.

In case there is a change in business address or the content already notified, the enterprise must send the Notification of Receipt Issuance to the Provincial/City Customs Office where the enterprise has registered for Receipt issuance.

In case the enterprise sends a Notification of Receipt issuance for the second time or more, if there is no change in the content and form of the issued Receipts, it is not necessary to attach a sample Receipt.

3. A sample Receipt is a printed version showing all the required fields on each copy of the Receipt given to customers of the type being issued, with the Receipt number being a series of zeros and the word "Sample" printed or stamped on the Receipt. On the self-printed sample Receipt, there must be a signature and full name of the head of the organization.

4. The Notification of Receipt Issuance and sample Receipt must be sent to the Provincial/City Customs Office where the enterprise has registered customs declarations within ten (10) days from the date of signing the Notification of Receipt Issuance. The Notification of Receipt Issuance including the sample Receipt must be posted at the places where Receipts are used throughout the period of use.

In case the enterprise has subordinate units or branches using the same sample Receipts of the enterprise, each subordinate unit or branch must send the Notification of Receipt Issuance to the Provincial/City Customs Office where the enterprise has registered customs declarations.

5. Within ten (10) days from the date of receipt of the Notification of Receipt Issuance and sample Receipt, the Provincial/City Customs Office receiving the Notification of Receipt Issuance from the enterprise shall have the responsibility to announce the information on Receipt issuance on the electronic information website of the Customs sector. In case the Notification of Receipt Issuance does not comply with the prescribed content, the Provincial/City Customs Office receiving the Notification of Receipt Issuance from the enterprise must notify the enterprise in writing within a maximum of ten (10) working days from the date of receipt of the Notification of Receipt Issuance. The enterprise shall be responsible for adjusting and issuing a new Notification of Receipt Issuance.

Article 7. Usage of Receipts

1. Principles for using Receipts:

1.1. After creating a Receipt, the Enterprise shall hand over the Receipt to the Customer in accordance with the guidelines set forth in this Circular upon completion of customs procedures.

1.2. Receipts must be used in sequential order from the smallest number to the largest number, without skipping numbers.

1.3. Customers may use legitimate Receipts to record accounting transactions related to purchasing goods and services in compliance with laws on accounting; declare and deduct taxes and fees as prescribed.

2. Handling of created Receipts:

2.1. In cases where Receipts have been created but not yet handed over to Customers, if errors in creation are discovered, the Enterprise shall cross out all copies and retain the erroneous Receipt numbers.

2.2. In cases where Receipts have been created and handed over to Customers but the Enterprise has not yet delivered goods or provided services to Customers and errors are subsequently discovered, the Receipts must be canceled. The Enterprise and Customer shall prepare a record of recovery for all copies of the erroneously created Receipts. The recovery record must clearly state the reasons for recovering the Receipts. The Enterprise shall cross out all copies, retain the erroneous Receipt numbers, and create new Receipts in accordance with regulations.

2.3. In cases where Receipts have been created and handed over to Customers, goods have been delivered, and services have been provided, and errors are subsequently discovered, or when the customs authority determines taxes for customs declarations that have already been taxed:

2.3.1. For situations requiring an increase in the amount of customs tax or fees to be paid: The Enterprise shall create additional Receipts showing the increased tax or fee amounts, clearly indicating the adjustment for Receipt number..., code...

2.3.2. For situations requiring a decrease in the amount of customs tax or fees to be paid: The Enterprise and Customer must prepare a record or reach a written agreement clearly stating the error or reason for the tax reduction; the adjustment for Receipt number..., code...

2.4. In cases where Receipts have been correctly created according to regulations but later lost, burned, or damaged, the Enterprise and Customer shall prepare a record acknowledging the incident, clearly stating in the record the first copy of the Receipt declared and paid by the Enterprise in which month, signed and clearly stating the name of the legal representative (or authorized person), stamped (if applicable) on the record, and the Enterprise shall photocopy the first copy of the Receipt, sign and stamp confirmation on the copy to provide to the Customer. The Customer may use the copy of the Receipt along with the record of loss, burning, or damage to the second copy of the Receipt as accounting vouchers and tax declarations. The Enterprise and Customer shall bear responsibility for the accuracy of the loss, burning, or damage of the Receipt.

2.5. In cases where Receipts have been created but the Customer refuses to accept the goods or changes the clearance method, the Enterprise shall recover the Receipts and handle them according to the guidance in Clause 4, Article 8 of this Circular.

2.6. The handling of excess tax payments or penalties shall be carried out in accordance with the guidance in Article 9 of Circular No. 100/2010/TT-BTC dated July 9, 2010 issued by the Ministry of Finance.

3. Illegal usage of Receipts

3.1. Illegal usage of Receipts refers to the use of fake Receipts or Receipts that are not valid for use or have expired.

Fake Receipts are Receipts created according to the model of Receipts issued by another Enterprise or created with duplicate numbers under the same Receipt code.

Receipts that are not valid for use are Receipts created in accordance with this Circular but have not completed the issuance announcement process.

Expired Receipts are Receipts that have completed all issuance procedures but the issuing Enterprise has announced they will no longer be used; Receipts that were lost after being announced as issued and reported lost by the issuing Enterprise to the Customs Department of the province/city where the Enterprise registered the customs declaration; Receipts of Enterprises that have ceased using their tax registration number (also known as closing the tax registration number).

3.2. Specific examples of illegal Receipts include: - Receipts with contents recorded that do not exist partially or entirely. - Receipts with discrepancies in the amount of customs tax or fees or mandatory fields between the copies of the Receipt.

4. Misuse of Receipts:

4.1. Misusing Receipts refers to creating false Receipts; providing or selling uncreated Receipts to other Enterprises for use; providing or selling created Receipts to organizations or individuals for accounting, tax declaration, or budget payment; creating Receipts without fully recording all mandatory information; creating Receipts with discrepancies in content between copies or discrepancies with customs files.

4.2. Specific cases determined to be misuse of Receipts include:

- Using Receipts of another Enterprise to evade taxes, failing to declare and pay taxes.

- Using Receipts that have been concluded by customs authorities, police agencies, or other competent agencies to be illegally used Receipts.

Article 8. Management of Receipts

1. Every six months, before the tenth day of the following month, enterprises shall be responsible for submitting reports on the usage of receipts to the Customs Office of the province/city where the enterprise has registered its customs declaration according to Form No. 3 issued together with this Circular.

In cases where the report does not meet the required content as stipulated, within a maximum period of ten (10) working days from the date of receipt of the report, the Customs Office of the province/city receiving the enterprise's report must issue a written notice informing the enterprise. The enterprise shall be responsible for adjusting and resubmitting the report.

Every six months, the Customs Office of the province/city receiving the enterprise's report shall be responsible for reporting on the inspection, supervision, and resolution of complaints and denunciations regarding violations of receipts.

2. Enterprises shall be responsible for managing created and uncreated receipts. In case of loss, damage, or destruction of created or uncreated receipts, the enterprise must prepare a report on the loss, damage, or destruction and notify the Customs Office of the province/city where the enterprise has registered its customs declaration according to Form No. 2 issued together with this Circular, no later than five (05) days from the date of occurrence of the loss, damage, or destruction of the receipts.

3. Storage and preservation of receipts.

Receipts shall be stored in computer systems under information security regulations; and preserved according to accounting document storage and preservation regulations. The storage must ensure that when requested by competent authorities, receipts can be retrieved, inspected, and printed from software.

4. Cancellation of receipts.

4.1. Receipts determined to have been cancelled:

- Trial-printed, incorrectly printed, duplicate-printed, excess-printed, or damaged receipts are considered fully cancelled when there is no original form of any receipt left or no characters remaining on the receipt that could be pieced together, photocopied, or restored to their original state;

- Receipts are considered fully cancelled if the receipt creation software is intervened so that it cannot continue to generate receipts.

4.2. Cases of receipt cancellation:

- Incorrectly printed, duplicate-printed, or excess-printed receipts must be cancelled;

- If enterprises no longer use receipts, they must cancel them. The deadline for cancelling receipts is thirty (30) days from the date of notification to the Customs Office of the province/city where the enterprise has registered its customs declaration. In cases where enterprises still retain receipts that the customs authority has announced as having expired, the deadline for cancelling receipts is ten (10) days from the date the customs authority announces the expiration or from the date the lost receipts are recovered;

- Created receipts of accounting units shall be cancelled in accordance with laws on accounting.

4.3. Procedures for cancelling receipts by enterprises:

4.3.1. Procedures for cancelling paper receipts:

- Enterprises must prepare an inventory list of receipts to be cancelled;

- Enterprises must establish a cancellation committee. The cancellation committee must include representatives from leadership and accounting departments of the enterprise;

- Members of the cancellation committee must sign the cancellation record and bear legal responsibility if there are any errors;

- Documents for cancelling receipts include:

+ Decision to establish the cancellation committee;

+ Inventory list of receipts to be cancelled detailing: name of receipt, receipt code, quantity of cancelled receipts (from number... to number... or listing each individual receipt number if the cancelled receipts are not consecutive);

+ Cancellation record;

+ Notification of the results of receipt cancellation must contain: type, code, quantity of cancelled receipts from number... to number, reason for cancellation, date and time of cancellation, method of cancellation according to Form No. 4 issued together with this Circular.

Cancellation documents for receipts shall be kept at the enterprise using the receipts. Specifically, the Notification of Results of Receipt Cancellation must be prepared in two (02) copies, one copy retained, and one copy sent to the Customs Office of the province/city where the enterprise has registered its customs declaration no later than five (05) days from the date of cancellation.

4.3.2. Procedures for cancelling receipts on software:

- Uncreated receipts must be cancelled on the software, ensuring that the receipt creation software is intervened so that it cannot continue to generate receipts;

- Created receipts must be cancelled according to the procedures specified in Point 4.3.1, Clause 4 of this Article and cancelled on the software according to the procedures specified in Point 4.3.2, Clause 4 of this Article;

- Editing, deleting, or printing receipts on the software must ensure historical records are maintained.

Chapter III

PENALTIES FOR VIOLATIONS OF RECEIPTS

Article 9. Sanctions for Violations Concerning Receipts

1. Sanctions for violations concerning receipts shall be implemented in accordance with the provisions of Decree No. 185/2004/ND-CP dated November 4, 2004 on administrative sanctions in the field of accounting and Decree No. 39/2011/ND-CP dated May 26, 2011 amending and supplementing certain articles of Decree No. 185/2004/ND-CP.

2. In cases where violations concerning receipts lead to false declarations resulting in underpayment of taxes or fees due or overpayment of taxes or fees refunded, or lead to tax evasion or fraud, such acts shall be sanctioned in accordance with the laws on taxation and customs.

Article 10. Competence to Impose Sanctions for Violations Concerning Receipts

1. The competence to impose sanctions for violations concerning receipts shall be carried out in accordance with Articles 29, 30, 36, and 38 of the Ordinance on Handling Administrative Violations and Decree No. 185/2004/ND-CP dated November 4, 2004 on administrative sanctions in the field of accounting, and Decree No. 39/2011/ND-CP dated May 26, 2011 amending and supplementing certain articles of Decree No. 185/2004/ND-CP.

2. In cases where violations related to the printing of fake receipts reach the level of criminal liability, the case file shall be transferred to the competent authority to initiate proceedings according to the law.

3. Investigative agencies have the responsibility to notify the results of handling violations concerning receipts to the agency that requested criminal prosecution.

4. In cases where a sanction decision has been issued, if it is later discovered that the violation has signs of a crime and the statute of limitations for criminal prosecution has not expired, the person who issued the sanction decision must revoke that decision and within three (03) days from the date of revoking the sanction decision, transfer the case file to the competent criminal investigative agency.

Chapter IV

INSPECTION, AUDIT, SETTLEMENT OF COMPLAINTS AND REPORTS ON VIOLATIONS CONCERNING RECEIPTS

Article 11. Inspection and Audit of the Printing, Issuance, Management, and Use of Receipts

1. On-site inspection at customs offices.

1.1. The customs office where the customs declaration is registered shall conduct inspections of the creation, issuance, management, and use of receipts based on the report on the use of receipts submitted by enterprises. Within ten (10) working days from the date of receipt of the report on the use of receipts by enterprises, the customs office must carry out the inspection.

1.2. In cases where the customs office discovers signs of violations during the inspection, within three (03) working days from the date of discovery, the customs office shall issue a written request for the enterprise to provide explanations.

Within five (05) working days from the date of receipt of the request for explanation, the enterprise must submit a report explaining the situation to the customs office.

2. Inspection of receipts at the premises of enterprises using receipts.

2.1. In cases where the enterprise does not provide explanations or provides unsatisfactory explanations, the customs office shall issue a decision to inspect receipts at the enterprise's premises.

2.2. The contents of the inspection of receipts at the enterprise's premises are specified in the on-site inspection decision, including: legal basis for inspection; inspection subjects; scope and content of inspection; time of inspection; head of the inspection team and members of the inspection team; rights and responsibilities of the inspection team and the inspected subject.

2.3. The customs office where the enterprise registers the customs declaration shall issue a decision to inspect receipts concurrently with post-clearance inspections and bear responsibility for the inspection decision.

2.4. At the latest within three (03) working days from the date of signing the decision, the decision to inspect receipts at the enterprise's premises must be sent to the enterprise. Within three (03) working days from the date of receipt of the inspection decision or before the inspection of receipts at the enterprise's premises, if the enterprise can prove that the creation, issuance, use, and management of receipts comply with regulations, the Head of the Customs Office shall issue a decision to revoke the inspection decision.

2.5. Within a maximum of ten (10) working days from the date of issuing the inspection decision, the customs office must conduct the inspection of receipts at the enterprise's premises.

The duration of the inspection of receipts at the enterprise's premises shall not exceed five (05) working days from the start of the inspection. In exceptional cases, the Head of the Customs Office may extend the inspection period once, with the extension not exceeding five (05) working days.

An inspection record shall be prepared for each day of inspection.

The enterprise being inspected has the right to receive the inspection record of receipts, request an explanation of the contents of the inspection record, and reserve comments in the inspection record (if any).

2.6. Handling of Inspection Results:

- Within five (05) working days from the date of signing the inspection record with the inspected enterprise, the head of the inspection team must report to the person who issued the inspection decision about the inspection results. In cases where administrative violations are discovered and need to be sanctioned, within a maximum of ten (10) working days from the date of signing the record, the Head of the Customs Office must issue a decision on administrative sanctions. The enterprise being inspected has the obligation to comply with the decision on handling the inspection results.

- If through the inspection, violations in the management and use of receipts leading to tax processing are discovered, depending on the nature and severity of the violation, the customs office shall issue a decision to inspect and audit taxes in accordance with the Law on Customs, the Law on Tax Administration, the Law on Inspection, and the procedures for tax inspection and audit.

3. Audit of Receipts

The audit of receipts shall be combined with the audit of compliance with tax and customs laws at the taxpayer's premises.

Article 12. Complaints and Prosecutions and the Resolution of Complaints and Prosecutions concerning Receipts

Complaints and prosecutions and the resolution of complaints and prosecutions concerning receipts shall be implemented in accordance with the provisions of the law on complaints and prosecutions as stipulated in this Circular.

Chapter V

IMPLEMENTATION

Article 13. Effective Date

This Circular takes effect from January 22, 2012.

1. The Minister, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees under the central government, and related agencies, units, and individuals are responsible for implementing this Circular.

1. Customs authorities are responsible for disseminating and guiding enterprises to implement the contents of this Circular, inspecting and handling violations by enterprises using receipts.

2. Enterprises engaged in activities related to the creation, issuance, and use of receipts shall fully comply with the guidelines set forth in this Circular. In case of difficulties during implementation, organizations and individuals are requested to promptly report to the Ministry of Finance for study and resolution.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.