Circular No. 303/2016/TT-BTC guiding the printing, issuance, management, and use of receipts for fees and charges under the state budget

CIRCULAR

Guidelines for printing, issuing, managing, and using receipts for fees and charges under the state budget

Pursuant to the Law on Fees and Charges No. 97/2015/QH13 dated November 25, 2015;

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006, Law No. 21/2012/QH13 dated November 20, 2012 amending and supplementing certain articles of the Law on Tax Administration, Law No. 71/2014/QH13 dated November 26, 2014, and guiding documents;

||| Pursuant to Decree No. 63/2018/NĐ-CP dated May 4, 2018 of the Government on public-private partnership investment;

Pursuant to the Government's Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges;

Pursuant to Decree No. 215/2013/NĐ-CP dated December 23, 2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

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 of Regulation and Applicability

1. This Circular guides the printing, issuance, management, and use of receipts for fees and charges under the state budget (hereinafter referred to as receipts) by organizations collecting fees and charges as prescribed by the Law on Fees and Charges.

第二条 组织和实施奖励工作的支出水平，如政府第152/2025/NĐ-CP号决定关于分级授权和奖励领域的分权规定

a) Organizations collecting fees and charges.

b) Persons paying fees and charges.

c) Organizations printing receipts, organizations supplying receipt printing software, and intermediary organizations providing electronic receipt solutions.

d) State agencies, organizations, and other individuals related to the declaration, collection, payment, management, and use of fees and charges under the state budget.

Article 2. Types and forms of receipts

1. Receipts are documents issued by organizations collecting fees and charges when collecting fees and charges under the state budget as prescribed by law.

2. Types of receipts

a) Pre-printed value receipts are receipts where the amount of fees and charges for each payment is pre-printed on each receipt and are used to collect fees and charges with fixed amounts for each payment (including various stamp and ticket formats).

b) Non-pre-printed value receipts are receipts where the amount collected is established by the organization collecting fees and charges when collecting fees and charges and are applied in the following cases:

b.1) Fees and charges whose collection rates are specified as percentages (%) by law.

b.2) Fees and charges with multiple collection criteria depending on the requirements of the person paying the fees and charges.

b.3) Fees and charges with special characteristics in international transactions.

3. Forms of receipts

Receipts are presented in the following forms:

a) Custom-printed receipts are receipts printed by organizations collecting fees and charges according to templates for use when providing public services with fees and charges or printed by tax authorities for sale to organizations collecting fees and charges.

b) Self-printed receipts are receipts printed by organizations collecting fees and charges on computer devices, cash registers, or other equipment when providing public services with fees and charges.

c) Electronic receipts are sets of electronic data messages about the provision of public services by organizations collecting fees and charges that are created, established, sent, received, stored, and managed electronically in accordance with laws on electronic transactions.

Article 3. Contents on completed receipts

1. The mandatory contents on completed receipts must be displayed on the same side of the paper.

a) Name of the receipt type.

b) Model code and receipt code.

The model code includes information indicating the name of the receipt type, the number of receipt copies, and the serial number of the model within a receipt type (a receipt type may have multiple models).

The receipt code is a distinguishing mark for receipts using a system of Vietnamese letters and the last two digits of the year.

For custom-printed receipts, the last two digits of the year are the year of printing the custom-printed receipt. For self-printed and electronic receipts, the last two digits of the year are the year of starting to use the receipt as stated in the issuance announcement or the year the receipt was printed.

Example: Organization A announces the issuance of self-printed receipts on February 1, 2017, with a quantity of 500 receipts. By the end of 2017, Organization A has not used all 500 announced receipts. Organization A can continue to use these 500 receipts until they are exhausted. If Organization A does not want to continue using the unutilized issued receipts, it must cancel the unused receipts and issue a new issuance announcement in accordance with regulations.

c) Serial number of the receipt is a continuous series of seven digits within the same receipt code, starting from 0000001.

d) Copies of the receipt are the pages within the same receipt number. Each receipt number must have at least two copies or parts, including:

- Copy (part) 1: retained by the collecting organization;

- Copy (part) 2: handed over to the payer of fees and charges;

Additional copies from the third copy onwards are named according to their specific functions for management purposes as prescribed by law.

đ) Name and tax registration number of the organization collecting fees and charges.

e) Type of fee or charge and the amount payable.

g) Date of issuance of the receipt.

h) Name and signature of the person collecting the money (except for pre-printed value receipts).

i) Name and tax registration number of the organization printing the receipt (in the case of custom-printing).

k) Receipts are in Vietnamese. In cases where additional foreign language entries are required, such entries are placed in parentheses “( )” to the right or directly below the Vietnamese text with smaller font size.

Numbers recorded on receipts are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

Currency recorded on receipts is the Vietnamese Dong. In cases where fees and charges are prescribed by law to be collected in foreign currency, they can be collected in foreign currency or converted into Vietnamese Dong based on the exchange rate specified in Clause 4, Article 3 of the Government's Decree No. 120/2016/NĐ-CP dated August 23, 2016 detailing and guiding the implementation of certain provisions of the Law on Fees and Charges. When collecting fees and charges, if the list of fees and charges exceeds the number of lines on a single receipt, a detailed list of fees and charges must be attached to the receipt. The detailed list is designed by the organization collecting fees and charges to suit the characteristics of each type of fee or charge. The detailed list must clearly state "attached to receipt number... date... month... year".

In cases where the fee and tax schedule exceeds the number of lines on a receipt, a detailed list of fees and taxes must be attached to the receipt. The detailed list shall be designed by the entity collecting fees and taxes, suitable for the characteristics of each type of fee and tax. The detailed list must clearly state "attached to receipt number... dated... month... year".

For organizations collecting fees and charges that use electronic receipts and need to adjust certain content fields on the electronic receipt to suit actual circumstances, such organizations must exchange written communications with the Ministry of Finance (General Department of Taxation) for review and guidance before implementation.

2. Optional Content on Receipts Already Issued

In addition to the mandatory information as prescribed in Clause 1 of this Article, organizations collecting fees and charges may include additional information, including logos, decorative images, or advertisements in compliance with the law, without obscuring or blurring the mandatory content displayed on the receipt.

The font size of additional information must not be larger than the font size of the mandatory content displayed on the receipt.

Article 4. Principles for Creating Receipts

1. Tax authorities and organizations collecting fees and charges may create receipts through printing, self-printing, and electronic means.

Blank receipts (without pre-printed denominations) printed by the Tax General Department are sold to organizations collecting fees and charges at prices covering the costs of printing and issuance.

2. In cases of commissioned printing of receipts, organizations collecting fees and charges may select printing organizations meeting the standards and conditions for invoice printing as stipulated in Clause 4, Article 8 of Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance on invoices for goods sales and service provision to sign contracts for commissioned printing of receipts for fees and charges within their collection responsibilities.

The commissioned printing contract must be documented in writing, specifying the receipt model, receipt model code, quantity, serial number range of receipts to be printed (starting serial number and ending serial number), accompanied by a sample receipt. Upon completion of the printing contract, both parties must settle the contract, and no receipts for fees and charges may be printed outside the signed contract.

3. In cases of self-printing receipts, organizations collecting fees and charges must meet the following conditions:

a) Having equipment systems (computers, printers) ensuring the printing and issuance of receipts when collecting fees and charges.

b) Being an accounting unit as prescribed by the Accounting Law and having self-printing receipt software ensuring that receipt data is transferred into the accounting software (or database) for declaration as required.

The self-printing system must ensure the following principles:

b.1) Serial numbering on receipts must be automatically generated. Each copy of a receipt serial number can only be printed once; if printed from the second time onwards, it must be marked as a copy (duplicate).

b.2) The application software for printing receipts must ensure security requirements by assigning user permissions, and users without assigned permissions cannot interfere with or alter data on the application.

If organizations collecting fees and charges purchase self-printing software from software supply organizations, they must choose organizations meeting the standards and conditions for supplying self-printing invoice software as stipulated in Clause 3, Article 6 of Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance on invoices for goods sales and service provision.

b.3) Unissued self-printed receipts must be stored in computer systems under information confidentiality measures.

b.4) Issued self-printed receipts must be stored in computer systems under information confidentiality measures, and the receipt content must be accessible, exportable, and printable on paper when needed for reference.

4. For electronic receipts, the numbering principle follows continuous sequence and chronological order, with each receipt number being created and used only once.

5. Organizations receiving commissioned printing of receipts have the responsibility to report to the directly managing tax authority about the receipt printing commissions received every six months, no later than July 30 and January 30 of the following year, with the report content showing: Name, taxpayer code, address of the organization commissioning receipt printing; contract number and date; receipt name; receipt model code; receipt code; quantity of receipts printed (from number ... to number) for each organization.

6. Tax authorities are responsible for establishing an information system on receipts on their electronic information portal based on the issuance content of receipts and reports on receipts submitted by organizations collecting fees and charges and organizations receiving receipt printing commissions.

Article 5. Issuing Receipts

1. Issuing receipts by the Tax Authority

Before selling receipts for the first time, the Tax Department must issue a notice of receipt issuance. The notice of receipt issuance must be sent to all Tax Departments nationwide within ten (10) working days from the date of issuing the notice of receipt issuance and before selling. When issuing receipts, it must ensure that the receipt numbers do not overlap within the same code.

In cases where the Tax Department has already posted the receipt issuance notice on the electronic information page of the General Department of Taxation, there is no need to send the receipt issuance notice to other Tax Departments.

If there are changes to the previously announced content, the Tax Department must follow the above guidelines to issue a new receipt issuance notice.

2. Organizations collecting fees and charges must issue a Notice of Receipt Issuance and send it to the directly managing tax authority before using the receipts.

3. Contents of the Notice of Receipt Issuance include:

a) Legal documents stipulating functions, tasks, and powers to implement service activities or state management work with fee and charge collection.

b) Name, tax registration number, address of the organization collecting fees and charges or the agency authorized to collect fees and charges or entrusted to issue fee and charge collection receipts.

c) Types of receipts used (attached with sample receipts). Sample receipts are printed versions showing all the required fields on the receipt (the part given to the payer of fees and charges), with receipt numbers being a series of zeros, marked "Sample" on the receipt.

d) Date of commencement of use.

đ) Name, tax registration number, and address of the organization printing receipts (for pre-printed receipts); name and tax registration number (if any) of the organization supplying self-printing receipt software (for self-printed receipts); name and tax registration number (if any) of the intermediary organization providing electronic receipt solutions (for electronic receipts).

e) Date of issuance of the notice; name, signature of the legal representative, and seal of the organization collecting fees and charges.

When changing entirely or partially any of the criteria regarding the form and content of receipts (including both mandatory and non-mandatory contents), the organization collecting fees and charges must send a new notice of issuance according to the guidelines in this clause, except in cases guided at point d, Clause 4, Article 4 of this Law.

4. The procedures and formalities for issuing receipts shall be implemented in accordance with the provisions of Article 11 of Decree No. 51/2010/ND-CP dated May 14, 2010, of the Government and Article 9 of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance on invoices for goods sales and service provision, specifically as follows:

a) Notice of receipt issuance and sample receipts must be sent to the directly managing tax authority no later than five (5) days before the business organization begins using the receipts. The notice of receipt issuance including sample receipts must be clearly posted at the organization collecting fees and charges and the organization authorized or entrusted to collect fees and charges throughout the period of using the receipts.

b) In case the tax authority receives a Notice of Receipt Issuance sent by the organization collecting fees and charges and finds that the Notice does not comply with the required content, the tax authority must notify the organization collecting fees and charges in writing within three (3) working days from the date of receipt. The organization collecting fees and charges is responsible for adjusting the notice of issuance to comply with regulations.

c) In case the organization collecting fees and charges issues receipts for the second time onwards without changes in the content and form of the previously issued receipts, they are not required to attach sample receipts.

d) For receipt numbers already notified for issuance but not fully used, which have the name and address pre-printed, if there is a change in the name or address but the tax registration number and the directly managing tax authority remain unchanged, the organization collecting fees and charges may continue to use the receipts by stamping the new name and address next to the pre-printed name and address fields and report the adjustment information to the directly managing tax authority (Form No. 2.8 attached hereto). If there is a change in the business address leading to a change in the directly managing tax authority, and the organization collecting fees and charges wishes to continue using the issued but unused receipt numbers, they must submit a report on the usage status to the transferring tax authority, stamp the new address on the receipts, submit a list of unused receipts (Form No. 2.7 attached hereto), and report the adjustment information to the receiving tax authority (specifying the unused receipt numbers to be continued to use). If the organization does not wish to use the issued but unused receipt numbers, they must cancel the unused receipt numbers, report the cancellation results to the transferring tax authority, and issue a new notice of receipt issuance to the receiving tax authority.

In cases where there is a change in business address leading to a change in the directly managing tax authority, if the entity collecting fees and taxes wishes to continue using issued receipts that have not been fully utilized, they must submit a report on the usage status of the receipts to the transferring tax authority, stamp the new address on the receipts, send a list of unused receipts (Form No. 2.7 issued together with this Circular), and notify the receiving tax authority of the adjustment information in the issuance notice (specifying the unused issued receipts that will continue to be used). If the entity does not wish to use the issued but unused receipts, they must cancel the unused receipt numbers and notify the cancellation result to the transferring tax authority, and issue a new receipt issuance notice to the receiving tax authority.

Article 6. Management and use of receipts

1. Issuing receipts

The content on the receipt must be consistent with the economic transaction; it shall not be erased or altered. Receipts must be issued in consecutive order from the lowest to the highest number; the content on the receipt must be uniform across all copies of the same receipt number. In case of errors or damage, the person collecting money shall not tear off the stub or if already torn, must attach the damaged or incorrectly recorded receipt copy.

When issuing receipts, organizations collecting fees and charges must stamp their organization's seal at the top left corner of the second copy of the receipt (the copy given to the fee payer).

2. Receipts issued in accordance with Clause 1 of this Article are legal documents for payment, accounting, and financial settlement.

If the requirements set out in Clause 1 of this Article are not met, the receipt will have no value for payment and cannot be accounted for or settled financially.

3. Entrusted issuance of receipts

a) Organizations collecting fees and charges may entrust third parties to issue receipts. The entrustment between the entrusting party and the entrusted party must be in writing and simultaneously notify the direct tax management authority of both parties, at least three (03) days before the entrusted party issues the receipt. b) The entrustment document must include full information about the entrusted receipt (form, type, code, quantity of receipts (from number... to number...); purpose of entrustment; duration of entrustment; method of delivery or installation of the entrusted receipt (if it is a self-printed receipt or electronic receipt); method of payment for the entrusted receipt.

c) The entrusting party must prepare a notice of entrustment containing full information about the entrusted receipt, purpose of entrustment, duration of entrustment based on the signed entrustment document, including the name, signature, and seal (if any) of the representative of the entrusting party for the entrusted party, and send the issuance notice to the tax authority; At the same time, it must be posted at the place where the fee collection organization, the entrusted party, and the fee collection location are located.

d) Entrusted receipts must still bear the name of the organization collecting fees and charges (the entrusting party) and stamp of the entrusting party at the top left corner of each receipt copy (in case the receipt is printed from the printing device of the entrusted party, there is no need to stamp of the entrusting party).

đ) In cases where the organization collecting fees and charges has multiple subordinate units directly collecting fees or multiple entrusted entities using the same pre-printed receipt form with the same code according to the distribution method for each entity within the entire system, the organization collecting fees and charges must maintain a record of the allocation of receipt quantities to each subordinate unit and each entrusted entity. Subordinate units and entrusted entities must use receipts in sequential order from the lowest to the highest number within the allocated range.

e) Both the entrusting party and the entrusted party must periodically compile reports on the use of entrusted receipts. The entrusting party must report the use of receipts to the directly managing tax authority in accordance with the Circular (including the number of receipts used by the entrusted party). The entrusted party does not need to report the issuance of receipts and the situation of receipt usage to the tax authority.

g) Upon expiration of the entrustment period or termination prior to the deadline, both parties must confirm in writing and simultaneously notify the tax authority and post at the fee collection location.

4. Management of receipts

a) Quarterly, organizations collecting fees and charges are responsible for submitting reports on the use of receipts.

The deadline for submitting quarterly reports on the use of receipts is carried out in accordance with Article 27 of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance guiding invoices for goods sales and service provision, specifically as follows: Report on the use of receipts for Quarter I is submitted no later than April 30, Quarter II no later than July 30, Quarter III no later than October 30, and Quarter IV no later than January 30 of the following year.

Reports on the use of receipts include the following contents: name of the unit, tax code (if applicable), address; type of receipt; model code, receipt code; beginning balance, purchased and issued during the period; used, voided, lost, canceled during the period; ending balance sent to the directly managing tax authority. In cases where receipts were not used during the period, the report on receipt usage shall indicate zero (0) for the number of receipts used. In cases where organizations collecting fees and charges entrust third parties to issue receipts, the organizations collecting fees and charges must still submit reports on the use of receipts.

Organizations collecting fees and charges are responsible for submitting reports on the use of receipts when they are dissolved, split, merged, or converted ownership along with the deadline for submitting final settlement documents for fees and charges.

b) Storage and preservation of receipts are implemented in accordance with the provisions of Article 26 of Decree No. 51/2010/NĐ-CP dated May 14, 2010, of the Government, Article 28 of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance regarding invoices for goods sales and service provision, and Article 11 of Circular No. 32/2011/TT-BTC dated March 14, 2011, of the Ministry of Finance regarding the creation, issuance, and use of electronic invoices for goods sales and service provision, specifically as follows:

- Unissued pre-printed receipts are stored and preserved in the warehouse according to the storage and preservation regulations for valuable documents.

- Unissued self-printed receipts are stored in the computer system according to information security regulations.

- Issued receipts in accounting units are stored according to the storage and preservation regulations for accounting documents. Issued receipts in organizations collecting fees and charges that are not accounting units are stored and preserved as the organization's own assets.

- For electronic receipts: Organizations collecting fees and charges and individuals or organizations paying fees using electronic invoice services for accounting records and financial reporting must store electronic receipts according to the retention period specified in the Accounting Law. In cases where electronic receipts are created from the system of intermediary organizations providing electronic receipt solutions, these intermediary organizations must also implement the storage of electronic receipts according to the aforementioned period.

- For electronic receipts: The entities collecting fees and taxes and individuals or organizations paying fees using electronic invoice services to record accounting books and prepare financial reports must store electronic receipts according to the retention period stipulated by the Accounting Law. In cases where electronic receipts are generated from the system of intermediary organizations providing electronic receipt solutions, such intermediary organizations must also retain electronic receipts according to the aforementioned period.

The entities collecting fees and charges, individuals paying fees and charges, accounting units, and intermediary organizations providing electronic receipt solutions shall be responsible for backing up the data of electronic receipts onto information carriers (USB flash drives, CDs, DVDs, external hard drives, internal hard drives) or performing online backups to protect the data of electronic receipts.

An electronic receipt that has been issued shall be stored in the form of a data message and must satisfy the following conditions: The content of the electronic receipt must be accessible and usable for reference when necessary; The content of the electronic receipt must be stored in its original format as it was created, sent, received, or in a format that accurately represents the content of the electronic receipt; Electronic receipts must be stored in a manner that allows the origin of creation, destination, date and time of sending or receiving the electronic receipt to be determined.

5. Cancellation of receipts shall be carried out in accordance with the provisions of Article 27 of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government, Article 29 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on sales invoices and service supply invoices, and Article 11 of Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance on the creation, issuance, and use of electronic sales invoices and service supply invoices, specifically as follows:

a) Cases of cancellation of receipts

- Printed receipts that are incorrectly printed, duplicated, or overprinted must be canceled before the contract for printing fee and charge collection receipts is terminated.

- Receipts already issued by accounting units must be canceled in accordance with the laws on accounting.

- Entities collecting fees and charges that have receipts they no longer intend to use must carry out their cancellation.

- Unissued receipts that serve as evidence in cases must not be canceled but shall be handled according to the law.

b) Receipts are deemed to have been canceled

- Photographic films, lead plates, and similar tools used to print receipts are considered fully canceled when there is no remaining original form of any receipt or characters on the receipt that could be reassembled, copied, or restored to the original state.

- Self-printed receipts are considered fully canceled if the software generating the receipts is altered so that it cannot continue to produce receipts.

- For electronic receipts: The cancellation of an electronic receipt renders it unusable and inaccessible, preventing access to the information contained within it.

Electronic receipts that have exceeded the storage period specified by the Accounting Law may be canceled if there is no other decision from the competent authority. The cancellation of electronic receipts must not affect the integrity of uncanceled electronic receipts and must ensure the normal operation of the information system.

c) Procedures and formalities for canceling receipts

c.1) The latest deadline for canceling receipts is thirty (30) days from the date of notification to the direct tax management agency.

In cases where the tax agency notifies that the receipt has lost its validity, the entity collecting fees and charges must cancel the receipt and submit to the tax agency the following contents: name of the fee and charge collection agency; tax code (if applicable); address; method of receipt cancellation; time of cancellation; type of receipt; receipt model code; receipt code; from number; to number; quantity. The latest deadline for receipt cancellation is ten days from the date the tax agency notifies the loss of validity.

c.2) The entity collecting fees and charges must prepare a list of receipts to be canceled. The list of receipts to be canceled must detail the following contents: receipt name, receipt model code, receipt code, quantity of canceled receipts (from number... to number... or detailed each receipt number if the canceled receipts are not consecutive).

c.3) The entity collecting fees and charges must establish a Receipt Cancellation Committee. The Receipt Cancellation Committee must include representatives from leadership and accounting departments of the fee and charge collection entity.

c.4) Members of the Receipt Cancellation Committee must sign the receipt cancellation record and bear legal responsibility if there are errors.

c.5) The receipt cancellation file includes: Decision to establish the Receipt Cancellation Committee; List of receipts to be canceled; Receipt cancellation record; Notification of receipt cancellation results.

The receipt cancellation file is kept at the entity collecting fees and charges. Specifically, the Notification of receipt cancellation results for fee and charge collection receipts must be prepared in two (02) copies, one copy retained and one copy submitted to the direct tax management agency no later than five (05) days from the date of receipt cancellation. The Notification of receipt cancellation results must contain the type, code, quantity of canceled receipts from number... to number, reason for cancellation, time of cancellation, method of cancellation.

c.6) The tax agency shall cancel printed receipts issued by the Tax Department that have not been sold but are no longer intended for use. The General Department of Taxation is responsible for guiding the process of canceling printed receipts issued by the Tax Department.

6. Handling in cases of loss, fire damage, or damage to fee and charge collection receipts shall be carried out in accordance with the provisions of Article 25 of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government and Article 24 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on sales invoices and service supply invoices, specifically as follows:

If an entity collecting fees and charges discovers the loss, fire damage, or damage to issued or unissued receipts, it must prepare a report on the loss, fire damage, or damage and notify the direct tax management agency with the following contents: name of the organization or individual who lost, suffered fire damage, or damaged the receipt; tax code, address; basis for the loss, fire damage, or damage report; type of receipt; receipt model code; receipt code; from number; to number; quantity; receipt report must be submitted no later than five (05) working days from the date of occurrence of the loss, fire damage, or damage to the receipt. In case the last day (day 05) coincides with a statutory holiday, the last day of the deadline will be the next day after the holiday.

In case the fee payer loses, burns, or damages the receipt, they may use a copy of the retained copy at the fee collection organization, which has been confirmed and stamped (if applicable) by the fee collection organization, along with a report on the loss, burning, or damage of the receipt as proof for financial settlement and finalization. The fee collection organization and the fee payer shall be responsible for the accuracy of the loss, burning, or damage of the receipt.

7. Handling administrative violations related to printing, issuing, managing, and using receipts.

The handling of administrative violations related to printing, issuing, managing, and using receipts shall be carried out in accordance with the provisions of the law on administrative penalties in the field of fees and charges.

Article 7. Effective Date

1. This Circular takes effect from January 1, 2017, and replaces Circular No. 153/2012/TT-BTC dated September 17, 2012, issued by the Ministry of Finance guiding the printing, issuance, management, and use of various types of revenue collection documents belonging to the state budget.

2. This Circular includes three appendices for reference purposes (not mandatory).

3. For the remaining business registration tax receipts still held by tax authorities, they may continue to be used until the end of 2017. After 2017, the remaining business registration tax receipts must be destroyed according to regulations.

4. During implementation, if any relevant documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the newly amended, supplemented, or replaced documents.

During implementation, if there are difficulties or obstacles, agencies, units, organizations, and individuals should promptly reflect them to the Ministry of Finance for consideration and resolution./.