Circular No. 35/TC-NSNN guiding the issuance, management, and use of receipts for collecting contributions and donations to establish State funds for infrastructure development investment, national defense consolidation, and social activities.

CIRCULAR

Guidelines on the issuance, management, and use of receipts for collecting contributions and support to establish State funds for investment in infrastructure development, consolidation of grassroots national defense and security, and social activities.

Implementing Clause 3, Article 13 of the State Budget Law adopted by the National Assembly of the Socialist Republic of Vietnam at its ninth session of the ninth term on March 20, 1996, the Ministry of Finance provides guidelines on the issuance, management, and use of receipts for collecting contributions and support from the people and economic-political-social organizations within and outside the country to establish funds for investment in infrastructure development, consolidation of grassroots national defense and security, and social activities as follows:

I. GENERAL PROVISIONS:

1. Uniformly use revenue receipts (attached as an appendix to this Circular) as evidence for collecting contributions and support from the people and economic-political-social organizations within and outside the country to establish funds for investment in infrastructure development, consolidation of grassroots national defense and security, and social activities.

2. The Ministry of Finance authorizes Provincial Departments of Finance and Price Control to organize the printing and uniform issuance, management of revenue receipts.

3. Revenue receipts shall only be provided to sectors and units (hereinafter referred to as units) assigned by competent authorities with the task of collecting contributions and support to establish investment development funds, consolidate grassroots national defense and security, and social activities within their respective localities.

4. Units using revenue receipts must comply with financial inspection, management, and guidance from the same-level financial authority; they must implement reporting and settlement procedures regarding the use of revenue receipts and collected funds with the financial authority issuing the receipts according to the provisions of this Circular.

5. When ceasing to collect a certain type of fund, the unit using revenue receipts must report to the financial authority that issued the receipts at least five days before the cessation begins, and subsequently settle the revenue receipts, pay the collected funds, and deposit them into the designated fund according to regulations.

6. Units tasked with collecting funds must maintain separate accounting books for each fund in accordance with the Accounting and Statistics Ordinance. These accounting books must be registered with the issuing financial authority and stamped before use. Collected funds must be deposited into accounts opened at the State Treasury and managed according to local financial authority regulations.

7. Organizations and individuals have the right to refuse contributions and support if the collection unit (or direct collector) does not use revenue receipts issued by the financial authority; they should also inform the financial authority to take appropriate measures.

1. Printing and Issuing Revenue Receipts:

Print revenue receipts according to the size of 13 cm x 19 cm based on the attached model; name them according to the province or centrally-administered city.

II. SPECIFIC PROVISIONS

Revenue receipts are bound into books, each book containing 50 numbers, each number having three copies, copy 1 printed in black ink, copy 2 in red ink, copy 3 in blue ink; copy 1 and copy 2 are perforated for easy tearing and sending for review and handing over to the payer; serial numbers jump by volume and number; each series contains 50,000 numbers, made of thin paper so that when writing carbon paper can transfer to all copies.

Printing costs: Financial authorities advance funds, then recover the cost when providing receipts to using units to cover expenses.

2. Distribution of Revenue Receipts:

Provincial Departments of Finance and Price Control aggregate the demand for revenue receipts for various funds to organize printing and distribution to ensure sufficient and timely supply of revenue receipts for using units.

When distributing revenue receipts to units collecting a specific fund, the financial authority (Provincial Department of Finance and Price Control or District/County Financial Office under the Province) must complete all procedures according to current regulations on tax stamp receipts and stamp (or pre-print) the name of the fund in the "reason for payment" line.

The financial authority distributing revenue receipts must inspect the use and settlement of receipts, the amount of collected and paid funds for each fund and unit, and provide comments and reports to the People's Committee at the same level as required.

3. Use and Settlement of Revenue Receipts:

Units tasked with collecting funds must prepare estimates of the number of revenue receipts needed for each fund and submit them to the financial authority. Revenue receipts are strictly managed like cash and assets. Individuals receiving revenue receipts must register their names and signatures with the issuing financial authority beforehand, present an introduction letter from their unit when collecting, and verify and sign off on each book and number according to the Ministry of Finance's stamp management regulations. Received receipts must be processed for inventory.

When distributing from inventory to individuals for use, all copies of the revenue receipt must be stamped with the collecting agency/unit's seal in the upper left corner, and procedures for distribution and signature confirmation for each type of receipt issued must be completed for tracking and as a basis for tracing responsibility if necessary. Each time distributing to direct users for each type of fund, no more than two books should be given at once; settle the previous book before issuing another.

The unit assigned the task of collecting funds must prepare an estimate of the number of receipts for each fund to be submitted to the financial authority. Receipts for collecting money shall be managed strictly like cash and assets. The person responsible for receiving collection receipts must register their name and signature beforehand with the issuing financial authority. When receiving, they must present an introduction letter from their unit and must count each book and each receipt number and sign off on the tracking ledger according to the regulations on management of tax stamps set forth by the Ministry of Finance. Upon receipt, the unit must process the inventory entry procedures.

When issuing from the warehouse for individual use, all copies of the collection receipts must be stamped with the unit's seal at the top left corner, and the issuance procedures and signature confirmation for each type of receipt issued must be processed for tracking purposes and as a basis for tracing responsibility when necessary. Each time a staff member is directly provided with receipts for each type of fund, no more than two books should be issued; payment for the previous book must be settled before another book can be issued.

When using a receipt for collecting money from a specific fund, the collector must use it correctly for that fund's collection and must fill out all pre-printed contents clearly and legibly, including full name and signature; when writing, carbon paper must be used to print simultaneously on all copies; erasing, smudging, or damaging the receipt is not allowed; if damaged, the receipt must be crossed out and kept in the book for settlement with the financial authority rather than being torn apart. Once a receipt book is fully used, switch to another book; within each book, use them in sequential order from small to large numbers without skipping any. The receipt copies are circulated as follows: Copy 01 is used to report and send along with the list to the financial authority issuing the receipts; Copy 02 is given to the payer; Copy 03 is kept in the receipt book.

Settlement of receipts shall be carried out according to the current regulations on stamped tax receipts.

III. PENALTIES AND REWARDS FOR VIOLATIONS

1. Violation handling:

In case of lost receipts, the entity or individual losing the receipt must immediately report to the financial authority issuing the receipt so that the financial authority can promptly notify the police agency and the provincial finance and price department to take measures to track down and prevent the misuse of lost receipts.

Lost receipts must be compensated in cash at the highest amount collected by the same type of fund within one month from the date of discovery of the loss in the district, town, or equivalent area. The maximum material compensation level shall not exceed the compensation level prescribed in Clause 3, Article 142, Chapter IV of the Criminal Code. In cases of serious violations causing significant losses, criminal responsibility will be pursued. Additionally, the person responsible for the loss of the receipt will also be subject to administrative penalties according to current regulations.

If material compensation has already been processed, and subsequently, lost receipts are found to have been used, they must be investigated and compensated at a higher level based on the degree of violation.

In cases where the loss of receipts is due to objective reasons such as typhoons, floods, unexpected fires, or coercion by criminals, or if it is the first violation with minor damage, depending on the specific circumstances, reduction or exemption from material compensation may be considered.

If a used receipt is lost but the party can prove that all collected funds have been fully deposited into the fund, they may be exempted from material compensation.

2. Reward:

Entities and individuals who contribute to helping the financial authority detect false receipt activities shall be eligible for commendation according to the current system.

IV. IMPLEMENTATION

1. This Circular takes effect from August 1, 1997.

2. Ministries, sectors, People's Committees of provinces and centrally-administered cities shall guide subordinate agencies and units to implement this Circular. Any difficulties encountered during implementation should be reported to the Ministry of Finance for timely supplementary guidance.

MODEL NUMBER 01 - CT/TCBH

PURSUANT TO CIRCULAR NO. 35 TC/NSNN OF JUNE 21, 1997
OF THE MINISTRY OF FINANCE

MONEY RECEIPT

Copy:...

No.:...

Payer's name:...

Address:…

Amount paid:...dong (in words)...

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Reason for payment:...