Decision No. 3840/QD-BTC On the Implementation of a Pilot Program for Using Tax Receipts Printed from Computers in Ho Chi Minh City

Pursuant to …;

On piloting the use of tax, fee, and surcharge receipts printed from computers in Ho Chi Minh City

THE MINISTER OF FINANCE

Pursuant to the State Budget Law dated December 16, 2002;
Pursuant to the Accounting Law dated June 17, 2003;
Pursuant to Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government on the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Pursuant to Decision No. 1081/QD-BTC dated April 6, 2004 of the Minister of Finance on the issuance of regulations on coordination between the Tax System, Customs, and State Treasury in managing tax revenue and state budget revenues;
Pursuant to Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Minister of Finance on the regime for printing, issuing, managing, and using tax stamps;
Considering the proposal of the Director General of the General Department of Taxation,

DECISION:

Article 1. To pilot the use of tax, fee, and surcharge receipts printed from computers when agencies and organizations entrusted with collecting taxes, fees, and surcharges collect money from taxpayers in the wards of Districts 3, 6, 7, 8, 10, Phu Nhuan, Go Vap, and Thu Duc in Ho Chi Minh City. Specific details regarding the receipt format; management and use; collection and payment procedures shall be carried out according to the regulations attached to this decision.

Article 2Conditions for Pilot Application

Units implementing the pilot printing of tax, fee, and surcharge receipts from computers must have complete computer equipment and protective software.

Article 3Timeframe for Pilot Implementation

1. Phase I (from January 1, 2008 to June 30, 2008)

Organize the pilot implementation of the use of tax, fee, and surcharge receipts printed from computer programs in the wards of the districts mentioned in Article 1 above.

2. Phase II (from July 1, 2008 to December 31, 2008)

- Summarize and evaluate the results of the pilot implementation in Phase I.

- Allow the expansion of the pilot implementation of the use of tax, fee, and surcharge receipts printed from computers in the remaining areas of Ho Chi Minh City and select additional provincial Tax Bureaus if they meet the conditions for implementation.

Article 4Implementation Organization

1. The General Department of Taxation shall be responsible for:

- Guiding the Ho Chi Minh City Tax Bureau in implementing the pilot, ensuring compliance with regulations on printing, issuing, managing, and using tax stamps.

- Inspecting, compiling, and reporting to the Ministry of Finance the results of the pilot implementation in Ho Chi Minh City, thereby proposing to expand or terminate the pilot; simultaneously studying and issuing relevant guidance documents to ensure compliance with legal provisions.

2. The Ho Chi Minh City Tax Bureau shall be responsible for:

- Developing a program for managing data and printing tax receipts to ensure strict and accurate management of tax, fee, and surcharge amounts.

- Registering serial numbers of tax, fee, and surcharge receipts printed from computers with the General Department of Taxation; Printing blank forms, distributing them to units using tax, fee, and surcharge receipts printed from computers; At the same time, managing, using, settling accounts, and storing tax, fee, and surcharge receipts printed from computers in accordance with Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Minister of Finance on the regime for printing, issuing, managing, and using tax stamps.

- Organizing the implementation and guiding Tax Sub-bureaus and agencies, organizations entrusted with collecting taxes in the management and use of tax, fee, and surcharge receipts printed from computers, ensuring compliance with regulations on printing, issuing, managing, and using tax stamps and preventing the loss of state budget revenue.

- Inspecting and promptly handling within its authority any violations of laws related to the management, use, settlement, and storage of tax, fee, and surcharge receipts printed from computers by Tax Sub-bureaus and agencies, organizations entrusted with collecting taxes.

- Reporting the results of the pilot implementation quarterly to the Ministry of Finance (General Department of Taxation) for summary, evaluation, and lessons learned.

Article 5This Decision takes effect from January 1, 2008. The Director General of the General Department of Taxation, the General Director of the State Treasury, the Director of the Ho Chi Minh City Tax Bureau, the Director of the Ho Chi Minh City State Treasury, the Head of the Office of the Ministry of Finance, and other relevant organizations and individuals are responsible for enforcing this Decision.

REGULATIONS

PILOT IMPLEMENTATION OF THE USE OF TAX, FEE, AND SURCHARGE RECEIPTS PRINTED FROM COMPUTERS IN HO CHI MINH CITY

(Issued together with Decision No. 3840/QD-BTC dated December 7, 2007 of the Minister of Finance)

1. Provisions on the Format of Tax, Fee, and Surcharge Receipts Printed from Computers:

Tax, fee, and surcharge receipts must include the following contents:

a. Continuous printing on carbon paper;

b. Receipt model: BLMT;

c. Serial number code starting from AA/2008

d. Receipt number: Each series will have 100,000 numbers, from number 01 to number 100,000.

e. Each number consists of three copies:

- Copy 1: Kept at the agency or organization entrusted with collecting taxes. After use, it must be bound into volumes in numerical order, each volume containing 100 numbers.

- Copy 2: Given to the taxpayer;

- Copy 3: Sent to the tax authority directly managing the taxpayer.

g. Line "Name of Taxpayer": Full name of the taxpayer must be recorded.

h. Line "Tax Registration Number": Full tax registration number of the taxpayer must be recorded.

i. Line "Address": Full address of the taxpayer must be recorded.

k. Line "Place of Payment": Full place of payment must be recorded, detailed down to ward/village.

l. Columns "chapter, type, section, item, sub-item, tax period": Full chapter, type, section of the taxpayer and item, sub-item of the tax amount, fine amount, and tax period must be recorded. Each type of tax is recorded on a separate line.

m. "Accountant signs and stamps": The accounting department of the agency or organization entrusted with collecting taxes must sign, write their full name, and stamp the collection point to control the tax collection process by the department receiving money on behalf of the head of the agency or unit.

2. Management, Use, Settlement, and Storage of Tax, Fee, and Surcharge Receipts Printed from Computers:

- All units using tax, fee, and surcharge receipts must report monthly on the usage of tax, fee, and surcharge receipts to the tax authority directly managing taxpayers in their area.

By the end of the year, the unit must settle accounts with the directly managing tax authority on the territory regarding the Tax Receipts for taxes, fees, and charges that have been used, and transfer the remaining amount to the following year.

- The first copy of the Tax Receipt for taxes, fees, and charges must be stored for five years. After the aforementioned storage period, the tax authorities at all levels; the agencies and organizations entrusted with collecting taxes, fees, and charges using printed Tax Receipts from computer programs shall compile a list of items to be destroyed and submit it to the higher-level tax authority for permission to establish a committee to cancel them according to the prescribed regulations.

3. Procedures for collecting and remitting tax revenue when using Tax Receipts for taxes, fees, and charges:

a. For the Tax Collection Office:

- At the beginning of each working day, the Tax Collection Office provides the directory and Tax Register for each collection point to the agencies and organizations entrusted with collecting taxes.

- At the end of the day or at the start of the next working day, the Tax Collection Office receives the data file of the collected amounts from the previous day transferred by the collection points of the agencies and organizations entrusted with collecting taxes, proceeds to monitor, check, and control. Simultaneously, it receives the third copy of the Tax Receipt for taxes, fees, and charges sent by the entrusted collection agency to monitor the tax obligations of the taxpayer.

b. For the agencies and organizations entrusted with collecting taxes:

- At the beginning of each working day, each collection point of the agencies and organizations entrusted with collecting taxes receives the directory and Tax Register transferred by the Tax Collection Office.

- When taxpayers come to pay taxes, fees, and charges at the agencies and organizations entrusted with collecting taxes, the staff at the collection point collects the taxes, fees, and charges; prints out three copies of the Tax Receipt for taxes, fees, and charges from the computer, signs and stamps "collected" on the receipt, hands over the second copy to the accounting department for approval and stamping by the collection point, and then returns the second copy to the taxpayer.

- At the end of the working day, the staff at the collection points of the agencies and organizations entrusted with collecting taxes print out a summary of the Tax Receipts for taxes, fees, and charges from the computer by type of tax, fee, and charge, transfers it to the accounting department to write a payment voucher to the State Budget and promptly remit the collected taxes, fees, and charges into the State Budget at the collection points of the Treasury Bank.

- At the end of the working day or at the start of the next morning, the accounting department at the collection points duplicates the data file of the collected amounts of the day (or the previous day) and transfers it to the directly managing tax authority of the taxpayer (for collection points not yet connected to the tax authority); or transmits the data back to the tax authority (for collection points already connected to the tax authority) promptly for the tax authority to check and control. Simultaneously, they transfer the third copy of the Tax Receipt for taxes, fees, and charges along with one copy of the summary of the Tax Receipt to the directly managing tax authority of the taxpayer./.