Circular No. 48/TC-CTN on the management and use of traffic fee receipts to prevent self-collection and payment

LETTER

OF THE INDUSTRIAL AND COMMERCIAL TAX DEPARTMENT OF THE MINISTRY OF FINANCE

Regarding the management and use of anti-self collection traffic fees

Respectfully submitted to: Industrial and Commercial Tax Branches of provinces, cities, and central special zones,

The Ministry of Finance and the Ministry of Transport issued Circular No. 58-TT-Lien Bo Giao Thong Van Tai - Tai Chinh on December 14, 1989 regarding "supplementing and amending certain points on the implementation of traffic fee collection for road and river transport."

Point 2 of Circular No. 58 states: "Starting from January 1, 1990, the Ministry of Finance and the Ministry of Transport will uniformly assign the Departments of Transport to organize the collection of traffic fees for roads and rivers according to the following regulations:"

The Departments of Transport assigned the task of collecting traffic fees must continue to use tax receipts and stamps issued by the industrial and commercial tax departments and be subject to local tax department management in terms of issuance, settlement, guidance, and inspection of the use of receipts and stamps in accordance with current regulations.

To implement the above contents of the joint circular of the two ministries effectively and ensure the proper management of the use of industrial and commercial tax receipts and stamps in accordance with the system, the Tax Department guides and stipulates some points as follows:

I. FOR THE INDUSTRIAL AND COMMERCIAL TAX BRANCHES

Actively discuss with the Department of Transport to implement well the contents prescribed in Point 2 of the Joint Circular.

Have the responsibility to issue promptly all types of tax receipts and stamps to the Departments of Transport assigned the task of collecting traffic fees:

a) Receipts for payment:

Traffic fee receipt

Payment voucher to the state budget (in cash and by transfer)

b) Other stamps:

Certificate of traffic fee payment

Types of ledgers, accounting reports, receipts, and stamps include:

Ledger for receipt and settlement of stamps (S8/CTN)

Ledger on stamp status (S9/CTN)

Ledger for receipt and settlement of stamps sold for money (S8B/CTN)

Monthly stamp report (B6)

Annual stamp statistics (model book I)

Conduct an inventory of receipts and stamps every six months and other related documents concerning the management, accounting, statistics, and reporting of traffic fee collection.

Require the Department of Transport to organize training in accounting procedures in accordance with the management system of industrial and commercial tax receipts and stamps and relevant circulars such as Circular No. 31 TC/CTN dated May 16, 1987 of the Ministry of Finance and Circular No. 490 TC/CTN dated December 30, 1987 of the Industrial and Commercial Tax Department on traffic fee collection receipts for roads and rivers.

Quarterly and annually, based on the needs of the Department of Transport for receipts, payment vouchers, and certificates of traffic fee payment, the Branch prepares forecasts and sends them to the Tax Department (A + B) to have a basis for issuance. For certificates of traffic fee payment, the Branch organizes numbering before issuing to the Department of Transport according to the forecast plan and the previous settlement ledger.

Implement the issuance, settlement, inventory, and reporting (monthly, quarterly, annually) of various types of receipts and stamps with the Department of Transport in accordance with the prescribed regulations.

Organize regular and spot checks on the management and use of traffic fee collection receipts by the Transport industry at the local level as stipulated in Part 1, Section 2 of the Joint Circular - including compliance with traffic fee collection policies and procedures.

In case of loss during the management and use of various types of receipts, payment vouchers, etc., require the Transport industry to handle it in accordance with Circular No. 31 TC/CTN dated May 16, 1987 of the Ministry of Finance "Regarding the handling of lost industrial and commercial tax receipts."

The Branch settles fully and accurately and reports to the Department the number of receipts, payment vouchers, and certificates of traffic fee payment that the tax sector used previously for traffic fee collection (including printing fees) up to the end of 1989, and the remaining physical items are recovered and managed separately in the Branch's warehouse awaiting further instructions.

Note:

While waiting for the printing and issuance of specialized receipts for traffic fee collection, temporarily provide the Department of Transport with type S5-TP receipts for collecting traffic fees but must affix the phrase "Head of Transport Department" over the printed phrase "Recipient" in the lower right corner of each receipt (the Branch organizes the affixing of this phrase before issuance).

II. FOR THE DEPARTMENTS OF TRANSPORT

Each month, quarter, and year, must prepare forecasts closely matching the needs for various types of receipts and stamps and send them to the Industrial and Commercial Tax Branch directly responsible for receiving and settling accounts with the Branch regarding the use of traffic fee collection receipts in their locality.

Organize training within the Transport industry on the management and use of receipts and stamps provided by the tax department, such as issuance principles, usage purposes, reporting and inventory systems, content of receipts and payment vouchers, record-keeping in ledgers and accounting books, and responsibility systems under the industrial and commercial tax accounting regulations. The Department of Transport collaborates with the local industrial and commercial tax department to disseminate and guide these matters.

Manage and preserve well the various types of receipts and stamps received, if there is any loss or damage, immediately notify the industrial and commercial tax department and the Transport industry to simultaneously take measures to handle it in accordance with Circular No. 31-TC/CTN dated May 16, 1987 of the Ministry of Finance "Regarding the handling of lost industrial and commercial tax receipts."

Closely cooperate with the tax department and create conditions for its regular and spot inspections on the management and use of receipts and the enforcement of traffic fee collection policies and procedures within the Transport industry at the local level.

The above are some points the Industrial and Commercial Tax Department guides for implementation. During the implementation process, if there are any difficulties, the Branch should promptly report to the Ministry of Finance (Industrial and Commercial Tax Department) for research, resolution, and supplementation./.