Decision No. 85/2005/QD-BTC stipulates the printing, issuance, and use of receipts for fee and tax payments nationwide. This decision applies to state agencies, public institutions, and organizations responsible for collecting fees and taxes, as well as individuals and organizations paying such fees and taxes.
Đối tượng áp dụng
State agencies, public institutions, and organizations responsible for collecting fees and taxes; organizations and individuals using receipts to collect fee and tax payments; and organizations and individuals paying fees and taxes.
Các điểm cốt lõi
- Fee and tax collection agencies are authorized to print and issue 'Receipts for Fee and Tax Payments' according to the prescribed model, to be used for collecting fees and taxes with amounts equal to a percentage rate or over 500,000 VND.
- Fee and tax collection agencies are authorized to print 'Receipts for Fee and Tax Payments with Denominations' from 1,000 VND to 500,000 VND according to the prescribed model, to be used for collecting fees and taxes with corresponding amounts.
- Organizations and individuals paying fees and taxes from 1,000 VND to 500,000 VND shall be issued 'Receipts for Fee and Tax Payments with Denominations' as prescribed.
- 'Payment Slip for State Budget' is used to pay fees and taxes into the state budget at the State Treasury.
- All types of receipts for fee and tax payments not specified in this Decision shall be abolished; previously printed Receipts and Tickets for Fee and Tax Payments according to the old model may continue to be used until their existing stock is exhausted by December 31, 2006.
🌐 Tác động xã hội từ văn bản này
- Positive impact: Reducing the use of self-printed receipts that lack legal validity, thereby enhancing the management of fee and tax collections.
- Negative impact: The cost of printing and issuing new types of receipts may increase for agencies and organizations required to implement them.
❓ Câu hỏi thường gặp
Which agency is permitted to print 'Receipts for Fee and Tax Payments'?
Only the Provincial Tax Departments under central cities are assigned the task of printing 'Receipts for Fee and Tax Payments'.
In which situation is 'Receipts for Fee and Tax Payments with Denominations' used?
'Receipts for Fee and Tax Payments with Denominations' are used to collect fees and taxes with corresponding amounts from 1,000 VND to 500,000 VND.
When is 'Payment Slip for State Budget' used?
'Payment Slip for State Budget' is used to pay fees and taxes into the state budget at the State Treasury or when the State Treasury collects fees and taxes according to the law.
When are old types of receipts abolished?
All types of receipts for fee and tax payments not specified in this Decision shall be abolished as of January 1, 2007.
How must 'Receipts for Fee and Tax Payments with Denominations' be managed?
'Receipts for Fee and Tax Payments with Denominations' must be stamped by the fee and tax collection agency on the upper right corner of the second copy (the part given to the payer), while the person collecting the fees and taxes must sign and write their full name on the second copy.
Toàn văn
Pursuant to …;
Regarding the printing, issuance, and use of various types of receipts for collecting fees and charges
THE MINISTER OF FINANCE
Pursuant to Ordinance on Fees and Charges No. 38/2001/PL-UBTVQH10 dated August 28, 2001 and Decree No. 57/2002/NĐ-CP dated June 3, 2002 of the Government detailing the implementation of the Ordinance on Fees and Charges;
BASED ON Decree No. 77/2003/NĐ-CP dated July 1, 2003 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
Considering the proposal of the Director General of the State Tax总局副局长的提议，财政部部长发布关于修改和补充2013年12月31日财政部第215/2013/TT-BTC号通知有关强制执行行政决定的若干条款的通知如下：
DECISION:
Article 1. The printing, issuance, and use of various types of receipts for collecting fees and charges throughout the country shall be as follows:
1. Receipts for collecting fees and charges (without denomination) according to the model issued together with this Decision (number 01-05/BLP).
Receipts for collecting fees and charges have dimensions of 19 x 11 cm, bound into books, each book containing 50 numbers, each number consisting of three copies, including:
- Copy 1: Control sheet (accounting document for collecting fees and charges);
- Copy 2: Given to the payer;
- Copy 3: Kept at the receipt stub.
2. Receipts for collecting fees and charges with pre-printed fixed payment amounts, including:
a) Road fee tickets (or road transport tickets), ferry tickets, boat tickets implemented in accordance with Circular No. 90/2004/TT-BTC dated September 7, 2004 of the Ministry of Finance guiding the collection, submission, management, and use of road usage fees and other related laws.
b) "Receipts for collecting fees and charges with denomination" from one thousand (1,000) dong to five hundred thousand (500,000) dong according to the model (number 02-05/BGP) issued together with this Decision.
"Receipts for collecting fees and charges with denomination" have dimensions of 19 cm x 7 cm, bound into books, each book containing 50 numbers, each number printed into two copies, including:
- Copy 1: Kept at the stub (the fee and charge collection unit keeps it);
- Copy 2: Given to the payer.
3. "Payment vouchers for state budget" (cash payment vouchers, transfer payment vouchers), printed and circulated in accordance with Circular No. 80/2003/TT-BTC dated August 13, 2003 of the Ministry of Finance guiding the centralized management of state budget revenues through the State Treasury.
4. The Director of the Tax Departments of provinces and centrally-administered cities shall organize the printing and issuance of receipts for collecting fees and charges to sell to agencies authorized to collect various types of fees and charges in accordance with the provisions of the law and shall be responsible for managing and using them in accordance with the stamp tax management regulations of the Ministry of Finance; except for receipts for collecting fees and charges printed by the General Department of Taxation or accepted for agencies collecting fees and charges to print their own receipts.
Article 2. The subjects using the types of receipts for collecting fees and charges stipulated in Article 1 of this Decision are as follows:
1. "Receipts for collecting fees and charges" used by state agencies, public service units, and other organizations with the responsibility to collect various types of fees and charges as prescribed by law (collectively referred to as fee and charge collection agencies) to collect money for the following types of fees and charges:
a) Types of fees and charges prescribed by law with collection rates expressed as percentages (%);
b) Types of fees and charges prescribed by law with collection amounts specified as sums over five hundred thousand (500,000) dong;
c) Special types of fees and charges in international transactions and types of fees and charges using receipts for collecting money that are self-printed by the collection agency after being approved by the Ministry of Finance (General Department of Taxation). Procedures for registering self-printing of receipts for collecting fees and charges are stipulated in the annex attached to this Decision.
2. Road fee tickets (or transport tickets), ferry tickets, boat tickets used by organizations and individuals to collect road usage fees or ferry fees, boat fees as prescribed by relevant laws.
3. "Receipts for collecting fees and charges with denomination" used by authorized agencies to collect fees and charges to collect money for types of fees and charges prescribed by law with collection amounts corresponding to denominations from one thousand (1,000) dong to five hundred thousand (500,000) dong.
4. "Payment vouchers for state budget" (cash payment vouchers or transfer payment vouchers) are used in the following cases:
a) Organizations and individuals subject to fees and charges use "Payment vouchers for state budget" to pay fees and charges into the state budget at the State Treasury;
b) The State Treasury uses "Payment vouchers for state budget" to collect fees and charges into the state budget in accordance with the law.
Article 3. The types of receipts for collecting fees and charges stipulated in Article 1 of this Decision shall be managed and used in accordance with Decision No. 30/2001/QĐ-BTC dated April 13, 2001 of the Minister of Finance regarding the issuance of regulations on printing, issuance, management, and use of tax stamps. For "Receipts for collecting fees and charges with denomination," additional management and use requirements are as follows:
1. Fee and charge collection agencies must affix the agency's seal in the upper right corner of copy 2 of the "Receipts for collecting fees and charges with denomination" before issuing them for use; the person collecting fees and charges must sign and write their full name on copy 2 of the "Receipts for collecting fees and charges with denomination" when collecting money.
2. Organizations and individuals paying fees and charges from one thousand (1,000) dong to five hundred thousand (500,000) dong are issued "Receipts for collecting fees and charges with denomination" in accordance with this Decision.
a) "Receipts for collecting fees and charges with denomination" issued by the Provincial Tax Departments, stamped by the fee and charge collection agency, and fully filled out in accordance with the provisions of this Decision are legitimate documents for payment, accounting, and financial settlement;
b) "Receipts for collecting fees and charges with denomination" not issued by the Provincial Tax Departments, without the seal of the fee and charge collection agency, and without the signature (full name) of the person collecting fees and charges are not valid for payment and cannot be accounted for or settled financially.
Article 4. This Decision shall take effect fifteen days from the date of publication in the Official Gazette; all types of receipts for fees and charges not specified in this Decision shall be abolished; for Receipts and Fee Tickets that have been printed according to previous models, they may continue to be used until their existing stock is exhausted by December 31, 2006; from January 1, 2007 onwards, the issuance, distribution, and use of receipts for fees and charges must be uniformly carried out in accordance with this Decision.
Article 5. The Director of the Ministry of Finance's Office, the General Director of the State Treasury, the Director of the Tax Service of each province and centrally governed city, organizations and individuals managing and using receipts for fees and charges are responsible for implementing this Decision./.
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