Circular No. 9267/TC-TCT of 2003 by the Ministry of Finance guiding the use of stamps for collecting certification fees and receipts for fee and tax collection in certification work, aiming to strictly manage revenue from certification fees for the state budget.
适用范围
Provincial Tax Departments; Notary Public Offices; People's Committees of districts and communes.
要点
- Notary Public Offices shall use receipts for fee and tax collection in accordance with the guidance provided in Circular No. 93/2001/BTC-BTP.
- People's Committees of districts and communes may use either receipts for tax collection or stamps for certification fees, but must register with the Tax Authority.
🌐 本文件的社会影响
- Positive impact: Helps strictly manage revenue from certification fees, increasing the effectiveness of tax stamp usage.
- Negative impact: Increases the burden of registration work with the Tax Authority for People's Committees of districts and communes.
❓ 常见问题
What should Notary Public Offices do when collecting certification fees?
Notary Public Offices must use receipts for fee and tax collection in accordance with the guidance provided in Circular No. 93/2001/BTC-BTP.
Can People's Committees of districts and communes use stamps for certification fees when collecting certification fees?
Yes, but they must register with the Tax Authority and according to local conditions.
How does this affect the management of collected certification fees?
It helps strictly manage revenue from certification fees for the state budget, but increases the burden of registration work with the Tax Authority.
What should Provincial Tax Departments do?
Guide units to comply with current regulations on the management and use of tax stamps.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 9267/TC-TCT DATE SEPTEMBER 8, 2003
ON THE USE OF STAMPS FOR CHARGES AND FEES VERIFICATION
Dear: Provincial Tax Departments
Recently, some local tax bureaus have reported difficulties in using stamps for charges and fees when performing verification work. The Ministry of Finance provides the following comments:
According to Article 1 and Article 2 of the Management and Usage Regulations of Tax Stamps issued together with Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Minister of Finance, receipts for charges and fees, various types of invoices, stamps... are all tax stamps printed according to the provisions of Tax Laws, Tax Ordinances, and regulatory documents used to manage tax collection, charge collection, and fee collection for the State Budget.
To facilitate the use of tax stamps and strictly manage the funds collected from verification fees, the Ministry of Finance guides the use of verification fee collection vouchers as follows:
- When collecting notarization fees, Notary Offices must use charge and fee receipts in accordance with point 1d, Section II, Part A of Circular No. 93/2001/BTC-BTP dated November 21, 2001 jointly issued by the Ministry of Finance and the Ministry of Justice guiding the system of collection, payment, and management of notarization and verification fees.
- For verification fees, depending on the conditions of the People's Committees of districts and communes, either charge receipts or stamp fees may be used appropriately. When using charge receipts or stamp fees, the collecting agency must register with the Tax Authority.
We request the Provincial Tax Bureaus to guide units to comply with current regulations on the management and use of tax stamps.
关系图
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