LIST OF PERIODIC REPORTS IN THE TAX FIELD
On 15 July 2022, the Ministry of Finance issued the Decision No. 1421/QD-BTC announcing the list of periodic reports in the tax field under the management of the Ministry of Finance.
Accordingly, the Ministry of Finance announces together with this Decision:
* One (01) new reporting regime, specifically:
- Reporting on use of fee receipts, charge receipts (Apply to E-receipts): according to Decree No. 123/2020/ND-CP (Decree 123) dated 19 October 2020 of the Government.
* Four (04) replacement reporting regime, including:
- Reporting on use of invoices: according to Decree 123, replace for Reporting on use of invoices.
- Reporting on use of fee receipts, charge receipts (Apply to paper receipts): according to Decree 123, replace for Reporting on use of fee receipts, charge receipts.
- Summary table of electronic stamps data sent to tax authorities: according to Decree No. 23/2021/TT-BTC dated 30 March 2021 of the Ministry of Finance, replace for Report on the use of domestic alcohol stamps.
- Summary table of electronic invoices data sent to tax authorities: according to Decree 123, replace for Report on electronic invoices transmission.
* Three (03) abolished reporting regimes, including:
- Report on printing/provision of invoice printing software: according to Decree 123.
-Report on printing/provision of receipt printing software/provision of electronic receipt solutions: according to Decree 123 and Circular No. 78/2021/TT-BTC (Circular 78) dated 17 September 2021 of the Ministry of Finance.
- List of receipts payment (Form CTT 25/AC): according to Decree 123 and Circular 78.