Instructions for destroying unused fee and charge receipts

Phu Yen Tax Department has just sent a document to organizations using fee and charge receipts in the province with instructions on destroying fee and charge receipts that are no longer in use.

 

Accordingly, based on the regulations on the use and management of invoices and documents stipulated in Decree 123/2020/ND-CP dated October 19, 2020 of the Government, in case fee and charge collection organizations have outstanding fee and charge collection receipts that are no longer in use (including paper receipts printed, self-printed, purchased from tax authorities or electronic receipts according to Circular 32/2011/TT-BTC of the Ministry of Finance ) due to merger, separation, termination of operations, dissolution, etc., they must destroy the receipts according to regulations. The records of destruction of fee and charge collection receipts are kept at the fee and charge collection organization.

 

In particular, the notification of the results of the destruction of receipts by organizations shall be made in 2 copies, one copy shall be kept and one copy shall be sent to the direct tax authority no later than 5 days from the date of destruction; at the same time, declare the "quantity" and "number" of the destroyed receipts (from number to number) in the "destruction" column on the quarterly report on the use of fee and charge receipts and send it to the tax authority together with the notification of the results of the destruction of the receipts.

 

Fee and charge collection organizations with destroyed receipts shall make a notice of the results of the destruction of receipts and report the situation of using the above quarterly fee and charge receipts on the declaration support application and export the XML file to send to the tax authority electronically.

 

VIET AN

Source: https://baophuyen.vn/82/326254/huong-dan-tieu-huy-bien-lai-thu-phi-le-phi-khong-tiep-tuc-su-dung.html