How to destroy unused fee lịch trực tiếp bóng đá hôm nay charge collection receipts in Vietnam as of 2025?

When are cases where receipts shall be destructed in Vietnam?

According to the provisions in Clause 1, Article 39 ofDecree 123/2020/ND-CP, receipts are allowed to be destroyed in the following cases:

- Pre-printed receipts that have errors, duplicates, or excess must be destroyed before liquidating the printing contract of fee lịch trực tiếp bóng đá hôm nay charge collection receipts.

- Established receipts of accounting units are destroyed in accordance with accounting law.

- Fee lịch trực tiếp bóng đá hôm nay charge collecting organizations with receipts no longer in use must destroy those receipts.

- Receipts not yet issued but serving as evidence for legal cases are not destroyed but handled in accordance with the law.

How to destroy unused fee lịch trực tiếp bóng đá hôm nay charge collection receipts in Vietnam as of 2025?

Based on Clause 3, Article 39 ofDecree 123/2020/ND-CP, the order lịch trực tiếp bóng đá hôm nay procedures for destroying receipts are as follows:

- The time limit to destroy receipts is within 30 days from the notification date to the direct tax management agency.

If the tax agency notifies that the receipts are expired, the fee lịch trực tiếp bóng đá hôm nay charge collecting organization must destroy the receipts lịch trực tiếp bóng đá hôm nay send the following to the tax agency: name of the fee lịch trực tiếp bóng đá hôm nay charge collecting agency, tax code (if any); address; method of destruction; time lịch trực tiếp bóng đá hôm nay date of destruction; name of receipt type; receipt form number; receipt symbol; from number; to number; quantity. The time limit for destruction is within 10 days from the notification of expiration.

- The fee lịch trực tiếp bóng đá hôm nay charge collecting organization must prepare a Receipt Inventory List for destruction. The inventory must detail the name, receipt form number, receipt symbol, lịch trực tiếp bóng đá hôm nay quantity of receipts to be destroyed (from number... to number... or detail each receipt number if the receipt numbers are not continuous).

- A Destruction Committee must be established by the fee lịch trực tiếp bóng đá hôm nay charge collecting organization. This committee must include representatives from leadership lịch trực tiếp bóng đá hôm nay the accounting department of the organization collecting revenues within the state budget.

- Members of the Destruction Committee must sign the receipt destruction record lịch trực tiếp bóng đá hôm nay bear responsibility before the law in case of error.

- The destruction dossier includes:

+ Decision to establish the Destruction Committee;

+ Receipt Inventory List for destruction;

+ Receipt destruction record;

+ Notice of destruction result.

The destruction dossier is kept at the fee lịch trực tiếp bóng đá hôm nay charge collecting organization. Specifically, the Notice of Receipt Destruction Result according to Form No. 02/HUY-BLG Appendix 1A issued together withDecree 123/2020/ND-CPmust be created in 2 copies, one for filing lịch trực tiếp bóng đá hôm nay one sent to the direct tax management agency no later than 5 days from the destruction date. The notice must include: type, symbol, quantity of receipts destroyed from number to number, reason for destruction, date lịch trực tiếp bóng đá hôm nay time of destruction, method of destruction.

- The tax agency destroys receipts ordered by the Tax Department that have been issued but not sold lịch trực tiếp bóng đá hôm nay are no longer in use. The General Department of Taxation is responsible for guiding the destruction process of receipts ordered by the Tax Department.

How to destroy unused fee lịch trực tiếp bóng đá hôm nay charge collection receipts in Vietnamas of 2025? (Image from the Internet)

Vietnam: How to handle cases where receipts for fees lịch trực tiếp bóng đá hôm nay charges are destroyed due to fire or damage?

According to Article 40 ofDecree 123/2020/ND-CP, handling of fee lịch trực tiếp bóng đá hôm nay charge collection receipts destroyed due to fire or damage is as follows:

- Organizations collecting fees lịch trực tiếp bóng đá hôm nay charges that identify loss, fire, or damaged receipts must report the incident lịch trực tiếp bóng đá hôm nay notify the direct tax management agency with the following contents: name of the organization or individual responsible for the loss, fire, or damage; tax code, address; basis of lost, fire, or damaged receipts; type of receipt; receipt form number; receipt symbol; from number; to number; quantity; no later than 5 working days from the day of the incident.

If the last day (5th day) coincides with a legal holiday, the deadline is extended to the next working day.

The report on loss, fire, or damaged receipts must be in accordance with Form No. BC21/BLG Appendix 1A issued together withDecree 123/2020/ND-CP.

- In cases where taxpayers or fee lịch trực tiếp bóng đá hôm nay charge payers lose, fire, or damage receipts lịch trực tiếp bóng đá hôm nay documents, they may use a copy stored at the tax, fee, or charge collecting organization, with confirmation lịch trực tiếp bóng đá hôm nay stamp (if any) from the fee lịch trực tiếp bóng đá hôm nay charge collecting organization, along with a record of the incident to serve as financial lịch trực tiếp bóng đá hôm nay accounting documents. Both the fee lịch trực tiếp bóng đá hôm nay charge collecting organization lịch trực tiếp bóng đá hôm nay the payer are responsible for the accuracy of the loss, fire, or damaged receipts.