To: Departments of Taxation of provinces and central-affiliated cities

In Article 17.4 (4.3) of Circular No. 153/2011/TT-BTC dated November 11, 2011, the Ministry of Finance provides for guidance on non-agricultural land use tax as follow:

“4. Tax collection and payment:

4.3. After receiving tax money from taxpayers, tax agencies or authorized tax-collectors shall issue them with a receipt, made according to the form issued together with this Circular, or a paper on remittance of money into the state budget according to the form provided by the Ministry of Finance.

Article 9.1, Article 12.4 of Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance on guidelines for the Law on Tax Administration dated June 13, 2019 and Decree No. 123/2020/ND-CP dated October 19, 2020 stipulates as follows:

Article 9. Use of receipts and records

1. Provincial tax departments shall print, create and issue tax receipts according to Form CTT50 in Appendix I.C enclosed herewith in the form of externally- or internally-printed or electronic receipts for use when they collect taxes, fees, and charges from household and individual business in the areas that are eligible for use of receipts, and collect debts from household businesses which pay fixed taxes, and collect agricultural and non-agricultural land levies from households and individuals.

“Article 12. Transition

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Article 87.4 (o) of Circular No. 80/2021/TT-BTC dated September 19, 2021 of the Ministry of Finance on elaboration of some Articles of the Law on Tax Administration and the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of some Articles of the Law on Tax Administration stipulates:

“4. This Circular annuls the following contents:

o) Clause 1, Clause 2, Points a.1, a.2, a.3, a.4, b, c, d, dd Clause 3, Clause 4, Points b, c, d, dd Clause 6 Article 21; Article 22; Article 23; Article 24; Appendix 02 and set forms enclosed with Circular No. 92/2015/TT-BTC dated 15/6/2015 of the Ministry of Finance providing guidance on VAT and personal income tax payable by resident individuals doing business; providing guidance on implementation of regulations on personal income tax in the Law No. 71/2014/QH13 on Amendments to tax Laws and the Government’s Decree No. 12/2015/ND-CP dated 12/02/2015 elaborating the Law on Amendments to laws and decrees on taxes.

Based on the foregoing provisions, the General Department of Taxation still issues receipts of non-agricultural land use tax (CTT09B) to Provincial Departments of Taxation to collect the non-agricultural land use tax. However, the invoice/receipt warehouses of the General Department of Taxation and the Representative Office of the General Department of Taxation in Ho Chi Minh City currently do not have any non-agricultural land use tax receipts (CTT09B) to issue to Provincial Departments of Taxation. Therefore, the General Department of Taxation provides guidance as follows:

1. Using up the remaining receipts:

If there are any receipts of non-agricultural land use tax (CTT09B) in the invoice/receipt warehouse of Provincial Departments of Taxation (or Sub-departments of Taxation), they will use them all up. After the receipts of non-agricultural land use tax (CTT09B) are used all up, the Provincial Department of Taxation shall print, create and issue tax receipts according to Form CTT50 in Appendix I.C of Circular 78/2021/TT-BTC in the form of externally- or internally-printed or electronic receipts for use when they collect taxes, fees, and charges from household and individual businesses.

2. Transferring receipts: Any Provincial Department of Taxation that has unissued CTT09B receipts that are expected to be usable until June 30, 2024 will transfer certain number of receipts to another Provincial Department of Taxation, as the General Department of Taxation has requested;

(The list of Provincial Department of Taxation transferring receipts is enclosed)

3. Receiving transfer of receipts: A Provincial Department of Taxation may seek to receive CTT09B receipts if their warehouse has run out of or does not have enough receipts to meet their needs until the end of 2023, and they have not been able to print receipts (either internally or externally) or create CTT50 e-receipts as prescribed in Circular No. 78/2021/TT-BTC dated September 17, 2021.

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4. Funding for printing CTT50 receipts: The Provincial Department of Taxation shall, based on their actual needs of CTT50 receipts, send a request to the General Department of Taxation for consideration according to regulations.

5. Expired CTT50 tax receipts that were printed by orders of the General Department of Taxation according to Circular No. 92/2015/TT-BTC dated June 15, 2021 of the Ministry of Finance and are still in the warehouses of tax authorities should be invalidated by the Provincial Departments of Taxation according to Invoice/Receipt Management Process issued together with Decision No. 2262/QD-TCT dated 30/12/2020 of the General Department of Taxation.

The General Department of Taxation hereby provides guidance for the Provincial Departments of Taxation for implementation./.

ON BEHALF OF. GENERAL DIRECTOR
PP. DIRECTOR OF DEPARTMENT OF FINANCE AND ADMINISTRATION
DEPUTY DIRECTOR




Bui Xuan Thanh

GENERAL DEPARTMENT OF TAXATION
DEPARTMENT OF FINANCE AND ADMINISTRATION

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LIST OF PROVINCIAL DEPARTMENTS OF TAXATION SENDING CTT09B RECEIPTS TO GENERAL DEPARTMENT FOR TRANSFER TO OTHER PROVINCIAL DEPARTMENTS OF TAXATIONS

(Enclosed with Official Dispatch No. 3699/TCT-TVQT dated August 21, 2023)

No.

Provincial Department of Taxation

Quantity

1

Department of Taxation of Quang Ngai

1.000

2

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1.000

3

Department of Taxation of Dien Bien

100

4

Department of Taxation of Ha Giang

820

5

Department of Taxation of Phu Tho

...

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6

Department of Taxation of Hanoi

4.000

7

Department of Taxation of Bac Kan

647

8

Department of Taxation of Bac Giang

2.000

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Department of Taxation of Cao Bang

250

10

Department of Taxation of Ha Tinh

1.000

11

Department of Taxation of Lang Son

935

12

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360

13

Department of Taxation of Dak Nong

500

14

Department of Taxation of Dong Nai

500

15

Department of Taxation of Vinh Long

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16

Department of Taxation of Bac Lieu

1.100

17

Total

15.473

Notes: The amount transferred to the General Department of Taxation may change according to the actual situation