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

Tax authorities at all levels currently have a backlog of expired printed papers in their warehouses due to policy changes over the years. Therefore, the General Department of Taxation announces that the following types of printed papers are no longer valid, based on given legislative documents:

1. Tax receipt form No. CTT50.

CTT50 tax receipts printed before 2015 as prescribed in Decision No. 1042/1998/QD-BTC dated August 15, 1998 of the Ministry of Finance, and CTT50 tax receipts printed in 2015 as prescribed in Circular No. 92/2015/TT-BTC dated June 15, 2015

+ Pursuant to Clause 6 Article 24 of Circular No. 92/2015/TT-BTC: “Article 24. Changes and replacement of tax forms and templates

...6. Form No. CTT-50 enclosed with Decision No. 1042/1998/QĐ-BTC dated August 15, 1998 of the Ministry of Finance is replaced with form No. CTT-50 enclosed with this Circular. This form will be provided for businesspeople paying flat tax.”

+ Pursuant to Point o, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC on annulment of Article 24 of Circular No. 92/2015/TT-BTC

Therefore, tax receipt No. CTT50 is invalid as being annulled by Point o, Clause 4, Article 87 of Circular No. 80/2021/TT-BTC

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2. Receipt form No. CTT41.

Section d, Clause 1, Article 6, Circular No. 328/2016/TT-BTC dated 26/12/2016 of the Ministry of Finance on guidelines for collection and management of state budget revenues through the state treasury stipulates:

Pursuant to Section d, Clause 1, Article 6 of Circular 328/2016/TT-BTC, Clause 4 Article 14 of Circular No. 328/2016/TT-BTC, Clause 1 Article 7 of Circular No. 303/2016/TT-BTC.

Subject to above provision, the receipts No. CTT41 still exist in the tax office warehouse are now invalid, and shall be replaced according to Circular No. 303/2016/TT-BTC from January 1, 2017.

3. PIT receipt form CTT55, CTT55B.

In Article 1, Decision No. 102/2008/QD-BTC on PIT receipts form CTT55 and CTT56.

Clause 5, Article 12, Circular No. 78/2021/TT-BTC stipulates:

“5. Personal income tax (PIT) deduction documents shall continue to be used in accordance with Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance (and its amending documents) and Decision No. 102/2008/QD-BTC dated November 12, 2008 of the Minister of Finance until the end of June 30, 2022. Organizations deducting PIT that meet IT infrastructure requirements may use electronic PIT deduction documents as prescribed in Decree No. 123/2020/ND-CP dated July 01, 2022 and follow procedures as prescribed in the Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance.”

Subject to above provisions, PIT receipt forms CTT55 and CTT55B in stock of tax authorities are now invalid.

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Land levy receipt form CTT14 was printed according to Decision No. 30/2001/QD-BTC dated 13/04/2001

Pursuant to Clause 3 Article 11 of Circular No. 78/2021/TT-BTC:

"3. From July 1, 2022, the following Circulars and Decisions of the Ministry of Finance expire:

a) Decision No. 30/2001/QD-BTC dated 13/4/2001 of the Ministry of Finance on the promulgation of the regime of printing, issuing, managing, and using tax printed papers"

Subject to above provisions, the land levy receipt form CTT14 expires due to the expiration of Decision No. 30/2001/QD-BTC according to Clause 3 Article 11 of Circular No. 78/2021/TT-BTC.

Based on the above-mentioned provisions, request the Directors of Departments of Taxation to review invalid printed papers to report to the General Department of Taxation for invalidation according to regulations.

The General Department of Taxation requests the Departments of Taxation of provinces and cities to implement this document seriously./.

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




Bui Xuan Thanh

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