- 1Decree No. 22-CP of April 17,1996, on sanctions against administra- tive violations in tax payment
- 2Decree No. 49/1999/ND-CP of July 8, 1999, on sanctions against administrative violations in the domain of accountancy
- 3Law No. 57/1997/L-CTN of May 10, 1997 on enterprise income tax
- 4Law No. 57/1997/L-CTN of May 10, 1997, on Value added tax.
- 1Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
- 2Decree no. 178-CP of October 28, 1994 on the tasks, powers and organization of the ministry of finance promulgated by the government
- 3Decree No. 04/1999/ND-CP of January 30, 1999, on charges and fees belonging to the state budget
| THE MINISTRY OF FINANCE | SOCIALIST REPUBLIC OF VIET NAM |
| No: 30/2001/QD-BTC | Hanoi, April 13, 2001 |
PROMULGATING THE REGIME OF PRINTING, DISTRIBUTION, MANAGEMENT AND USE OF TAX PRINTS
THE MINISTER OF FINANCE
Pursuant to the Governments Decree No. 15/CP of March 2, 1993 defining the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies;
Pursuant to the Governments Decree No. 178/CP of October 28, 1994 defining the functions, tasks and organizational apparatus of the Ministry of Finance;
Pursuant to tax laws and the Ordinance on accounting and statistics;
Pursuant to the Governments Decree No. 04/1999/ND-CP of January 30, 1999 on charges and fees belonging to the State budget;
At the proposal of the General Director of Tax,
DECIDES:
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FOR THE FINANCE MINISTER
VICE MINISTER
Pham Van Trong
TAX PRINT MANAGEMENT AND USE REGIME
(Issued together with Decision No. 30/2001/QD-BTC of April 13, 2001 of the Finance Minister)
- Collection vouchers: including receipts of collection of taxes, charges, fees; receipts of money collection; fines collection receipts; cash payment papers; via-bank account payment papers, delivery- cum- internal transport bills, bills on goods delivery for agency sale...
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- Various kinds of tax accounting and statistical book, report, tax declaration form.
PROVISIONS ON PRINTING, DISTRIBUTION, MANAGEMENT AND USE
Annually on October 15 at the latest, the provincial/municipal Tax Departments must send to the General Department of Tax the subsequent years plans on tax print use, including branches authorized by the Finance Ministry to collect taxes, charges and fees.
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Tax prints of all kinds shall be printed only at printeries with full legal person status; for printing of tax prints, there must be contracts for printing according to set forms, approved by competent authorities. Upon the completion of printing, the printed copies, zincographs, surplus prints, experimental prints must be destroyed before the contract liquidation.
Article 9.- All kinds of tax prints put to use must have written notices on their issuance.
Cadres receiving tax prints must have introductory papers of their agencies; when receiving them, they must check and count copy by copy, number by number, volume by volume, must not check and count by bundle; cadres directly using tax, charge and fee receipts, stamps, tickets, when receiving tax prints, must have books for tax prints reception and settlement.
They must be used strictly according to their respective functions and must be fully and clearly inscribed with pre-printed contents, the full names and signatures of the money collectors; must not be erased, smudged, left creased and ragged; wrongly inscribed receipt sheets must be crossed, must not be torn apart but be kept in the volume for settlement with the tax offices.
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When writing collection receipts, they must be inscribed in front of the money payers; carbon papers must be put under the first copy and the second copy (if there are three copies) so that the single inscription shall be printed onto copies with the same contents.
The settlement of tax prints sold for money shall be made once a month at provincial/municipal Tax Departments and once a quarter at the General Department of Tax.
For prints with the expiry of their archival time, the tax offices at all levels must report them to their superior tax offices for setting up the liquidation and destruction council.
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Tax prints must be arranged tidily and in good order according to types, symbols; storehouse cards must be made to facilitate the preservation, card granting, inspection and management monitoring.
Tax print accountants are strictly forbidden to concurrently work as tax money accountants, tax print storehouse keepers, direct tax, charge, fee and/or fine collectors.
Article 22.- Tasks of tax print accountants:
+ To open all kinds of tax print accounting book, reflect fully, promptly and accurately the reception, distribution and loss of tax prints of their respective units.
+ To guide the inspection of the observance of the regime of management and use of tax prints by users.
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In addition to the above tasks, the tax print accountants at each level shall also have the following tasks:
1. For the General Department of Tax:
To manage and distribute tax prints to satisfy the demand of tax collection management for the tax system and various branches throughout the country, monitor the use, liquidation and settlement of assorted tax prints sold for money.
To draw up annual plans for printing of tax prints and guide, direct the inspection of tax print accounting at all levels.
To study the supplement and perfection of the tax print accounting regime to suit the practical situation and the tax collection management requirement.
2. For provincial/municipal Tax Departments:
The tax sub-departments shall report to the leadership of the provincial/municipal Tax Departments for further report to the General Department of Tax on the demand for use of tax prints in their respective localities for each quarter and the whole year; the provincial/municipal Tax Departments shall organize the reception, management and distribution of tax prints to sub-departments and tax print- using units in their respective localities; monitor the distribution and management of tax prints at Tax Departments and sub-departments, settle in time the proceeds from the sale of tax prints.
The tax sub-departments shall report in time to the leadership of the provincial/municipal Tax Departments for further report to the General Department of Tax on the use of tax prints, cases of violation, loss of tax prints and results of handling cases of violations in their localities.
3. For Tax Sub-Departments
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To report to the Tax Departments on the use of tax prints, cases of violation and results of handling tax print losses in urban districts, rural districts, provincial capitals...
1. Tax print accounting vouchers
Tax print reception ticket Form CT 23/AC
Tax print supply ticket Form CT 24/AC
Voucher list Form CT 25/AC
Approved papers on tax print loss (record deciding the handling of tax print loss).
2. Tax print accounting books
General book for monitoring tax print loss and handling result: Form ST-21/AC
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Print reception and money payment book: Form ST-10/AC
Sold print monitoring book: Form ST-11/AC.
3. Prints reports
Report on use of prints Form BC8/AC
Sold print settlement report Form BC20/AC
Prints loss notice Form BC23/AC
Prints loss report Form BC21/AC
Report on print damage, handling Form BC24/AC
List of various kinds prints Form BC25/AC
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Article 26.- Tasks of print statistics:
Based on Form BC8/AC of the subordinates, to synthesize data, reflect accurately and in time the prescribed statistical indexes. Based on the statistical data, to analyze and evaluate the distribution, management and use of tax prints by units in service of drawing up annual plans on the use of tax prints and the management of tax prints by tax agencies at all levels. To make and send tax print statistical reports to the superior tax bodies strictly according to the contents of the prescribed form and the prescribed time limit.
- The loss of each copy 2 (the copy handed to the money payer) of the money collection receipt (CTT11), the receipt of VAT and enterprise income tax at the circulation stage (CTT51), which is not yet used, shall be subject to a fine of VND1,000,000.
- The loss of each copy 2 (the copy handed to the money payer) of other unused tax receipts, charge and fee collection receipts shall be subject to a fine of VND 500,000.
- The loss of every other copy of the tax receipts, charge and fee collection receipts (the copy for report and control, the copy kept at the volume) and other kinds of vouchers (papers on remittance of money into budget; written certification of receipt or invoice withdrawal; inspection record; record on temporary seizure of commodities, material evidence; invoice purchase bill, tax print monitoring book, stamps, tickets) shall be subject to a fine of VND 200,000.
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For cadres in charge of units who, due to their irresponsibility, cause loss of tax prints, they shall be administratively handled, depending on the seriousness of their violation. Units where the tax prints are lost shall have their emulation marks subtracted.
- For acts of violation, if they lead to the tax evasion, they shall be handled regarding tax and sanctioned for administrative violations in the field of tax according to the current regulations.
- When deeming that the act of losing receipts, vouchers bears criminal signs, the tax offices shall have to transfer the dossiers thereon to the competent bodies for penal liability examination according to law provisions.
Where the loss of tax prints is caused due to objective reasons such as storms and floods, fires, sudden attacks by mobs or where the damage is insignificant, the reduction or exemption of administrative sanctions may be considered, depending on each specific case.
Where used receipts, vouchers are lost, if the involved people can prove the full amount of money already collected and paid into the State budget, the reduction or exemption of administrative sanctions shall be considered.
The competence to sanction administrative violations committed by organizations and/or individuals in losing receipts of the directors of the Tax Departments of provinces and centrally-run cities, the heads of the tax sub-departments of urban districts, rural districts, provincial capitals, shall comply with the provisions of Articles 19 and 20 of the VAT Law; Articles 24 and 25 of the Enterprise Income Tax Law; Article 7 of the Governments Decree No. 22/CP of April 17, 1996 on sanctioning administrative violations in the field of tax.
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ON TYPES OF TAX PRINTS (APPENDIX TO ARTICLE 2 OF THE REGIME)LIST OF PRINTS
1. License tax receipt Form CTT03
2. Registration fee collection receipt Form CTT06
3. Natural resource tax collection receipt Form CTT08
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5. Bilingual income tax receipt Form CTT10B
6. Money collection receipt Form CTT11
7. Land use levy collection receipt Form CTT14
8. Tax refund paper Form CTT18
9. Paper on payment of anti-tax evasion reward Form CTT19
10. Paper on damages exemption Form CTT20
11. Temporarily seized, confiscated goods reception bill Form CTT21
12. Temporarily seized, confiscated goods delivery bill Form CTT22
13. Data readjustment bill Form CTT27
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15. Inspection record Form CTT29
16. Temporarily seized material evidences receipt Form CTT30
17. Handling decision Form CTT 31
18. Enterprise license card Form CTT32A
19. Non-enterprise license card Form CTT32B
20. Paper on deduction for entrusted collection payment Form CTT36
21. Export/import surcharge receipt Form CTT37
22. Invoice purchase bill Form CTT 39
23. Money collection bill Form CTT41
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25. Invoice, receipt withdrawal certificate Form CTT44
26. Fine collection receipt Form CTT45
27. Receipt of special consumption tax on imports Form CTT 46
28. Tax receipt Form CTT50
29. Receipt of VAT and enterprise income tax (circulation) Form CTT51
30. Receipt of export and import tax and VAT on imports Form CTT52
31. Receipt of port authority charge and goods security Form 03/LPHH
32. Customs fee collection receipt Form 01/LPHQ
33. Bill on reception of sample prints Form CT-23/AC
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35. Voucher list Form CTT-25/AC
36. AV invoice (2 small copies) Form 01GTKT-2LN
37. AV invoice (3 big copies) Form 01GTKT-3LL
38. Sale invoice (2 small copies) Form 02GTTT-2LN
39. Sale invoice (3 big copies) Form 02GTTT-3LL
40. State budget collection order Form 01/TNS
41. Paper on cash payment into State budget Form 02/TNS
42. Paper on via-account payment into State budget Form 03/TNS
43. Paper on foreign currency payment into State budget Form 04/TNS
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45. Bill for delivery of goods for agency sale Form 04/XKDL
46. List of subcontractors Form BKNT
47. Tax declaration form Form 01-DK-TCT
48. Tax declaration form Form 02-DK-TCT
49. Tax declaration form Form 03-DK-TCT
50. Tax declaration form (subcontractor) Form 04-DK-TCT
51. Declaration form for area calculated for agricultural
land tax, rural residential land tax Form 3AB/TNN
52. Computerized tax notice Form CTT40B
53. Computerized printing tax payment notice (big size) Form CTT40C
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55. Agricultural land, house and land use tax payment notice Form CTT42
56. Tax registration certificate Form GCNDKT
57. Imported motorbike origin declaration form Form MTKXM
58. Imported car origin declaration form Form MTKXOTO
59. Tax-free goods quota book (personal) Form SDMCN
60. Tax-free goods quota book (collective) Form SDM TT
61. Imported motorbike origin declaration form Form TKXGM/01
62. Imported car origin declaration form Form TKXOT/02
63. Road, bridge toll exemption cards Form TMP
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65. Imported gas cooking stove stamp Form TBGNK
66. Imported mechanical pump stamp Form TMBNNK
67. Imported electric cooker stamp Form TNCDNK
68. Imported thermos flask stamp Form TPNNK
69. Imported fan stamp Form TQNK2
70. Imported liquor stamp Form TRNK2
71. Imported building materials stamp (stuck to enamelled tiles) Form TVLXD2
72. Imported building materials stamp Form TVLXDNK
73. Imported bicycle stamp Form TXDNK2
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75. Inspected stamp (stuck to enamelled tile) Form TDKT
76. Imported electric refrigeration appliance stamp Form TDLNK
77. Imported electronic items stamp Form TDTNK
78. Home-made cigarette stamp (soft pack)
79. Home-made cigarette stamp (hard pack)
II. ACCOUNTING BOOK, REPORT AND TAX STATISTICAL REPORT
1. Print accounting voucher, report and book of various kinds.
2. Tax accounting report, book of various kinds, made according to tax accounting regime.
3. Tax statistical reports of various kind, made according to tax statistical regime.
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TAX PRINTS LIQUIDATION AND DESTRUCTION
(Appendix to Article 17 of the Regime)
Assorted tax prints with no more use value, with the expired archival duration, damaged(including collection vouchers lost but recovered), when being liquidated for destruction, must comply with the following steps:
1. For tax, charge, fee, money collection receipts with no more use value:
There must be record enclosed with detailed list of assorted receipts, to be sent to superior tax offices for permission for liquidation and destruction. The provincial/municipal Tax Departments shall have to synthesize, recover them on the basis of the detailed lists of Tax Sub-Departments according to each kind of receipt, volume number, symbol, receipt of from No. to No. After getting the written approval of the General Department of Tax, the provincial/municipal Tax Departments shall set up tax prints liquidation and destruction councils in their localities with the participation of representatives of such branches as:
- The provincial/municipal Finance and Pricing Service, local Police Office.
- Provincial/municipal Tax Department (Department director, heads of sections for tax planning, inspection, print management; print accountant, print store keeper).
2. For accounting books, vouchers (including inspection report, file copy of tax or money collection receipts) and reports with expired archival time limit: Tax sub-departments and Departments shall synthesize kinds of vouchers, books to be liquidated and destroyed according to regime, report them to the superior tax bodies for setting up liquidation and destruction council composed of: representative of the finance body of the same level, representative of the tax body (the director, representatives of the inspection section, print management section, print accountant, print store keeper).
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3. The destruction of tax prints mentioned at Points 1 and 2 must be recorded in reports enclosed with detailed lists of to be- liquidated and destroyed tax prints of various kinds. The liquidation and destruction council members must inspect and supervise the destruction and sign the liquidation and destruction reports which must be made with enough copies for sending to superior tax body and agencies with representatives joining the council.
PROVISIONS ON TAX PRINT STOREHOUSE
(Appendix to Article 19 of the Regime)
In order to safely protect assorted tax prints for meeting the regular use demand of the tax branch, the tax print storehouses must have internal regulations, with the following contents:
1. Print storehouses must be built solidly with iron doors, strong locks, on high and airy places, equipped with devices to prevent and fight fires, termites, rats, with adequate shelves for arrangement of prints according to managerial requirements (arranged in code and type order) for convenient preservation, monitoring, distribution, inspection and inventory when necessary.
2. No one but the store keepers are allowed to enter the print storehouses. When being away for a long time, the store keepers shall have to hand over all prints in stock and storehouse cards for their replacements (to be appointed by the unit chiefs); the hand over must be effected with record between the two sides to the witness of the unit chiefs; in cases where storehouse keepers are absent with plausible reasons for one or two days while units urgently need to get prints, the unit chiefs shall nominate two officials in the same section or the same working teams to supply prints instead; after each time of such supply, the storehouse keepers shall have to seal and recheck each case; if errors, deficits are detected, the scene must be kept intact and the cases must be reported to the unit chiefs for handling decisions.
3. Tax print- receiving and -distributing places must be arranged close to the storehouse doors so that the storehouse keepers can watch the stores while receiving or distributing tax prints.
4. When receiving or distributing tax prints of different kinds, the store house keepers must inspect and count them for the right quantity, the right codes and compare them with the reception or distribution vouchers, and sign such vouchers only when the data inscribed thereon are consistent with the actual quantity and types.
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When supplying prints, the storehouse keepers must base themselves on the delivery vouchers written by print accountants and signed by competent persons. If the recipients request changes in the volume to be supplied or no more prints are left in stock, the supply tickets must be returned so that the print accountants write new vouchers and withdraw the old ones. The storehouse keepers are strictly forbidden to supply prints without lawful vouchers and to correct data already inscribed on lawful vouchers handed by the recipients.
5. The storehouse keepers must grasp the print arrangement diagram of each storehouse, and twice daily (at the beginning of the working day in the morning and at the end of working day in the afternoon), the storehouse keepers must take a look at every place where prints are kept to see if:
- Any loss in the storehouse?
- Prints are destroyed by termites, rats or not?
Where any unusual sign or print loss is detected at storehouses, the scenes thereon must be kept intact and such must be promptly reported to the units chiefs for making records and conclusions and handling in time as prescribed.
Where they are destroyed by termites and/or rats or got wet due to objective causes, such must be reported to the units chiefs for handling according to the units regulations.
6. The print storehouse cards must be updated according to provisions of the Regime; only prints already inscribed in the storehouse cards can be supplied; it is strictly forbidden to conduct reception and supply simultaneously. At the end of the month, the number of prints taken in and the number of prints supplied shall be added up and the progressive addition shall be made with the totals carried forward from the previous month; after closing storehouse cards, the store keepers must compare data with those made by the print accountants. If disparities are found in data with deficits or surplus, the causes thereof must be found for handling; where storehouse keepers and print accountants fail to reach agreement on the handling, the storehouse keepers shall report such to the unit chiefs for decision.
7. Twice a year on June 30 and December 31, inventory must be carried out (under decisions of the unit chiefs to set up the inventory boards) and upon the completion of each inventory, the record and report thereon must be made according to current regulations.
8. The print storehouse keepers are the persons who directly preserve the prints in storehouses; hence, they must strictly abide by and remind other people to abide by the provisions of this regulation.
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TAX PRINT VOUCHERS, BOOKS, REPORTS
(Appendix to Article 23 of the Regime)
I. TAX PRINT ACCOUNTING VOUCHERS
1. Print receiving bill (form CT23/AC): Being the original vouchers and also the book entry vouchers. The print receiving bills shall be made on the basis of the delivery bill of printeries, the print delivery bill of the superior tax agencies and the print delivery bill of subordinate tax agencies for print return.
2. Print delivery bill (form CT24/AC): Being the original vouchers and also the book entry vouchers. The print delivery bills shall be made on the basis of written requests of agencies for print supply, the books for print reception, payment of money and prints by tax officials, approved papers on print loss and print use demands of units and officials.
3. Vouchers list (form CTT 25/AC): Basing themselves on the unit chiefs’ regulations or print and tax settlement time table, the collecting officials shall make the lists of payment prints already used with which kind of receipts? volume code from No… to No…., in which…. were crossed out, the tax amounts already collected, paid; examine prints after tearing inspection copy and enclose it to the list of vouchers for use by collecting officials as basis for tax settlement.
4. Approved papers on tax print loss such as: Records made on the loss of receipts, prints.., decision on handling each specific case, based on the above vouchers to enter the accounting books and at the same time to report such to the superior tax agencies.
The above accounting vouchers shall serve as basis for reflecting the situation on reception, supply, arising of tax prints; therefore, when vouchers are compiled, they must be fully and correctly inscribed with the contents therein.
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1. Money and print settlement book ST 10/AC: This book is made in two volumes, one left at the accounting section where prints are provided and one handed to print using official. When taking receipts and settling tax money, the print accountants and print receivers shall have to fill in fully the contents in the book and carefully check every receipt: the quantity already received, the quantity already used, the quantity crossed out, the tax amount already collected, the loss amount so as to determine the remainder from receipt No…. to No…. Then the print accountant and the print recipient shall have to sign for certification on both books. Where an unit organizes the money collecting section, there must be signature of the cashier.
2. Print sale monitoring book ST11/AC: Each sub-department shall open one book for its own monitoring. It is made in two: one kept at the Department, one at the sub-department. Each time when sub-departments receive prints from the departments or settle the money for already sold prints, both sides shall sign the book for certification. For the General Department of Tax and Tax Departments, the above steps must also be followed.
3. Print monitoring book ST12/AC: The General Department of Tax, the provincial/municipal Tax Departments and Tax Sub-Departments shall have to open this book to monitor the reception and supply of all kinds of tax prints.
4. General book for monitoring print loss: ST21/AC: The General Department of Tax, the provincial/municipal Tax Departments and Tax Sub-Departments shall have to open this book for monitoring the loss situation and handling thereof. The basis for book entries shall be print loss notices and loss handling decision.
The above accounting books, when used, must be page-numbered and affixed with page-overlapping stamps of units and certification signatures of the unit chiefs. The accounting books assigned to any officials must be kept by such officials throughout their use duration and those officials shall have to take responsibility for the data inscribed therein. The entry of accounting books must be based on the accounting vouchers; erasion is not permitted; in case of need to correct data, the certification by the unit chief is required.
III. TAX PRINT REPORT
1. Monthly tax print report (form BC8/AC):
Monthly on the 5th of the following month, the tax sub-departments shall have to send reports to the provincial/municipal Tax Departments which shall send reports to the General Department of Tax on the 10th of the following month. The reports must reflect the situation of reception, supply and stocking of every kind of tax prints. The report data must be based on the addition line at the end of the month of book ST12/AC for inscription in corresponding columns in report BC8/AC.
2. Tax print loss report (form BC24/AC):
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The provincial/municipal Tax Departments: Quarterly, biannually and annually, they shall have to base themselves on book ST 21/AC and sum up the situation on the loss of receipts, vouchers, tax prints and results of handling violations, report them to the General Department of Tax (according to form BC 24/AC). The time for submitting reports must not be later than the 15th of the first month of the following quarter, for quarterly reports, January 31 of the following year, for annual reports. Cases of grave violations shall be immediately reported to the General Department of Tax for directing opinions.
The General Department of Tax: To regularly inspect the handling by Tax Departments, correct in time cases of improper handling, urge the settlement of cases left beyond the prescribed time limit.
3. Biannual and annual inventory reports:
Periodically on June 30 and December 31, the entire tax service from the central (The General Department of Tax) to grassroots (the Tax Sub-Departments) must inventory tax prints according to the prescribed regime.
Upon the inventory completion, the Tax Sub-Departments shall have to send the inventory reports to the provincial/municipal Tax Departments on July 20, for biannual inventory, and on January 30 of the following year, for annual inventory.
4. Biannual and annual inventories of personal use of tax receipts, money collection receipts are conducted at Tax Sub-Departments or provincial/municipal Tax Departments.
HANDLING VIOLATIONS CAUSING TAX PRINT LOSS
(Appendix to Chapter V of the Regime)
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1. For violating officials: If causing loss of tax prints, they must declare it immediately, write their self-criticism and report it to their immediate leaders (according to form BC21/AC).
Where the violating officials escape, their immediate leaders shall have to write report to their superiors (with contents made according to form BC21/AC).
2. For units where tax prints are lost:
a) Tax Sub-Departments: Within 10 days after the loss of tax prints, the unit chiefs shall have to report to the provincial/municipal Tax Departments on the loss of tax prints in their units and handle it according to regulations (enclosed with record and all papers related to the loss of tax prints).
b) Provincial/municipal Tax Departments: Upon receiving the report of a Tax Sub-Department, the provincial/municipal Tax Department shall have to notify all Tax Sub-Departments and internal affairs agencies in the province (according to form BC23/AC) of the loss of receipts, vouchers and tax prints, and at the same time send notices to the General Department of Tax and provincial/municipal Tax Departments throughout the country in order to hunt for and detect them and prevent acts of abusing the lost prints.
- Within 10 days as from the date of receiving the reports on the loss of tax receipts, vouchers, prints, the Tax Departments and Tax Sub-Departments shall make records on the administrative violations and issue decisions to sanction the violations according to their competence.
For cases of serious violation, the tax bodies shall propose prosecution before law. For cases of proposed prosecution, the provincial/municipal Tax Departments shall have to fully compile the dossiers according to the criminal proceedings and ask for the opinions of the People�s Committees of the same level and the General Department of Tax before transferring the dossiers to the law bodies.
c) The General Department of Tax:
To consider and examine cases of violation causing the loss of tax receipts, vouchers and prints and give its opinions on cases of violation reported by Tax Departments.-
- 1Decree No. 49/1999/ND-CP of July 8, 1999, on sanctions against administrative violations in the domain of accountancy
- 2Decree No. 04/1999/ND-CP of January 30, 1999, on charges and fees belonging to the state budget
- 3Law No. 57/1997/L-CTN of May 10, 1997, on Value added tax.
- 4Law No. 57/1997/L-CTN of May 10, 1997 on enterprise income tax
- 5Decree No. 22-CP of April 17,1996, on sanctions against administra- tive violations in tax payment
- 6Decree No.15-CP of Government, relating to duties, powers and responsibilities for State Mangement of Ministries, ministerial Agencies.
Decision No. 30/2001/QD-BTC, promulgted by the Ministry of Finance for the regime of printing, distribution, management and use of tax prints.
- Số hiệu: 30/2001/QD-BTC
- Loại văn bản: Quyết định
- Ngày ban hành: 13/04/2001
- Nơi ban hành: Bộ Tài chính
- Người ký: Phạm Văn Trọng
- Ngày công báo: Đang cập nhật
- Số công báo: Đang cập nhật
- Ngày hiệu lực: 01/07/2001
- Ngày hết hiệu lực: 01/07/2022
- Tình trạng hiệu lực: Hết hiệu lực