According to Decision No. 1421/QD-BTC , there is 1 newly promulgated periodic tax-related report:
Report on the use of fee and charge collection receipts (regarding electronic receipts).
At the same time, Decision No. 1421/QD-BTC discloses 4 replacement periodic tax-related reports:
- Report on the use of receipts;
- Report on the use of fee and charge collection receipts (regarding paper receipts);
- Summary table of electronic stamp data to be sent to tax authorities (which replaces the report on the use of stamps of domestically produced alcohol);
- Summary table of electronic receipts to be sent to tax authorities (which replaces the report on electronic receipt transmission);
Additionally, Decision No. 1421/QD-BTC removes 3 periodic reports:
- Report on printing/provision of receipt printing software
- Report on printing/provision of receipt printing software/provision of electronic receipt solutions.
- Table of receipt payment.
Decision No. 1421/QD-BTC of the Ministry of Finance of Vietnam comes into force as of July 15, 2022.
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