THE MINISTRY OF FINANCE
Circular No. 153/2012/TT-BTC of September 17, 2012, guiding the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget
Pursuant to Law No. 78/2006/QH on Tax Administration and guiding documents;
Pursuant to the Standing Committee of the National Assembly’s Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001, on Charges and Fees;
Pursuant to the Government’s Decree No. 57/2002/ND-CP of June 3, 2002, detailing the Ordinance on Charges and Fees, and the Government’s Decree No. 24/2006/ND-CP amending and supplementing a number of articles of Decree No. 57/2002/ND-CP;
Pursuant to the Government’s Resolution No. 68/NQ-CP of December 27, 2010, on the simplification of administrative procedures under the management of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance promulgates this Circular to guide the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget as follows:
Article 1. Subjects and scope of application
1. This Circular guides the printing, issuance, management and use of documents for the collection of charges and fees belonging to the state budget by state agencies, non-business units and organizations tasked to collect charges and fees (including organizations and individuals authorized to collect charges and fees) in accordance with law (below referred to as collecting agencies).
2. Charge and fee documents prescribed in this Circular are charge and fee receipts issued by collecting agencies when collecting charges and fees belonging to the state budget in accordance with law. Charge and fee receipts (below referred to as receipts) include:
2.1. Receipts without face value. On these receipts, the collecting agency will write (or print out from the computer or other cash registers) the collected amount after collecting the following charges and fees:
