THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 85/2005/QD-BTC
Hanoi, November 30, 2005
 
DECISION
ON PRINTING, DISTRIBUTION AND USE OF FEE AND CHARGE RECEIPTS OF ALL KINDS
THE FINANCE MINISTER
Pursuant to Ordinance No. 38/2001/PL-UBTVQH10 of August 28, 2001 on Fees and Charges and the Government's Decree No. 57/2002/ND-CP of June 3, 2002, detailing the implementation of the Ordinance on Fees and Charges;
Pursuant to the Government's Decree No. 77/2003/ND-CP of July 1, 2003, defining the functions, tasks, powers and organizational structure of the Finance Ministry;
At the proposal of the General Director of the General Department of Taxation,
 
DECIDES:
Article 1.- To print, distribute and use fee and charge receipts of the following kinds in a unified manner throughout the country:
1. Fee and charge receipts (without par value), made according to the form enclosed herewith (No. 01-05/BLP).
These fee and charge receipts are of a size of 19 cm x 11 cm, and bound into books, each comprising 50 numbers. Each number is shown on triplicate originals, including:
- Original 1: To be used for checking (fee and charge collection accounting documents);
- Original 2: To be handed to the payer;
- Original 3: Not to be torn off from the receipt book.
2. Fee and charge receipts pre-printed with fixed rates, including:
a/ Road toll (or road freight) tickets, ferry or river-crossing boat fare tickets, which comply with the provisions of the Finance Ministry's Circular No. 90/2004/TT-BTC of September 7, 2004, guiding the regime of collection, remittance, management and use of road tolls and other relevant legal documents.
b/ Fee and charge receipts with a par value of between VND 1,000 and VND 500,000, made according to the set form (No. 02-05/BGP) enclosed herewith.
"Fee and charge receipts with par value" are of a size of 19 cm x 7 cm, bound into volumes, each comprising of 50 numbers. Each number is shown on duplicate originals, including:
- Original 1: Not to be torn off from the receipt book (kept as a record by the fee or charge-collecting unit);
- Original 2: To be handed to the payer.
3. "State budget remittance papers" (papers for remittances in cash and papers for remittances by account transfer), which are printed and circulated according to the provisions of the Finance Ministry's Circular No. 80/2003/TT-BTC of August 13, 2003, guiding the centralized remittance and management of state budget revenues through the State Treasury.
4. To assign the directors of the Provincial/Municipal Departments of Tax to organize the printing and distribution of fee and charge receipts to be sold to local agencies permitted to organize the collection of fees and charges of all kinds according to the provisions of law and to be responsible for managing and using such receipts in strict compliance with the Finance Ministry's regulations on management of tax forms, except for fee and charge receipts printed or permitted by the General Department of Taxation to be printed by fee and charge-collecting agencies themselves.
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