Check the printing, issuance, management and use of Receipts

– Authority or competent person authorized or decentralized to implement (if any):

– Agency directly implementing administrative procedures: Customs Department of the province or city where the enterprise registers the customs declaration.

– Coordinating agency (if any): no

– Customs Law No. 29/2001/QH10 dated June 29, 2001; Law No. 42/2005/QH11 dated June 14, 2005 amending and supplementing a number of articles of the Customs Law

– Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006

– Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

– Instructions attached.

– Ordinance on handling administrative violations No. 44/2002/PL-UBTVQH10 dated July 2, 2002; Ordinance amending and supplementing a number of articles of the Ordinance on Handling of Administrative Violations No. 04/2008/UBTVQH12 dated April 2, 2008;

– Fees and Charges Ordinance No. 38/2001/PL-UBTVQH10 dated August 28, 2001;

– Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government regulating the functions, tasks, powers and organizational structure of the Ministry of Finance;

– Circular 178/2011/TT-BTC dated December 8, 2011 of the Ministry of Finance guiding the creation, issuance, use and management of tax and customs fee receipts for exported goods, Imported by Enterprises providing international air express delivery services.

– Step 2: In case the customs authority inspects and detects signs of violation, within three (03) working days from the date of discovery, the customs authority shall issue a document requesting the Enterprise to report and explain. submit.

– Step 3: In case the Enterprise does not explain or the explanation is not satisfactory, the customs authority issues a decision to check the Receipt at the Enterprise's headquarters.

– Explanation report (if required): 01 original copy