A receipt is an accounting document prepared by a business to confirm the receipt of a sum of cash or small fees, fines, or contributions from a payer.
The regulations on documentation are based on the guidelines of Circular No. 99/2025/TT-BTC issued on October 27, 2025, effective from January 1, 2026, to replace Circular 200/2014/TT-BTC.
This form is commonly used in cases of direct cash collection on a mobile basis or non-business-related revenue that does not regularly generate invoices.
The person directly collecting the money (accountant or cashier) is responsible for preparing multiple copies of the receipt, signing them, and giving one copy to the payer as proof.
