; Circular 153 - CIRCULAR
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Circular 153 - CIRCULAR

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  • pg 1
									                                        CIRCULAR
       Guide the implementation of Decree No. 51/2010/ND-CP date May 14, 2010 of the
                  Government for sale of goods on invoice, service providers

   -     Pursuant to the Tax Administration Law No. 78/2006/QH11 November 29, 2006;
   -     Pursuant to the Accounting Law of 03/2003/QH11 June 17, 2003;
   -     Pursuant to the Electronic Transactions Act No.51/2005/QH11 November 29, 2005;
   -     Pursuant to the Ordinance on Handling Administrative Violations July 2, 2002
         Ordinance mending and supplementing some articles of the Ordinance on Handling
         Administrative Violations April 2, 2008;
   -     Pursuant to Decree No. 51/2010/ND-CP May 14, 2010 of the Government's regulations
         on the sale invoices for goods or providing services;
   -     Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008 of the Government
         regulating functions, tasks, powers and organizational structure of the Ministry of
         Finance.
   -     Ministry of Finance guiding the implementation of the following:

Part I
GENERAL GUIDELINES

Article 1. Scope
Circular instructions on printing, distribution and use of sale invoices for goods or providing
services (hereinafter referred to as Invoice); administrative sanctions on the invoice duties and
powers of agencies at all levels of tax administration and agencies and organizations involved in
the printing, distribution and use of invoices, rights, obligations and responsibilities of agencies,
organizations and individuals in the printing and distribution, using invoices.

Article 2. Application objects
1. The seller of goods or provision of services, including:
   a. Organizations and individuals Vietnam business selling goods or providing services
       (collectively, the sale of goods and services) sold in Vietnam or abroad;
   b. Organizations and foreign individuals and business sell goods and services in Vietnam or
       business in Vietnam selling a broad;
   c. Organizations and individuals in Vietnam or abroad, but have no business selling goods
       and services in Vietnam.
2. Invoice printing organizations.
3. Organizations and individuals to purchase goods and services.
4. Management agencies at all levels of tax and other organizations and individuals involved in
   the printing, distribution and use of invoices.

Article 3. Types and forms of invoice vouchers
1. Voucher invoice is set by the seller, noted sales of information goods and services as
   prescribed by law.
2. The type of invoice:
       a. Invoice value as sales invoices, services for domestic institutions and individuals to
          value added tax by deduction method. (Form No 3.1, Apendix 3 & Form 5.1 Apendix
          5 attached in this circular)
       b. Sales invoices as invoices and sale of goods and services for local organizations and
          individuals to value added tax under the direct method. (Form No 3.2, Apendix 3 &
          Form 5.2 Apendix 5 attached in this circular)
          Organizations and individuals in tax-free when selling goods or providing services to
          each other, exported to foreign countries to use sales receipts, invoices marked "For
          organizations and individuals in non- tariff "(Form No. 5.1. Appendix 5 attached
          herewith).
       c. Export invoice is an invoice used in the export business of goods and services
          abroad, exports to non-tariff area and the case is considered as export under the
          provisions of Trade law
       d. Other invoice include: tickets, cards, receipt of insurance,…
       e. Receipts air freight; receipts freight international vouchers banking ..., form and
          content are prepared in accordance with international practice and the provisions of
          relevant laws offices.
3. Invoice forms:
   Invoices are presented in the following forms:
       a. Self-printed invoices are invoices issued by organizations and individuals doing
          business in order to print on computer equipment, cash registers or other machines
          when selling goods or services;
       b. Electronic invoicing is a collection of electronic data messages from the sale of
          goods and services, is constructed, established, send, receive, store and manage in
          accordance with the Law on electronic transactions and documents guiding;
       c. Invoices are printing invoices by organizations and individuals located in the
          business form to use for business goods, services, or by the tax authorities in order to
          grant form, sold to theindividuals.
4. The following documents are printing, distribution, use and management such as invoice:
   invoice-cum internal transport, invoices consignment agent (Form No. 5.5 and 5.6 Appendix
   5 promulgated with Circular).

Article 4. Contents of invoice
1. Content required on the invoice
       a. Name invoices
           Type the name shown on each invoiceing invoice. Example: VALUE ADDED
           INVOICE, INVOICE OF SALE ...
           Where the invoices used as vouchers for the specific accounting or sales, you can add
           other names attached, but keep the name of the invoice with the font size or smaller
           than shown in parentheses.Example: VALUE ADDED INVOICE - warranty, ...
           For the export invoices, invoices can now be called EXPORT INVOICE or other
           names under a common practice, commercial practice. For example: EXPORT
           INVOICE, INVOICE, COMMERCIAL INVOICE ...
b. Symbols and signs the invoice forms invoice.
   Symbols form the invoice is information showing signs invoice named types,
   numbers of copies, number patterns in a one Invoice. ( One kind of invoice can have
   multiple forms)
   Invoice sign a hallmark of invoices in the system in Vietnamese letters and the year
   issuing invoices.
c. Name of Copy’s Invoice
   - Contact the newspaper invoice is in the same invoice number. Each invoice must
       be from two to back up and to a maximum of 9, in which:
        Copy 1: Save.
        Copy 2: for handing to the buyer
   - The Copy from the 3rd onwards to be named but who uses specific provisions
       creating invoices.
d. Number of invoices
Number of the invoice number as a natural sequence of symbols invoice, a maximum of
seven digits in a sign the invoice.
e. Name, address, tax identification number of the seller;
f. Name, address, tax identification number of the buyer;
g. Names of goods, services, unit, quantity, unit price of goods and services, the amount
   in figures and words
   For the VAT invoice , the unit price is the price without value added tax and the tax
   rate must be value added, the amount of value added tax, the total amount payable in
   figures and words.
h. Buyers, sellers name and signature, stamp sellers (if any) and the date, month and
   year of invoiceing.
i. Name of printing organization.
   For printing invoices, invoices must show the name and tax identification numbers of
   organizations that print on each invoice, including organizations recognized in cases
   decided in invoiceing invoices for self-use.
j. Writing invoice is Vietnamese. Where to write more letters overseas, foreign letters
   are placed right in parentheses () or placed just under the Vietnamese and the smaller
   size.Invoice numbers are the natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; following the
   thousand, million, invoiceion, trillion, trillion, trillion invoiceion, a point (.) when the
   word following the number of units to put a comma (,) after filling the unit.
   Each invoice form used by an organization or individual must have the same size.
   For the export invoice, the content was made on the export invoice must include the
   invoice number, name, address unit export names and addresses of imported units,
   names of goods and services , unit, quantity, unit price, amount, signature of export
   unit (model No. 05/04 Annex 5 attached herewith). Incase invoices for export use
   only one language, the use of English. Organizations and individuals are using the
   invoice value for the sale of goods or providing services to non-tariff area and the
   case is considered as export under the provisions of commercial law.
   For example:
   - Company A has engaged in both domestic sales and export activities in foreign
   countries. A businesses using invoices for value-added selling activities in the
         country. For the export abroad, the enterprise A uses to export invoices as instructed
         on the criteria.
         - Company B is a medium enterprise engaged in selling both domestic sales activities
         for organizations and individuals in non-tariff areas. Enterprise B is used invoice
         value for both activities.
2. Content is not required on the invoice.
      a. In addition to the guidelines required under paragraph 1 of this Article, organizations
         and individuals can create additional business information to serve other business
         activities, including creating logos, promotional or decorative image report.
      b. Text size of the information to create more smaller size of the smallest text content
         required.
      c. Generate additional information to ensure compliance with current legislation, do not
         hide, obscure content required on the invoice.
3. Some cases the invoices do not necessarily have all the required content
      a. To organize the business of selling goods or services can create, distribute and use
         the invoice does not necessarily have to be signed buyer, seller's stamp in the
         following cases: electricity invoice, water invoice; invoiceing of telecommunications
         services; banking invoice to meet the conditions themselves according to the
         guidance in this Circular.
      b. The following cases are not necessarily contain all the content required, except if the
         buyer is the seller's accounting requirements must invoice is full of content guidance
         in paragraph 1 of Article this:
         - Invoice Self's business organization in supermarkets, shopping centers,
              established under the provisions of law do not necessarily have the name,
              address, tax identification number and signature of the buyer, the seller signs .
         - For stamps, tickets: On the stamps, tickets are available in denominations of not
              necessarily the seller's signature, a sign of the seller, name, address, tax
              identification number, signature buyers.
         - Other cases under the guidance of the Ministry of Finance.

Part II
CREATION AND ISSUE OF INVOICES

Article 5. Principles for creating invoices.
1. Create invoice is made out invoices activities to use for the purpose of selling goods or
   services of organizations and individuals doing business, including self-printed from the
   machines and equipment in the enterprise business set conditions in the invoice created
   electronic invoice under the Law on Electronic Transaction.
2. Organization, household, personal and business can create many different forms of invoices
   (self-printed invoices, invoice printing, electronic invoiceing) as stipulated in Decree No.
   51/2010/ND- CP and this Circular.
       a. Organization of new business activity established or self-printed invoices is created if
            the case under the guidance in clause 1 of Article 6 of this Circular.
       b. business organizations are working to create self-printed invoices if they meet the
            conditions guided at Point b, Clause 1, Article 6 of this Circular.
      c. business organizations subjects mentioned at Point a, Point b of this paragraph, but
          can not print invoices, receipts generated in accordance with guidelines set in Article
          8 of this Circular.
      d. Organizations, households and individuals and business value-added tax by tax
          deduction method than those mentioned in points a and b of this clause is to create
          invoices in accordance with guidelines set in Article 8 of the Circular this.
      e. Organization is not business but a business, household, personal business,
          microenterprise, business conditions in areas - economic and social difficulties are
          extremely difficult to purchaseinvoice put in by the tax agency as directed in
          paragraph 1 of Article 11 of this Circular.
      f. The public service units engaged in manufacturing, trading under the provisions of
          the law itself to meet the eligibility guidelines in Clause 1, Article 6, but not self-
          printed invoices, create invoices are placed in invoices or purchase orders for
          printing of tax authorities.
      g. Organizations not a business; households, not individuals, but which generate
          business activity of selling goods or providing services needed to deliver invoices to
          customers the tax authorities of individual levels.
3. Organizations, households and individuals when creating an invoice is created the same
   invoice number in the same symbol.
4. Quality paper and ink or printed on the invoice to ensure the storage period in accordance
   with the law on accounting

Article 6. Create invoices
1. Objects created in the invoice itself
       a. Enterprises and business units are self-printed invoices, since the tax code are:
           - Enterprises established under the provisions of law in industrial zones, economic
               zones, export processing zones, hi-tech parks.
           - The public service units are manufacturing, trading under the provisions of law.
           - Company has charter capital has been accounting for 10 invoiceion or more.
               Eligible businesses were self-printed invoices issued during the twelve months
               and separated into an enterprise with a chartered capital of less than specified
               above shall continue to use self-printed invoices. Where the time for issuing
               invoices themselves in less than 12 months, the enterprise has been split charter
               capital to meet the above regulations are created, distributed and used self-printed
               invoices.
       b. Organizations and individuals doing business, excluding the cases mentioned in point
           a are free for use in invoices for the sale of goods and services if they meet the
           following conditions:
           - Having been granted tax codes;
           - With sales of goods and services;
           - It ensures system equipment for the printing and invoiceed when selling goods or
               services;
           - A unit of accounting prescribed by Accounting Law and software selling goods
               and services associated with accounting software, make sure the printing and
               invoicing is done only when incurred professional accounting.
           -  Do not be sanctioned for violation of tax law that fines for violations of tax law
              from the 20 million or more within 365 (three hundred sixty five) days from the
              date of notification constantly issuing invoices themselves back in front.
              Where organizations and individuals are doing in the invoice itself is violation of
              tax law, violations of the invoice shall be sanctioned and continues to be self-
              printed invoices.
       c. Organizations and individuals mentioned in point a and b of this clause shall be
          responsible before law for the self-determination for themselves the conditions in the
          invoice and the decision to apply self-printed invoices, responsible decisions this.
          (Form 5.8, Apendix 5 promulgated with Circular)
          Decision to apply self-printed invoices contain the following key:
          - Name of Equipment system (hardware, printing and software ) used for creating
              invoices.
          - The unit responsible for technical or service providers responsible for technical
              aspects;
          - The function and tasks of the units and organizations of the enterprise in the
              implementation of self-printed invoices;
          - Model the kind of self-printed invoices with the use of each type must have
              established criteria to ensure the full content of the guidance in paragraph 1 of
              Article 4 of this Circular.
2. Organizations and individuals dealing with the tax code, but not all the conditions mentioned
   in paragraph 1 of this invoice to be placed in active service for selling goods or providing
   services.
       - The numbered invoices is done automatically. Each link of an invoice number is
          printed only once, if printed out from the 2nd onwards must show a copy (copy).
       - Application software for printing invoices to ensure security requirements with the
          distribution rights for users who do not have right to use do not interfere with data
          changes on the application.

Article 7. Create invoices in
1. Electronic invoice is generated, setting up and handling the computer systems of
   organizations and individuals which have been granted tax codes when selling goods and
   services is stored on the computer of the parties under law on electronic transactions.
2. Electronic invoices are used as prescribed by law on electronic transactions.
3. The management and use of electronic invoiceing is done under the guidance of the Ministry
   of Finance.

Article 8: Create invoice printing
1. Of objects created in order:
   a. To organize business and personal protection business tax code (not including
       households and individuals to value added tax under the direct method) was put in to
       create invoices for active useselling goods or providing services.
   b. Tax Department in order to create sales invoices and issue instructions to the subjects in
       paragraph 1 of Article 11 and Clause 1 of Article 12 of this Circular.
2. Invoice printing is printed as the printed form should be the criteria to ensure the invoice is
    full contents under the guidance required in paragraph 1 of Article 4 of this Circular.
    Of objects created in order to decide the order in chemical form.
    Organization, household and personal business printing invoices must print the name, tax
    identification number on the criteria for "name, seller's tax code" on the invoice.
    For some invoices, but placed in unused pre-printed address on the invoice, when there are
    changes in address, if held, small business and individuals still need to use invoice shall be
    placed in sealed new address on the address side criteria were available to continue in use.
    In case organizations, households and individuals in business with a invoice for the units
    under the name of the business must be printed on the left side of the invoice. The units
    under seal or name, tax identification number and address on the criteria for "name, tax
    identification number and address of the sale" to use.
    For Tax invoice by printing the name Department of Taxation is printed on the left side of
    the invoice.
3. Print invoices in order
    a. Invoice in order to be in the contract between the organizations, households and
        individuals with business or organization Tax invoice received in conditions in clause 4
        of this article.
    b. The contract is reflected in the invoice in writing as prescribed by the Civil
        Code. Contracts specify the type of invoice, invoice number notation form, sign the
        invoice, quantity, invoice number set in (numbers starting and ending numbers), together
        with the invoice form.
    c. Where the receiving organization in self-printed invoices and invoices in order to use for
        the purpose of selling goods or providing services, must be decided in an invoice of the
        head unit.In decisions to ensure the content type specified as invoices, invoice Form,
        sign the invoice number, invoice number set in (serial number beginning and ending
        numbers), enclosed sample invoices.
4. Conditions and responsibilities of organizations that print invoices
    a. Conditions
        Organizations receiving invoices must be in business with business registration and a
        valid license to operate the printing industry (including printing and publication is not).
    b. Responsibility
        - Print invoices in accordance with contracts signed, not assigned to the whole or any
            stage in the process of printing invoices to other organizations in the implementation;
            - Management and preservation of the films, plates and other tools have similar
            features to create invoices in place agreements with organizations and individuals
            located in the invoice. If they wish to use the film for printing plates for the next time
            they must keep the documents sealed films, plates;
        - Cancellation invoice proofing, printing errors, in duplicate, in excess, in failure; the
            original film, plates and other tools have similar features to create invoices in place
            agreements with organizations and individuals printing;
        - Liquidation of printing contracts with organizations and individuals located in the
            invoice;
            - Prepare reports on the printing invoice for the tax agency directly
            managing. Contents of the report shows: name, tax identification number, address
            organizations and individuals put in; type, invoice sign, symbol sample invoice
           number, invoice number was printed (from number to number ...) for each
           organization or individual (Form No. 3.7 Appendix 3 attached herewith).
           Report on the printing of an invoice was created and sent to the tax agency directly
           managing twice a year: once an invoice report in six months later than July 20, was
           second in the report ofapplication 6 months later than January 20 next year.
           Incase organizations receive an invoice in the invoice decommissioned in the
           reporting period in the last invoice from early last reporting period to the time of
           printing organizations shut down in the invoice, the deadline for reporting on the
           printing of invoices within 20 months following the date of the month to stop
           functioning in the invoice.
           Incase the invoices printing organizations began business operations or activities in
           invoice after suspending operations in the reporting period of the first printing of
           invoices from the date of commencement of operation business or start operations in
           June to the end of December or the end depending on the time of starting business
           operations or start printing activities.
           Tax authorities to receive reports about the printing of invoices received by
           organizations in the invoice and put the data onto the electronic information of the
           General Department of Taxation.

Article 9. Sale, invoices issued by tax departments in place.
1. Organization, household, personal and business use invoice prior to the sale of goods or
   services, except for invoices purchased and available at the tax office, to issue notices to
   issue invoices (Form No. 3.5 Appendix 3 attached herewith).
2. Announces the release of the invoice include: name of the unit for issuing invoices and tax
   identification number, address, telephone invoices issued (name of the invoice, signs the
   invoice, sign the invoice form,start date of use, notice the number of invoices issued (from ...
   to some form of ...)), invoice, name and tax identification number of the enterprise printing
   invoices (for printing invoices ), the date of issuance notice, name and signature of legal
   representative and seal of the unit.
   Where there is a change of business address, organization, household, personal and business
   must send a notice to issue invoices to the tax office destination, clearly stating the invoice
   number issued is not used, will continue to use.
   Where organizations, households and individuals trading while issuing notice from the 2nd
   onwards, if there is no change in content and form of invoices issued, no need to send the
   invoice template.
   Where there is a change of content has issued notices, organizations, households, individuals
   and business to make new notice issued under the guidance in this paragraph.
   Separate invoices for export, if there is a change invoice forms but did not alter the content is
   not required to implement the new release notification.
3. Sample invoice is printed accurately and fully the criteria of the relevant invoice to the buyer
   types are issued, the invoice number is a sequence of digits 0 and printed or stamped with
   "Model" on chemical sheet application.
4. Notice issued invoices must be sent to the tax authorities directly manage at least five (05)
   days prior to the organization, household, personal and business start using invoice and
   within ten (10) days from the date of registration notices issued. Notice issued invoices
   including the invoice form must be clearly marked at the base invoice for use and sale of
   goods or services used during the invoiceing period.
   Where organizations have attached units and branches are commonly used form of invoices
   organized units, each branch shall send notice issued to the tax office directly managing.
   Taxation is responsible for the content basis of invoices issued by organizations, households
   and individuals released and organizations to build data systems about to issue invoices on
   electronic information of the General Department of Taxation to all organizations and
   individuals are content to look on the invoice was necessary notice issued by organizations,
   households and individuals.
   In case of receiving the notice issued by organizations, households and individuals to send,
   the tax agency announces the release of findings is not satisfy prescribed content within two
   (02) working days days after receiving the notice, the tax authority must give written
   notification to organizations, households or individuals.Organizations, households and
   individuals shall have to adjust to the new release notification.
1.
2. Tax invoices issued by the Department in order to be sold at the price of offsetting costs
   include printing costs and distribution fee.Tax Department decision and invoice price listed
   on the principle above. Tax authorities at all levels without collecting any additional charges
   other than the listed price.
3. Sell invoices at the tax office:
   2.1. Procedures for the purchase invoice for the first time:
       a. Any organization not a business but are businesses and households, individuals and
           business are eligible for purchase invoices issued by tax authorities, the purchase
           invoice for the first time must submit the paper the following:
           - An application to purchase invoices (Form No. 3.3 Appendix 3 attached
               herewith).
           - For the organization is not business but a business must have a referral of the
               organization by the authorized representative for a referral to contact the tax
               office purchase invoices. On referral to full name, title, identification number of
               the person who introduced invoices to contact buyers.
           - For household and personal business, household and business cases to authorize
               others to write letters of authorization as prescribed by law and must be
               responsible before law for such authorization. Power of attorney must clearly
               state their name, address, identity card number of the person who is authorized.
           - When to purchase them, who's name on a referral, business household owners or
               authorized person must present identification with the people is the term used in
               accordance with the law on ID cards population.
       b. When there is a change of location transactions, business location, within 10 days
           (working days) to organize invoices are not buying businesses, households and
           individuals doing business must send notice of cancellation Change location for the
           tax agency said.
       c. Venue filing first-time buyers invoice of organizations are not businesses or
           households, business and individuals to pay tax office directly managing.
           Where organizations have not business units attached, if the branch units, branches in
           the provinces along the common use of purchase receipts at tax offices directly
           managing them.
       d. Where organizations have not business units attached, if the branch units, local
           branches in different provinces and cities where buying at the tax office units and
           branches.
       e. Responsibilities of the Tax Receipt records of purchase invoices for the first business
          rganization, small business and have to check purchase invoices procedures
          prescribed in the first paragraph 2 of Article 2.1.a this.
          Content inspection as follows:
          - Checked their names and identity card numbers of people to purchase invoice
              with full name, identity card number stated in the application or the people in the
              referral or authorization.
          - Check the contents of the request to purchase invoices to ensure full and clear the
              prescribed form.
          - To compare the names of organizations, individuals, business registration
              number, tax identification number in the application to purchase invoices with the
              tax registration certificate.
              After checking the above see fit, tax invoices for buying books (Form No. 3.6
              Appendix 3 attached herewith) and sales invoices. Number of first sale invoice
              does not exceed 50 for each invoice number.
              Cases to check, the tax office by appointment (Form No. 3.4 Appendix 3 attached
              herewith) allocated to organizations and individuals selling the date of settlement
              of invoices but not more than 2 days days after receiving the dossier.

Article 10. Invoices issued by organizations and individuals doing business
1. Tax invoices issued by the Department before selling set in, for the first time must make
   notice of issuance of invoices.
2. Such a notice issued invoices, invoices samples follow the guidance in Clause 2, Clause 3,
   Article 9 of this Circular and the form of 3.6 Appendix 3 attached herewith.
3. Notice of Issuance of invoices should be sent to all Department of Taxation in the country
   within ten (10) working days from the date of issuance and notice prior to issuance or
   sale. Announces the release of invoices listed at facilities under the Department of Taxation
   announced during the validity issue in position visible to the tax authorities.
   Where the Tax Department has taken notice published content invoice on electronic
   information of the General Department of Taxation is not required to send notices issued
   another tax invoice to the Department.
4. Where there is a change of content release announced, Tax Department must carry out
   procedures for issuing a new notice under the guidance in paragraphs 2 and 3 of this article.

Article 11. Issuance of Tax invoices
1. Agency sales tax invoice for the organization is not business but a business; households,
   individuals and business; micro enterprises, enterprises are in the field conditions - economic
   and social difficulties not particularly difficult subject to create self-printed invoices as
   directed in Article 6 of this Circular.
   Organization is not a business but business is guided in this paragraph is an organization of
   business activities but have not been established and operating under the Enterprise Law,
   Law on Credit Institutions, Business Law insurance.
   Micro enterprises under the guidance in this paragraph is the basis of ten business (10) or
   fewer employees as prescribed in Clause 1, Article 3 of Decree No. 56/2009/ND-CP dated
   30/06/2009 of Government assistance for development of small and medium
   enterprises. Business establishment and responsible for determining the number of workers
   declare to tax authorities when purchasing invoices.
   Areas with difficult socio-economic conditions and difficulties under the guidance in this
   paragraph is the list of localities local preferential enterprise income tax, issued together with
   Decree No. 124/2008/ND-CP dated 11/12/2008 of the Government detailing and guiding the
   implementation of some articles of the Law on Enterprise Income Tax. Where business units
   have declared their own value-added tax and not on the local conditions - economic and
   social problems or difficulties, the units are not subject to tax authorities sales invoices as
   directed in this paragraph.
   For example, Company A was established and operated in Thanh Son (Phu Tho province) is
   the local conditions and socio-economic difficulties and are not subject to create self-printed
   invoices, the enterprise A purchase invoices are placed in the tax office.
   In case company B at VietTri City (Phu Tho province) is not local conditions and socio-
   economic problems or difficulties, the implementation of branch B Tax Value increase the
   own branches B are not subject to purchase goods orders in the tax office. Branch B in order
   to create an invoice or invoices in order to use when selling goods or services.
   Incase Company C in Dong Da district, Hanoi city, the C branch are not subject to purchase
   goods orders in the tax office.
2. Tax invoices issued by the Department in order to be sold at the price of offsetting costs
   include printing costs and distribution fee.Tax Department decision and invoice price listed
   on the principle above. Tax authorities at all levels without collecting any additional charges
   other than the listed price.
   The tax agency directly managing the sale of invoices for those instructions in paragraph 1
   of this article.
3. Sell invoices at the tax office
       a. Responsibilities of organizations, households and individuals
           Organizations, households, individuals and business are eligible for purchase by the
           tax invoice issued the purchase invoice must have purchase invoice application
           (Form No. 3.3 Appendix 3 attached herewith).
           When to purchase invoices, invoices the buyer (the person named in the application
           or the business household authorized by power of attorney as prescribed by law)
           must present proof of people's time use accordance with the law on people's identity
           cards.
       b. The responsibilities of tax offices
           Agency sales tax invoices to organizations, households and individuals trading in
           January.
           After inspecting the use of invoices and purchase invoices in the proposal request
           purchase invoices, tax invoices to settle sales organizations, households and
           individuals trading in the day.Number of invoices sold to organizations, households,
           individuals and business do not exceed the invoice number of months used to buy
           before.
           Number of invoices sold to organizations, households and individuals trading volume
           for the first time not exceeding a fifty (50) number for each invoice. Where not all
           months have used up the first purchase invoice, the tax authority based on time,
           number of invoices were used to determine the number of subsequent sales invoices.
Article 12. Recording forms to identify signs invoice
1. Tax agencies issued invoices for the organization is not business, households and individuals
   not business but have incurred the sale of goods or providing services needed to deliver
   invoices to customers.
2. By the tax invoices issued for each number corresponding to the request of organizations,
   households and individuals not business as individual invoices.
   Organizations are not businesses, households and individuals not business but have incurred
   the sale of goods or provision of services needed to deliver invoices to customers the tax
   office is a single invoice invoiceing sales.
   Where the business after dissolution, bankruptcy, had settled the invoice, has played the tax
   code generation assets should be liquidated invoices for delivery to the purchaser of the tax
   office is a single chemical unit sales.
   Particularly for organizations, state agencies are not subject to value added tax by deduction
   method, a property auction, where the successful bid price was a value-added tax was it clear
   in the auction records by competent authorities approve the invoices issued to the value
   added to the buyer.
3. Tax authorities issued an invoice for the sale of retail goods and service provision is
   determined as follows:
           - For organizations: The tax office management areas where the organization
                registration tax code or where the organization is located or where stated in the
                decision to set up.
           - For households and individuals not business tax agency management area where
                the tax code or where the registered permanent residence in the household
                registration certificate or identity card (or passport) valid or place of residence by
                households and individuals self-declaration (not certified by the government
                where they reside).
                Where organizations, households and individuals not business real estate lease,
                the tax agency managing real estate areas of single-level implementation.
                Organizations, households and individuals wishing to use a single chemical
                application of single-level (Appendix 3 Form 3.4 attached herewith). Pursuant to
                applications for retail and invoice documents with trading, tax authorities have
                the responsibility to guide taxpayers in determining the tax payable under the
                provisions of tax law. In case of invoices issued retail value, the value added tax
                payable is the value added tax invoice value retail level.
                Proponents of single-level invoice in full 3 to tax authorities and pay taxes in full
                accordance with prior retail invoiceing. After obtaining the evidence submitted
                the applicant's tax invoice, tax authorities shall have the stamp tax on the top left
                of the joint 1, 2 and delivered to the issuance of receipts, up to 3 tax office.

Article 13. Recording forms to identify signs invoice
1. Organizations, households and individuals, when printing, issuing invoices conventional
   symbols identified on the invoices issued by them to facilitate the identification invoice in
   the process of printing, distribution and use of invoices.
   Depending on the size and characteristics of business and management requirements,
   organizations, households and individuals can select one or more of the following form to
   identifier, such as anti-counterfeit stamps, using techniquesprinting, special paper, special
   ink, to the specific sign in a batch printing or issuance of specific invoices, printed on the
   stability criteria of the invoice (such as name, tax identification number and address of the
   seller; type of goods, services, unit prices ...), signature and seal of the seller when the
   invoice ...
2. In case of detecting signs of violation related to the printing, distribution, management and
   use of invoices, organizations, households and individuals to immediately detect the tax
   authorities. When tax authorities and state agencies competent to request confirmation
   invoice issued, organizations, households and individuals to print and issue invoices must be
   obliged to reply in writing within ten (10 ) days after receipt of the request.

Part III
USE INVOICE

Article 14. Invoiceing
1. Principles invoice
       a. Organization, household, personal and business communication is made only to
           purchasers of goods and services other invoices under the guidance of this Circular.
       b. Seller shall invoice the sale of goods and services, including case goods and services
           used for sales promotion, advertising, samples, goods and services used to give
           donations, giftsexchange and salary payments to employees and internal
           consumption (except for goods transferred internally to continue the production
           process); export goods under the form of loans, loan or refund goods .
           Content on the invoice must match the content of economic transactions arise; not
           erase, repair and must use the same color ink, the ink does not fade, do not use red
           ink; numbers and letters must continue, do not interrupt, do not write or overwrite in
           print and available space cross section (if any).
       c. Invoices shall be made into a link. Content up on the invoice must be agreed on a
           joint invoice with the same number.
       d. Invoices shall be made continuous in order from small to large.
       e. Where organizations have multiple business units under the direct sales or authorized
           to receive much the same basis used in the form of the same order as the symbol of
           division for each facility in the entire system is Business organizations have
           distributed books to monitor the number of invoices for each units, each receiving
           establishment credentials. The units and establishments authorized to receive
           invoices using the order from small to large numbers within the invoice is split.
2. How to set up some specific criteria in the invoice
       a. Criteria "May Day" invoice
           Invoiceing date for sale of goods is the time of transfer of ownership or right to use
           goods to the buyer, regardless of whether or not money has been paid for.
           Invoiceing date for the provision of services is completed on the provision of
           services, regardless of whether or not money has been paid for. Where organizations
           provide services to collect the money before or during the provision of services, the
           invoiceing date is the date of payment.
           Invoiceing date for the supply of electricity, water, telecommunications services, TV
           services made within seven (7) days from the date of the next index of electricity and
           water consumption receptors on the clock or on the conclusion of the convention for
           the provision of telecommunications services and television. States convention as a
     basis for estimating the amount of goods and services provided based on agreements
     between providers of telecommunications services, television with buyers.
     Invoiceing date for construction, installation is a time of testing, the delivery of
     works, construction items, the volume of construction, installation is complete,
     regardless of whether or not money has been paid for.
     Where delivery times or delivery of each item, then each stage of service delivery or
     delivery times will be invoiceed for the volume and value of goods and services are
     allocated accordingly.
     Where the business organization of real estate, infrastructure construction,
     construction of houses for sale, transfer payment is made according to the project
     schedule or payment schedule specified in the contract, the date of a single collection
     day.
     Invoice date for goods and services exported by the exporters themselves determine
     suitable agreement between the exporter and importer. Determine the date of export
     revenue for tax purposes is the date of certification of completion of customs
     procedures on customs declarations.
     Where the sale of gasoline at the retail store buyers are regularly held, personal
     business banking services, securities, on invoicing done periodically according to the
     contract between the two sides together statement or other document certified by
     both sides, but no later than the end of the month incurred the purchase and sale of
     goods or services.
     Invoiceing date for the sale of crude oil, natural gas, petroleum processing and some
     particular cases follow the instructions of the Ministry of Finance.
b.   Criteria "Name, address, tax identification number of the seller", "name, address, tax
     identification number of the buyer": full name or abbreviation for the certificate of
     business registration, registration registration tax.
     Where sales have held units have tax codes direct sales, write the name, address, tax
     identification number of the units. Where units do not have the tax code, write the tax
     code's headquarters.
     Case when selling goods or providing services of 200,000 or more each time, buyers
     do not get a invoice or do not provide your name, address, tax identification number
     (if any) must still be invoiceed and specify "the buyer does not get an invoice" or
     "buyers do not provide your name, address, tax identification number."
     Particularly for retail petrol units, if buyers are not required to take the invoice, end
     up on the common units have a total sales invoices for the buyer does not get the
     invoices incurred during the day.
c.   Criteria "number, name of goods, services, unit, quantity, unit price, the money": the
     name written in the order of goods and services sold; empty cross section (if there).
d.   Criteria "Vendor (signed, sealed, full name)"
     Where the head of the unit is not up for sale on the criteria for the paper must be
     authorized by the head of the unit for the direct sale sign, full name on the invoice
     and stamp of the organization in the upper left of the invoice.
e.   Criteria "buyer (sign full name)"
     Particularly for the purchase not directly such as purchasing goods over the phone,
     online, fax, the buyer does not necessarily have to sign, stating their names on the
     invoices. When invoiceing criteria "buyer (sign full name)", vendors must clearly be
     selling over the phone, online, FAX.
       f. Currency of invoice
          The invoice currency is Vietnam dong.
          When the seller is selling foreign currency as stipulated by law, the total amount paid
          in the original currency specified, text in Vietnamese.
          Example: $ 10,000 - Ten thousand U.S. dollars.
          The seller and the invoice exchange rate with Vietnam dong at the average exchange
          rates of foreign exchange market inter-bank by the State Bank of Vietnam announced
          at the time of invoicing.
          Where foreign exchange earnings on the exchange rate is not Vietnam, write to the
          cross rates with a foreign currency are the State Bank of Vietnam announced rates.
          Invoiceing instructions to sell goods and services in some cases follow Annex 4
          attached herewith.

Article 15. Mandate invoice
1. Salesperson assigned to a third party invoiceing for the sale of goods and services. Invoices
   assigned to third parties must still sign up to sell units as units authorized and mandated
   sealed units on the left side of the invoice (in case of those invoices were printed from
   device parties or mandated electronic invoiceing is not stamped by the authorized unit.) The
   proxy must be specified in writing between the mandate and the mandate received.
2. Text content must be clearly mandated information about invoices mandate (the form of
   invoices, invoices, invoices and sign the invoice number (from number to number ...)) ... ;
   purpose mandate and the term of mandate, mode of delivery or installation method
   authorized invoices (for self-printed invoices or electronic invoice) invoice payment
   mandate.
3. Parties must make informed proxy credentials can contain all information about invoicing
   proxy authorized purposes, the time limit mandated text-based mandate signed, with name,
   signature, seal (if a) the authorized representative of the party mandate.Mandated notice
   must be sent to tax offices directly managing the mandate and the mandate received.
4. Parties authorized to receive notices posted in places authorized to sell goods or services
   invoiceed to mandate the purchase of goods and services known.
5. When the mandate expired or terminated mandate invoice, they must determine in writing
   and must be delegated the right to remove notifications listed at sale of goods and services.
6. Party mandate and the mandate to receive a general report on the use of public mandate
   invoices in the invoice reported quarterly using the instructions in this Circular.

Article 16. Sale of goods or services are not required to invoice
1. Selling goods and services with total cost of 200,000 payment under each invoice shall not,
   unless the buyer requests up and delivery receipts.
2. When selling goods or services not invoiceing instructions in paragraph 1 of this Article, the
   seller must make a list of retail goods and services. The list must include the name and tax
   identification number and address of seller, name of goods, services, value of goods and
   services sold, date, name and signature who make lists. Where the sale of value added tax by
   deduction method, the retail lists must have criterion of "value-added tax rate" and "value-
   added taxes." Goods and services sold items on the list in order of date of sale (Form No.
   05/07 Annex 5 attached herewith).
3. End of each day, businesses make a value-added invoices or sales receipts the amount of
   selling goods or providing services on the day shown on the statement of the total, to sign
   and keep in communication for the buyer, the other joint rotation as prescribed.Criteria
   "name and address to buy" on this invoice stated that "no retail invoices."

Article 17. Invoiceed as the list of goods and services more than the lines of a number of
invoices
Case the sale of goods and services if the list of goods and services more than the lines of some
invoices, vendors can set up multiple invoices or choose one of two forms:
1. Vendor record consecutive invoice number. Line items of goods last invoice before the
   phrase "next following" and the first line of goods recorded an invoice after the phrase "to
   the front." The invoice lists all the items in consecutive order invoices to other
   invoices. Seller information, buyer information is fully recorded in the first invoice. Seller's
   signature and seal (if any), signature buyer, prices paid, surcharges, additional fee income,
   trade discounts, value added tax is recorded in the final invoice and crossed the space(if
   available).
2. Vendor lists are used to list the types of goods and services sold together with an invoice.
       a. Contents of invoice
           Invoice must clearly state "with the list of ..., on ..., September ....years ...". The
           "names" on the invoice only recorded the common name of the item.
           Other criteria stated in the invoice follow the guidance in paragraph 2 of Article 14
           of this Circular.
       b. Content on statement
           Vendor List by suitable design features, models and types of commodities, but must
           ensure the contents are as follows:
           - Vendor name, contact address, tax identification number
           - Name, quantity, unit price, money. In case the sales value added tax by deduction
                 method, the lists must have criterion of "value-added tax rate", "value-added
                 taxes." Total payment (exclusive of value added tax) on the amount of invoice
                 value.
           The list must clearly state "together with the invoice number ... Date ... months
           .... years "and have all the signatures of the seller, the buyer's signature as on the
           invoice.
           Where more than one list (01) pages, lists of pages must be numbered and must be
           continuously sealed. On the final list must contain the signature of the seller, the
           buyer's signature as on the invoice.
           Number of statements issued in conformity with the relevant invoice.The list is
           stored along with the invoice to the tax authority examination and comparison when
           necessary.
           Sellers and buyers to manage and maintain a list together with the invoices as
           prescribed.

Article 18. Dealing with invoices set
1. Where the invoices may be delivered to the purchaser, if we make the wrong invoice, sellers
   to slash the invoices and keep up with the wrong number.
2. Where the invoices were made and delivered to the buyer but not yet delivered the goods,
   service suppliers or the invoice has been made and delivered to the buyer, seller and buyer
   may declare the tax if it detects errors must cancel, seller and the buyer make a record of
   some withdrawal to set up false invoices. The minutes of recovery invoices must show the
   reasons for the recovery invoice. Seller crossed the joint, keeping up with the wrong invoice
   number and reset the new invoice as prescribed.
3. Where the invoices were made and delivered to the buyer, has delivered the goods, service
   suppliers, sellers and buyers of tax declarations, then errors are detected, the sellers and
   buyers must make a written or a written agreement clearly wrong, and sellers adjust
   invoiceing errors. Invoice clearly adjusted (up or down) the quantity of goods, price, tax rate
   of value added ..., value-added tax for the invoice number ... and signs ... Based on the
   invoice adjustment , seller and buyer sales tax difference is bought, sold, output tax,
   input. Invoice adjustments are not recorded negative (-).
4. Instructions for handling the invoice was up in some specific cases follow Annex 4 attached
   herewith.

Article 19. Handling of invoices in the case of continued use
1. Organizations, households and individuals to inform the tax authorities do not continue to
   invoice used in the following cases:
       a. Organizations, households and individuals approved by tax authorities to stop using
           the tax code (also known as closing tax code) must stop using the kind of invoice has
           not yet announced release use.
       b. Organizations, households and individuals to release alternative types of invoices to
           stop the use of alternative invoiceing has not been used.
       c. Organizations, households and individuals trading receipts of the tax authority does
           not continue to use the organizations, households and individuals that purchase
           invoices must be conducted under the guidance cancel invoice in Article 27 of this
           Circular.
       d. Invoices lost, burnt or under the guidance of Article 22 of this Circular.
2. The tax agency has direct management responsibility to inform end use value of the invoice
   follows:
           - The invoice does not continue to use by organizations, households and
               individuals to inform tax authorities in the cases referred to in paragraph 1 of this
               article.
           - Invoices may be made by organizations, households, individuals and business
               flee business address without notifying the tax authorities;
           - Invoices may be made by organizations, households and individuals to
               voluntarily stop trading but do not report to tax authorities;
           - Invoices for purchase of tax authorities that organizations, households and
               individuals that commit acts of giving or selling.

Article 20. Use of illegal invoiceing
Use of illegal invoice is the use of false invoices, invoices can not use value, end use value.
Invoice is fake invoices printed form or create invoices issued by organizations or individuals or
print, create the same number of invoices the same symbol.
Invoices may be used as valid invoice has been created under the guidance of this Circular, but
not complete release announcement.
Invoice value of all the invoices have been used to release all the procedures but the
organization or individual issuing the notice is not to continue using more, other invoices have
been lost after issuing notices are organized individual distribution of the loss to the tax agency
management, direct invoiceing of organizations and individuals have stopped using the tax code
(also known as closing tax code).
Article 21. Using illegal invoiceing
1. Illegal use of invoices as making false invoices; for sale or invoice may be made to
    organizations and individuals make when selling goods or providing services (except for the
    invoices used by the sell or grant and tax cases assigned invoiceing under the guidance of
    this Circular); for sale or invoices for established organizations and other personal
    accounting, tax or budget invoiceing; up invoice does not contain all required content;
    invoiceing discrepancies between related content, using invoices for goods and services to
    support goods and services.
2. Some specific cases were identified as using illegal invoiceing:
        - Invoices are not content to be recorded in part or whole.
        - Use the invoice of organizations and individuals to sell out, to legalize the goods and
           services purchased without documents or goods and services sold to tax fraud, to sell
           goods                      but                   not tax                     declaration.
           - Use the invoice of organizations and individuals to sell goods and services, but not
           declared for tax payment, tax fraud, to eligible goods and services purchased without
           vouchers.
        - Invoice is the difference in the value of goods, services or misleading criteria
           required between copies of invoices.
        - Use sales invoices, services that the tax office, police office and other agencies have
           concluded that use of illegal invoiceing.

Article 22. Handling in case of loss, fire damage invoice
1. Organizations, households and individuals of the loss of business, fire, or damage invoice
   has not yet set up to report the loss, fire damage and to inform the tax agency directly
   managing (Form No. 3.8 Appendix 3 attached herewith) not later than five (05) days from
   the date of the loss, fire damage invoice.
2. Where the sale of goods and services the seller has invoiceed in accordance with but then the
   seller or the buyer losing, fire, damage to two invoices have been established, the original
   seller and buyer make a record noted that, in the record indicate to a seller's invoice and
   paying tax in a month, your name and signature of legal representative (or authorized
   person), stamped ( if any) on the record and the seller to a copy of the invoice, the
   certification of the legal representative and stamped on the copies of invoices for delivery to
   the buyer. The buyer used the invoice copy attached to the minutes of the loss, fire, damage
   to two invoices to vouchers and tax declaration. The seller and the buyer must take
   responsibility for the accuracy of the lost, burnt or invoice.

Article 23. Use of purchase invoices
1. Buyers used legal invoices in accordance with law to prove the right to use, ownership of
   goods and services; entitled to promotion, after-sales, lottery or by compensation provisions
   of the law is used to operate the accounting for purchased goods or services in accordance
   with the law on accounting declare taxes, registration rights to use, property rights and to
   declare payment of state budget funds under the provisions of law.
2. Invoices used in the cases in paragraph 1 shall be:
       - Invoices for purchase of goods or services the original, 2 (copies handed to
           customers), except in the cases mentioned in Article 22 of this Circular.
       - Invoices must complete the targets and contents as prescribed and have integrity.
       - Data and written, typed or printed on the invoice must clearly and fully and
           accurately as prescribed, not erased or repaired.
       - Invoices are not under the circumstances mentioned in Article 20 and Article 21 of
           this Circular.

Chapter IV
RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS
THE MANAGEMENT AND USE INVOICE

Article 24. Rights and obligations of organizations, households and individuals to sell
goods and services
1. Organizations, households and individuals to sell goods and services can:
       a. Create a self-printed receipts and invoices in order to use if they satisfy conditions
          under the guidance of this Circular;
       b. Purchase invoices issued by the Tax Department if entitled to purchase them under
          the guidance of this Circular;
       c. Use of legal invoices to cater for business activities;
       d. refuse to supply data to the printing, distribution, use receipts to organizations and
          individuals are not competent under the provisions of law;
       e. Lawsuits organizations and individuals that commit acts infringing the right to create,
          distribute and use the legal invoices.
2. Organizations and individuals to sell goods and services are obliged to:
       a. Management activities generate invoices as directed in this Circular;
       b. Contract with the invoice placed in institutions are eligible to receive printed
          instructions in paragraph 4 of Article 8 of this Circular in the case of printing
          invoices;
       c. To prepare and send notices issued under the provisions of the invoice;
       d. To prepare and deliver invoices when selling goods and services to customers, except
          where not required for invoiceing under the guidance of this Circular;
       e. To regularly examine the use of invoices, timely prevention of expression violations;
       f. Report on use of invoices for the tax agency directly managing the instructions in
          Article 25 of this Circular.

Article 25. Report on use of invoices
Quarterly, organizations, households and individuals to sell goods or services (other than the
object-level tax agency invoice) shall submit reports on the use of invoices for the tax agency
directly managing.Report on the invoice is sent using the same profile value-added tax of the
first month of next quarter (Form No. 3.9 Appendix 3 attached herewith).
Organizations, households and individuals to sell goods or services shall submit reports on the
use of invoices after the division, merger, dissolution, bankruptcy, ownership conversion,
assignment, sale, leasing state-owned enterprises with the deadline for settlement of tax records.
Where organizations, households and individuals relocate to other areas and business areas are
managing the tax office directly, they must submit reports on the use of invoices with the tax
authorities where to move before sending Newspaper issue invoices to the tax office destination
(Appendix 3 3:10 denominator issued herewith).


Article 26. Storage, preservation invoice
1. Establish self-printed invoices may be stored in a computer system according to the
   information security.
2. Printing invoices may be stored up and preserved in storage in the storage mode to preserve
   valuable documents.
3. Invoices were established in the accounting unit is stored in accordance with storage and
   preservation of vouchers.
4. Invoices were made in organizations, households and individuals is not the accounting unit
   is stored and preserved as separate property of organizations, households or individuals.

Article 27. Cancel invoice
1. Invoice is cancellation abandoned
       - Invoiceing proofing, printing error, in the same, in excess, in failure; the original
           film, plates and other tools have similar features to create invoices in place has been
           identified as no longer in the complete destruction any form of invoice or no text on
           the invoice to be able to assemble, copy or restore the original version.
       - Invoices shall be determined in order complete if canceled invoice software
           intervention can not continue to create invoices.
2. The case of cancellation invoice
   a. The invoice is printed in the wrong place, in duplicate, in excess must be destroyed
       before the liquidation of contracts placed in the invoice.
   b. Organizations, households and individuals can not continue to invoice using the invoice
       must be canceled. Time limit for cancellation invoice within thirty (30) days from the
       date of notification to the tax authorities. Where organizations, households and
       individuals are stored in the case of invoices tax authorities have notified end use value,
       term cancellation invoice within ten (10) days from the date the tax information all
       values reported from the use or find lost invoices.
   c. The invoices set of accounting units were destroyed in accordance with the law on
       accounting.
   d. These invoices have not established but is physical evidence of the destruction that the
       case is not treated as prescribed by law.
3. Cancellation invoice of organizations, households, individuals and business
   a. Organizations, households and individuals to set up business inventory invoice to cancel.
   b. Business organizations have set up a council to cancel the invoice. Council to cancel the
       invoice must have a management representative, the representative of the accounting
       division of the organization.
       Households and individuals do not have to set up business council to cancel the invoice.
   c. The Council members must sign a cancellation invoice invoiceing records destroyed and
      shall be responsible before the law in case of errors.
   d. Records of invoices, including cancellation:
      - Establish a Council decision to cancel the invoice, except for households, individuals
          and business;
      - The inventories need to cancel an invoice detailing the name of the invoice, sign the
          invoice form, sign the invoice, invoice number down (from ... to ... or the detailed list
          of each number invoice if the invoice number to cancel does not continuously);
      - Minutes of cancellation them;
      - Report results to cancel an invoice that says: type, symbol, number of invoices from
          the ... to the destruction, the reason for cancellation, cancellation dates, methods of
          destruction (3:11 denominator Appendix 3 attached herewith).
          Dossiers cancellation invoice is stored in the organization, household, personal and
          business use invoice. Results announcement to cancel individual invoice was made in
          two (02) copies, one save, a copy sent to the tax authority directly managed within
          the year (05) days from the date of cancellation of invoices.
4. Cancellation of the tax invoice
   The tax authority is canceled by the Department for tax invoice printing has not yet
   announced release issued but not yet sold or continued use.
   General Tax Department shall cancel the process prescribed by the Department of Tax
   invoice printing.

Chapter V
SANCTIONS ON VIOLATION OF ADMINISTRATIVE INVOICES

Article 28. Sanctioning of administrative violations of invoices
The sanctioning of administrative violations of invoices comply with the provisions of Article
from Article 28 to Article 35 of Chapter 5 of Decree No. 51/2010/ND-CP.

Article 29. Competent to sanction administrative violations of the invoice
Competent to sanction administrative violations of the invoice made in accordance with Article
37 of Chapter 5 of Decree No. 51/2010/ND-CP.

Chapter VI
TESTING, INSPECTION OF INVOICE. SETTLEMENT OF COMPLAINTS
DENUNCIATION VIOLATION OF INVOICES

Article 30. Check the printing, distribution, management and use of invoices
1. Inspection at the offices of tax
   a. The tax agency shall examine the printing, distribution, management and use of invoices
       on reporting the invoice used by organizations, households and individuals.
       Where the tax authorities through inspection to detect signs of violation, within fifteen
       (05) working days from the date of discovery, the tax authority in writing to request the
     organizations, households and individuals to report explanatory statement.
     2. Check the invoice at the offices of organizations, households and individuals use
     invoice
     a) In cases where organizations, households and individuals do not justify or explain
     unsatisfactory, the agency decided to issue tax invoices inspection at the offices of
     organizations and individuals.
b.   Inspection shall invoice was specified in the decision to test at the office or point of sale
     of the unit include: the legal basis for inspection, test subjects, the contents of the
     control ; time conducting inspections; inspection team leader and members of inspection
     teams; powers and responsibilities of inspection and test subjects.
c.   The head of the tax agency directly managing the organization, household or individual
     decision-making responsibility to check and inspection decisions.
d.   At least five (05) working days from the date of signing the decision, decided to check
     the invoice at the offices of organizations, households and individuals should be sent to
     organizations, households and individuals. During the three (03) working days from the
     date of receipt of the decision or check the invoice before the invoice examined at
     headquarters organizations, households, individuals, organizations, households and
     individuals demonstrate the preparation, issuance, use regulations, the invoices on the
     heads of the tax repeal decision decided to check invoices.
e.   The examination must be conducted within ten (10) working days from the date the tax
     agency issued the inspection decision.Where the decision after receiving the check
     invoices, organizations, households and individuals proposed to postpone the
     examination must be conducted in writing to the agency and tax reasons to postpone the
     time the tax office view decision. Within five (05) working days from the date of
     receiving a written request to postpone the inspection, the tax office to inform
     organizations and households and individuals about accepting or not accepting the
     delay inspection time.
     Time to check the invoice at the office, store organization, household or individual shall
     not exceed five (05) working days from the date of inspection. In case of necessity, the
     heads of the tax which may be renewed every time testing, extended time limit of five
     (05)                                                                                    days.
     Within five (05) working days from the end of testing, inspection teams to check the
     minutes.
     Organizations, households and individuals are entitled to receive check inspection
     records invoice, explaining the content required inspection records and reserve their
     opinions in the inspection record (if any).
f.   Handling of test results
     - At least five (05) working days from the date of signing the inspection record with
         organizations and individuals subject to inspection, inspection team leader shall
         report the decision to examine the test results. In case of violation must be sanctioned
         administratively, within ten (10) working days from the date of registration records,
         the heads of tax authorities must issue decisions to sanction administrative
         violations . Organizations, households and individuals are obliged to check the
         execution of the decision process test results.
     - If the test detects violations of the management and use of invoices which require the
         tax treatment depending on the nature and seriousness of the violation, the tax agency
         decided to issue inspection, inspection tax under the provisions of the Tax
         Administration Law, Law on Inspection and testing process, the tax inspector.
Article 31. Inspection of the invoice
The inspection of invoices associated with the execution of inspection at the offices of tax laws
to taxpayers.
Article 32. Complaints and denunciations, and settling complaints and denunciations on
the invoice
Complaints and denunciations, and settling complaints and denunciations about invoiceing
instructions in this Circular shall comply with the law provisions on complaints and
denunciations.

Chapter VII
ORGANIZATION

Article 33. Takes effect
1. This Circular takes effect from the date 01/01/2011 and replaces Circular No.: 120/2002/TT-
   BTC dated 30/12/2002 guiding the implementation of Decree No. 89/2002/ND- CP dated
   07/11/2002 of the printing, distribution, use and management of invoices, 99/2003/TT-BTC
   Circular dated 23.10.2003 amending and supplementing Circular No. 120/2002 / TT-BTC,
   16/2010/TT-BTC Circular dated 01.02.2010 amending and supplementing Circular No.
   120/2002/TT-BTC. The content guidelines of invoices in the previous documents contrary to
   this Circular are hereby repealed. Other guidance documents on the invoice are not
   inconsistent with this Circular is still effective.
2. Organization, household, personal and business implementation of the inventory to
   determine the invoice issued by the Ministry of Finance has purchased or invoices printed by
   enterprises themselves according to the provisions of Circular No. 120/2002/TT-
   BTC Ministry of Finance Decree No. 89/2002/ND-CP huongdan not use.
    Where there is no need for continued use shall cancel the invoice and proceed with creating
   invoices and invoiceing notices issued new guidance in this Circular.
   Where organizations, households and individuals wishing to continue using the registration
   shall continue to use the invoice to the tax offices directly managing them (sample 3.12
   Appendix 3 attached to this Circular) to be continue to use to end on 31/03/2011. Time limit
   for registration not later than the date 20/01/2011.
   Where to end on 31/03/2011, organizations, households and individuals may use up the
   invoice, the organizations and individuals to cancel the invoice as directed in Article 27 of
   this Circular.
3. Agency sales tax invoices shall be made only for micro enterprises and enterprises in areas
   with economic conditions - social problems and difficulties instructions in paragraph 2 of
   Article 5 and Article 11 paragraph 1 of this Circular in 2011. From 2012 onwards, micro
   enterprises, enterprises in areas with difficult socio - economic conditions and particularly
   difficult to create invoices for use under the guidance of this Circular.
4. Organizations, households and individuals wishing to use invoices from 01/01/2011 is done
   to create self-printed invoices, invoices and notices placed in the invoice issued since 2010
   under the guidance hereof.

Article 34. Responsibility for implementation
1. Tax authorities at all levels have common responsibilities and guide their organizations,
   households, individuals and business, not business and purchase goods and services comply
   with the contents of this circular, inspection and handling violation of organizations,
   households and individuals using the invoice.
2. Organizations, households and individuals engaged in activities related to printing,
   distribution and use invoices to fully implement instructions in this Circular.
   In the course of implementation if any problem arises, the organizations and individuals
   promptly to the Ministry of Finance for study and settlement. /.
                                  Appendix 1
  SYMBOL GUIDE AND RECORD INFORMATION REQUIRED IN THE INVOICE
             (Issued together with Circular No. 153/2010/TT-BTC
                  September 28, 2010 of Ministry of Finance)

1.1. Name invoices includes: value added invoices, sales invoices, invoices, export-cum
internaltransport; invoices consignment agent; stamps, tickets, tags.

1.2 Symbol sample invoice (invoice form): symbol sample invoice number is 11 characters
   - The first two characters show invoices
   - A maximum of 4 characters followed by an invoice showing the name
   - The next 01 characters to show the number of invoices
   - 01 characters followed by "/" to distinguish numbers with the number of samples in a
      invoice.
   - 03 characters followed by the number of samples in a invoice.

Symbol table first 6 characters of the sample invoice:
                            Invoice type                                    Form No.
   1. Invoice value.                                                        01GTKT
   2. The sale invoices.                                                    02GTTT
   3. Invoice export.                                                       06HDXK
   4. Sales invoices (for organizations and individuals in the non-         07KPTQ
      tariff).
   5. These documents are managed as the invoice include:
           - Cum internal transport of goods;                               03XKNB
           - Submit ex-warehouse sales agent.                               04HGDL


For example, Symbol 01GTKT2/001 be understood as the first form of the type of invoice value
to 2.
    - For stamps, tickets, tags: Compulsory written three letters to distinguish the stamps,
       tickets, tags of the type of value added invoices or receipts from sales. The remaining
       information by organizations and individuals to self-regulation but does not exceed 11
       characters.
           Specifically:
           o        Symbol 01 /: for stamps, tickets, card type VAT invoice
           o        Symbol 02 /: for stamps, tickets, card type sales invoice

1.3. Symbol invoices: invoice sign is 6 characters for an invoice from organizations and
individuals in and put in and 8 characters for invoices issued by the Tax Department.
           o        The first two characters to distinguish the sign the invoice.
           Distinguish the two characters are 20 letters in uppercase letters of the alphabet
           Vietnamese include: A, B, C, D, E, G, H, K, L, M, N, P, Q, R , S, T, U, V, X, Y;
           o        3 characters shown in the final notice of issuance of invoices and invoice
                    forms.
           In notices issued invoices be expressed in the last two digits of the year announces
           the release;
           Symbols of invoice forms: using three symbols:
           E: electronic invoice,
           T: Self-printed invoices,
           P: Invoice printing;
           Between the two parts separated by a slash (/).

           For example:
           AA/11E: AA which means the sign invoice; 11 invoice issued in 2011; E: is the
           symbol for electronic invoiceing;
           AB/12T: in which AB is a sign the invoice; 12: invoice issued in 2012; T is the
           symbol of self-printed invoices;
           AA/13P: AA which means the sign invoice; 13 invoice issued in 2013; P: symbol is
           placed in the invoice.
           To distinguish the invoices placed in the Department of Taxation and invoices of
           organizations and individuals, the tax invoices printed by the Department, issued the
           first 02 characters symbols (called code tax invoice by the Department for printing
           and                                                               distribution issue).
           For example, tax invoices issued by the Department in Hanoi, has issued the
           following notation:
           01AA/11P invoice showing signs placed by the Tax Department in Hanoi, released
           in 2011;
           03AB/12P invoice showing signs placed by the Tax Department in Ho Chi Minh
           City, released in 2012;
(List of Tax Code invoice provinces and cities directly under the Central Government under
Annex 2 of Circular No. 153/2010/TT-BTC)

1.4. Number of invoices: recording a sequence of consecutive natural symbols in the same
invoice, including 7 digits.

1.5. Copies of Invoice: Each invoice must be from two to back up and to a maximum of 9,
which required 2 to:
           o       Copy 1: Save
           o       Copy 2: To Delivery to the buyer
The copy from the 3rd onwards to be named but who uses specific provisions creating invoices.

1.6. Name, tax identification number of the invoice printing organizations: placed at the
bottom, middle or side of the invoice. /.
                                   Appendix 2
          CODE OF THE TAX INVOICE OF PROVINCES AND CITIES
                        UNDER THE CENTRAL ISSUE
               (Issued together with Circular No. 153/2010/TT-BTC
                    September 28, 2010 of Ministry of Finance)

Code             City-Province       Code              City-Province
01     Hà Nội                        34     Bình Thuận
02     Hải Phòng                     35     Vũng Tàu
03     Hồ Chí Minh                   36     Đồng Nai
04     Đà Nẵng                       37     Bình Dương
06     Nam Định                      38     Bình Phước
07     Hà Nam                        39     Tây Ninh
08     Hải Dương                     40     Quảng Nam
09     Hưng Yên                      41     Bình Định
10     Thái Bình                     42     Khánh Hoà
11     Long An                       43     Quảng Ngãi
12     Tiền Giang                    44     Phú Yên
13     Bến Tre                       45     Ninh Thuận
14     Đồng Tháp                     46     Thái Nguyên
15     Vĩnh Long                     47     Bắc Kạn
16     An Giang                      48     Cao Bằng
17     Kiên Giang                    49     Lạng Sơn
18     Cần Thơ                       50     Tuyên Quang
19     Bạc Liêu                      51     Hà Giang
20     Cà Mau                        52     Yên Bái
21     Trà Vinh                      53     Lào Cai
22     Sóc Trăng                     54     Hoà Bình
23     Bắc Ninh                      55     Sơn La
24     Bắc Giang                     56     Điện Biên
25     Vĩnh Phúc                     57     Quảng Ninh
26     Phú Thọ                       58     Lâm Đồng
27     Ninh Bình                     59     Gia Lai
28     Thanh Hoá                     60     Đắk Lắk
29     Nghệ An                       61     Kon Tum
30     Hà Tĩnh                       62     Lai Châu
31     Quảng Bình                    63     Hậu Giang
32     Quảng Trị                     64     Đắk Nông
33     Thừa Thiên - Huế
                                                         Appendix 3
                                                INVOICE FORMS, TABLES
                                    (Issued together with Circular No. 153/2010/TT-BTC
                                         September 28, 2010 of Ministry of Finance)

            3.1. Sample Invoice Value Added Tax Bureau issued
 Tax office name:................                                                                                          Form No.: 01GTKT3/001
                                                              INVOICE
                                                           ADDED VALUE                                                          Serial: 01AA/11P
                                                                    Copy 1: Save                                                 No.: 0000001
                                                          Date………Month………Year.....
Company:.............................................................................................................
VAT code:......................................................................................................................
Address:....................................................................Bank Account.....................................
Tel:.......................................................................................................................
Buyer.........................................................................................................................
Company........................................................................................................................
VAT:......................................................................................................................
Address................................................................. ... Bank A/C....................................
No.                   Description                              Unit                    Q’ty                    Unit price              Amount
 1                            2                                   3                       4                           5                 6=4x5




                                                                                                            Total Amount:..................................

                                                                                     VAT rate: ........... % , VAT : …………………..

                                                                                                             Total payment: …………………..
In words:...........................................................................................................................................................

                       Buyer                                                                                              Seller
                 (Ký, ghi rõ họ, tên)                                                                          (Ký, đóng dấu, ghi rõ họ, tên)



                                      (Cần kiểm tra, đối chiếu khi lập, giao, nhận hoá đơn)
                                  (Printing in AAA company......., VAT code............)
3.2. Sample sales invoice issued by the Tax Department (Appendix 3 attached Circular No.
     28/9/2010 dated 153/2010/TT-BTC of the Ministry of Finance)
     (Print Company .......,Tax Code ............)

TAX OFFICE NAME.....                                                                                                    Form No.: 02GTTT3/001
                                                             SELLING INVOICE
                                                                       Copy1: Save                                                 Serial: 03AA/11P
                                                                                                                                   No.:     0000001
                                                         Date………Month………Year.....
Seller:........................................................................................................................................................
VAT code:................................................................................................................................................
Address:................................................................ Bank A/C...................................................................
Tel:............................................................................................................................................................
Buyer................................................................................................                                                     .......
.......................................................
Company...................................................................................................................................................
........
VAT
code:........................................................................................................................................................
Address............................................................                                                                                     Bank
A/C................................................................................
 No                         Description                                  Unit                    Q’ty             Unit price                 Amount
   1                                 2                                      3                      4                     5                    6=4x5




                                                                                                Total Amount: …...............................
By words:......................................................................................................................................

                  Buyer                                                                                                        Seller
            (Ký, ghi rõ họ, tên)                                                                                    (Ký, đóng dấu, ghi rõ họ, tên)




                                      (Cần kiểm tra, đối chiếu khi lập, giao, nhận hoá đơn)
        3.3. An application form to purchase invoices (Exhibit 3, issued together with Circular
             153/2010/TT-BTC of the Ministry of Finance on 28.9.2010)

                                                  SOCIALIST REPUBLIC OF VIETNAM
                                                   Independence - Freedom – Happiness
                                                                                          .........,dated ... ... months …… year ... ... ...

                                             APPLICATION FOR PURCHASE INVOICE
                  To: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        I. Organizations and individuals requesting purchase invoice: ... ... ... ... ... ... ... ... ... ... ..... ...
        1. Name of individual (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..
        2. Tax Code: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        3. Headquarters address (Please follow registration tax): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        4. Address to receive a tax notice (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ...
        5. Contact telephone number: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
             Fixed: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....
            Mobile: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ....
        6. Legal representative at (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        7. Capital (contributed enough items by number): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        8. Number of employees: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ...
        9. Buyer's name invoice (for households and business, the buyer's name is the household
        invoices
        business, household case for other persons authorized by power of attorney must be attached):
        ... ... ... ... ... ……………………………………………………………………………………....
        ID people buying invoice: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ..
        Date :.......................................... level Level where :............................................... ...........
        II. Number of invoices and vouchers offered to buy:
        Proposed sale tax office receipts, vouchers for use by the number and type as follows:
                                     Số lượng                              Sử dụng trong kỳ                                                       Số lượng
     Invoice       Tồn đầu                                                                                                        Còn
No                                    mua kỳ               Sử             Xóa                                                                       mua
      types        kỳ trước                                                      Mất     Hủy                     Cộng            cuối kỳ
                                       trước              dụng            bỏ                                                                       kỳ này




        I commit:
        Have studied the provisions of the Tax Law, the Government's Decree 51/2010/ND-CP and
        Circular of the Ministry of Finance 153/2010/TT-BTC instructions on the invoice and sale of
        goods provision of services .
        Management and use of invoices issued by the tax regulations. If violations of organizations and
        individuals bear full responsibility before the law.

        Notes                                                                                              REPRESENTATIVE BY LAW
        Households, individuals and
                                                                                                           (Signed, sealed and full name)
        business do not need sealing
3.4. Form of application for a single (Exhibit 3, issued together with Circular 153/2010/TT-
BTC of the Ministry of Finance on 28.9.2010)

                                          SOCIALIST REPUBLIC OF VIETNAM
                                          Independence - Freedom – Happiness


                                                                                    .........,dated ... ... months …… year ... ... ...

                                APPLICATION FOR RETAIL INVOICEING

                          To: ……………………………………………………………………
I. Organizations and individuals applying for individual invoices:
1 / Name of individual:

2/ Address:
No.: …………………………………..…….Lane (ngách, xóm) ………………………
Street: ...............………………........................................................................
Ward…………………………….……........................................................…….....
District: ………………………………City : ………………………….

3 / The decision to establish the organization (if applicable): / Name of individual:

Issue date:........................................................... Granting agencies.......................................

4/ VAT code (If any):......................................................................................................
5/ Invoice the recipient's name (case is individual, the name of the recipient is an
individual invoice granting
invoice):............................................................................................................................
6 / people to get ID
invoice:......................................................................................................

Ngày cấp: ............................................. Nơi cấp:................................................................

II. Revenue generated from the sale of goods or providing services:
- Names of goods, services :........................................................................................................... .
- The name of the purchaser of goods and services :........................................ ...............................
- Address the purchase of goods and services :................................................. ...............................
- Tax Code who purchase goods and services :...................................................... ..........................
- Number and date of purchase and sale contracts of goods and services (if any ):.........................
- Revenue generated :.................................................................................................................... ...



Is an organization (or individual) has no business registration, no regular business, we have
studied the tax laws, the Government's Decree 51/2010/ND-CP and Circular No. 153/2010 / TT-
BTC of the Ministry of Finance guiding Decree No. 51/2010/ND-CP.
We commit:
- The declaration above is entirely true, if false or incomplete, the agency may refuse to issue tax
invoices.
- Manage invoices issued by the tax regulations of the State. If we breach will bear full
responsibility before the law.

   HEAD OF THE AGENCY FOR                                                        REPRESENTATIVE BY LAW
          TAX REVIEW                                                               (Signature, name and seal))
     (Signature, name and seal)
Annex 4
GUIDELINES FOR SALE OF GOODS BILL,
SERVICES FOR SOME CASES
(Issued together with Circular No. 153/2010/TT-BTC September 28, 2010 of Ministry of
Finance)
1. Organizations and individuals liable to pay value added tax by tax deduction method when
    selling goods or providing services to use VAT invoices. When billing, organizations and
    individuals must fully and accurately the elements specified in the invoice. VAT invoices
    must clearly state the selling price without VAT, surcharges and fees in addition to price (if
    any), VAT and total tax payments have been.
    Organizations and individuals liable to pay value added tax calculated directly on the VAT,
    the method of fixing when selling goods or providing services to use sales invoices.
2. In some cases the use and recording invoices, vouchers are made as follows:
    2.1. Organizations and individuals liable to pay tax by tax deduction method of selling goods
         or services not subject to VAT, are exempt from VAT, the use of VAT invoices, the
         VAT invoice line items only selling price is the price paid, the tax rate and VAT amount
         blank and crossed out.
         Where organizations and individuals liable to pay tax by tax deduction method, but
         there are activities for gold, silver, gems and foreign currencies to pay VAT by the
         direct method, the use of sale invoices for work trading in gold, silver, gems and foreign
         currencies.
    2.2. Organizations and individuals to import and export are liable to pay VAT by tax
         deduction method for receiving imported goods entrusted to other institutions, when
         delivering the goods entrusted to establish the basis of the following documents
         Receiving establishment entrusted import-export of imported goods when the
         consignee, if you have to pay VAT in the import process, basis of VAT invoices for
         consignment basis to a basis of import declaration, VAT deduction inputs for goods
         imported under consignment. Case basis may be mandated to receive payment of import
         VAT at the import stage, the export of goods imported under consignment basis bill
         cum internal transport together with internally ordered according to testify circulation of
         goods from the market. After you have paid VAT in the import process for entrusted
         import goods, the new facility billed as prescribed above.
         VAT invoice import-export consignment items
        a. Price without VAT included: the actual value of goods imported under the CIF price,
            import duties, excise taxes and other amounts payable under the regulations in the
            import process (if .)
        b. The VAT rate and VAT amount recorded in the amount of tax paid at import stage.
        c. Total payment amount (= a, b)
            Receiving establishment entrusted import separate VAT invoices for payment of a
            commission entrusted import.
    2.3. Where organizations and individuals in or exported from export receipts in order to use
         when exporting goods, services, organizations and individuals use the export invoice or
         export in order to put in inventory declaration, payment or reimbursement
         When exporting goods to transport to gate or where the procedures to export or use
         facilities cum internal transport orders with internally prescribed witness from the
         circulation of goods on the market.
    Where the export consignment of goods, shipment delivery to consignee basis, the basis
    of export consignment of goods using cum internal transport together with the internal
    command.
2.4. Using invoices and vouchers for goods and services promotion, advertising, samples,
     giving donations, gifts and internal use of organizations and individuals to declare and
     pay VAT by deduction method except:
    a. For goods and services used for sales promotion, advertising, free samples for
        manufacturing, trading goods and services (products, goods and services used for
        sales promotion, advertising, goods form prescribed by the law on trade promotion
        activities) must be billed on the invoice the name and quantity of the goods, stating
        that sales promotion, advertising, samples free of charge; current tax rates, VAT does
        not burn, slash.
    b. For goods and services used to give, donation, transfer, salary payments to
        employees and internal consumption shall be invoiced VAT (or sales invoices), the
        invoice records indicators and fully taxable as bills of sale of goods and services to
        customers.
2.5. Goods and services, the discount on the VAT invoice the sale price has dropped, the
     VAT, the total price paid including VAT.
     If the applicable discount based on number of sales of goods and services actually
     purchased it reaches a certain amount of discount goods sold is calculated on the invoice
     adjustment or sell goods or services last purchase or subsequent period. Invoice must
     specify the number of bills discounted prices and rebates.
2.6. Business organizations declare and pay VAT by deduction method of transferring goods
     to their dependent cost-accounting basis, such as branch stores in other localities
     (provinces and cities under central authority) to sale or transfer between branches, with
     each unit depends; export goods to establishments selling agents receive the correct
     price, commission, based on the method of business organization and
     accounting, facility may choose one of two ways of using invoices and vouchers as
     follows:
    a. VAT invoices to use as a basis for declaration and payment of VAT at each stage of
        each unit and independent of each other;
    b. Using cum internal transport together with the internal order; Use bills consignment
        agents prescribed for goods exported to the establishment as agents with internal
        orders sets.
        Basis of accounting, branch stores and establishments act as sales agents to sell
        goods to the billing according to the buyer, at the same time make a list send goods
        sold on the basis transfer of goods or goods sent under-sold (collectively, the
        consignors) to the consignors VAT invoices for goods delivered to the actual
        consumption basis of accounting, branch store Now, accepted as the basis of sales
        agents
        Where the number of establishments and sales of large goods sold, a list may be
        established for 05 days or 10 days. Where the goods sold have different VAT rates
        must be listed separately for sale of goods subject to each tax rate.
        Basis of accounting, branch stores and establishments act as sales agent shall declare
        and pay VAT on goods sold to the buyer and the declaration and deduction of input
        VAT application of the VAT base for export shipment
2.7. Organizations and individuals as agents to purchase goods in the forms when paying for
     goods purchased consignment basis to bill for goods purchased and agent commission
     (if any).
2.8. Organizations and individuals to purchase goods and invoices the seller, the buyer has
     received goods, but then the buyer the goods are not detected properly, the quality must
     return all or part of goods, when Goods returned to the seller, must be billed basis,
     clearly stating the goods are returned to the seller due to wrong specifications, quality,
     value added taxes.
    Where the purchaser has no bills, when returning goods, the buyer and the seller must
    make a report clearly indicate the type of goods, quantity, value returned by price
    without VAT tax VAT invoice sales (serial number and date of the invoice), the reason
    of delivery and the seller has withdrawn the bill up
2.9. Organizations and individuals to sell goods using a mobile-cum internal transport
     together with the internal order as required, when selling goods in accordance with
     billing.
2.10.        Base building construction, installation, which made a long time, the payment
     made according to schedule or workload to complete delivery, to billing settlement
     construction and installation volume table Affairs. VAT invoice must clearly state the
     VAT revenue and VAT. Where the construction work was completed invoice payment,
     but when the value of works approved the settlement value of construction works have
     adjusted value of construction to pay the invoices and vouchers to adjust pricestreatment
     works must be paid.
2.11.        Where organizations and individuals dealing in real estate, infrastructure
     construction, construction of houses for sale, transfer payment is made according to the
     project schedule or payment schedule stated in the contract, the collection, organization
     or individual must issue VAT invoices. On the invoice stating the amount of revenue,
     land value is deducted from taxable sales, the VAT rate and VAT amount.
2.12.        Organization of financial leasing rental property subject to VAT invoices must be
     prescribed.
     Organization of financial leasing rental property subject to VAT must be added invoices
     (for assets purchased in the country) or vouchers to pay VAT at the import stage (for
     imported assets), total amount of VAT VAT invoice must match the amount of VAT
     VAT invoice (or voucher to pay VAT on imports).
     The case of property purchased for lease is not subject to VAT, no VAT invoice or VAT
     payment voucher in the import VAT is not included in the invoice.
     The billing is as follows:
    -
         If the organization leasing the entire transfer of VAT invoice to purchase the
         property leasing finance to the lessee may declare a tax deduction of input VAT for
         the lease of property the organizations financial leasing invoice to the lessee as a
         basis for deduction of input VAT as follows
         VAT invoices for payment for the first financial leasing services, leasing
         organizations clearly paid service leasing and input VAT of asset finance leasing,
         cash flow items found value of financial leasing services (excluding VAT of the
         property), the tax rate blank and crossed out, the correct recording of VAT input
         VAT on the leasing of property.
    -
         Handling the billing when the contract terminated before the deadline:
               Seize the assets of financial leasing: The case for hiring organizations and
                financial lessee entire selection deductible VAT of the property for lease, the
                lessee has to adjust the VAT deduction on the value Left-VAT records
                determined to seize the assets transferred to the leasing organization. VAT
                invoices clearly state the VAT paid export of asset recovery; cash flows of
                goods, the tax rate is not blank and crossed out; tax cash flow the amount of
                VAT calculated on the residual value determined exclusive of VAT according
                to the minutes of asset recovery.
             Sell assets recovery: financial leasing organization while selling assets to
                recover VAT invoices according to customers
2.13.       Organizations and individuals engaged in buying and selling foreign currencies
     arising in foreign countries make a list detailing sales by buying and selling foreign
     currencies. Establishments must keep the transaction documents for the purchase and
     sale abroad in accordance with law on accounting. The activities of purchasing and
     selling foreign currency in the country to generate invoices as prescribed
2.14.       Organizations and individuals to buy or sell gold, silver, gems, if purchased by
     individuals and business, no invoices, make a list of purchased goods in the form of
     01/TNDN (Issued together with Circular No. 130 / 2008/TT-BTC dated 26/12/2008 of
     the Ministry of Finance)
2.15.       Organizations and individuals in tax-free when selling goods and services using
     sales invoices (categories for organizations and individuals in the non-tariff).
2.16.       Invoices and vouchers for contributed assets, assets transferred are as follows:
    a. The party has contributed assets are personal, not business organizations:
        a.1. Where individuals, business organizations have not contributed as capital assets
        into limited liability companies, shareholding companies, the vouchers for the assets
        contributed as capital contribution certificate records, financial records
        deliveryproduction.
        a.2. Where individuals use the property under his ownership, the value of land use
        right to establish private businesses, law office procedures are not required to transfer
        ownership of property, land use right transfer private enterprise, the absence of legal
        documents to prove the cost of assets must be written valuation of assets held as
        prescribed by law as a basis for accounting of assets fixed
    b. Party has contributed assets, assets transferred as organizations and individuals doing
        business:
        b.1. Contributed assets to the enterprise must have: minutes of business capital
        contribution, the joint venture, asset valuation minutes of receiving the Council's
        capital contribution to the capital contributors (or written to organization's cost
        function evaluation as prescribed by law), together with the record source property.
        b.2. Assets transferred between member units of accounting in organizations and
        individuals to transfer assets to split, merge, merger, transformation of enterprises,
        organizations and individuals have assets assets transferred to a transfer of property
        order, together with the record source property and not invoiced.
        Where the assets transferred between units or between an independent accounting
        unit member has full legal status in the same organization, individuals, organizations
        and individuals have assets transferred to billing VAT in accordance with the
        application.
                                                                          Appendix 5
                                             INVOICE FORM, REFERENCE SCHEME
                                             (Enclosed with Circular No 153/2010/TT-BTC
                                            Date 28th September 2010 of Ministry of Finance)

          5.1. Value Added Invoice Form
                                                                                                                                 Form No: 01GTKT3/001
                                                                    INVOICE VALUE ADDED
                                                                                                                              Symbol: AA/11P
                                                                   Copy 1: Keep                                               No.:     0000001
                                                         Day........Month.......Year 20....
Supplier:
Tax code:
Address:
Account No.............................................................................................................................................................
Tel:...............................................................................................................................................................
Buyer................................................................ ...... .......
From...............................................................................................................................................................
Address................................................................. ...
Account No...........................................................................
Payment condition:....................
No.          Name of good, service                           Calculation                   Quantity                       Price                          Amount
                                                                   unit
 1                            2                                       3                          4                           5                            6=4x5




                                              Total:                                                                            …………................
                                               Rate of taxation: ....…… % , VAT: …………………..
                                               Total payment:                                                                    ...............................
In word:..................................................................................................................................................

                  Buyer                                                                                                               Supplier
             (Sign, full name)                                                                                                (Sign, stamp, full name)



                  (The invoice shoul be checked, compared when making out, hand over and receiving)
                                  (Printed at Company........., Tax code ........)

          Note:
          - Copy 1: Keep on file
        - Copy 2: Hand over to buyer
        - Copy 3:.....
        5.2. SALE INVOICE FORM (Enclosed with Circular No. 153/2010/TT-BTC
        date 28th September 2010 of Ministry of finance).
                                                                                                                         Form No.: 02GTTT3/001
                                                SALE INVOINCE
                                                                                                                                  Symbol: AB/12P
                                                         Copy 1: Keep on file                                                     No.:     0000001
                                                    Day........Month.......Year 20....

Supplier:
Tax code:
Address:
Account No........................................................................................................................................................
Tel:..........................................................................................................................................................
Buyer................................................................ ...... ....... .......................................................
From...........................................................................................................................................................
Address................................................................
Account No.............................................................................
Payment condition:....................
Tax code:...........................................................................................................
No         Name of good, service                                    Unit                      Quantity              Price                Amount
1          2                                                        3                         4                     5                    6=4x5




Total:                                                                                      …..................................
Amount in word:..............................................................................................................................................

                   Buyer                                                                                                       Supplier
              (Sign, full name)                                                                                        (Sign, stamp, full name)




             (The invoice should be checked, compared when making out, handing over and receiving)
                                        (Printed at.........., Tax code ........)
     5.3. FORM FOR SALE INVOICE FOR ORGANIZATION, INDIVIDUAL IN
     NON-TARIFF ZONE
     (Enclosed with Circular No.153/2010/TT-BTC date 28th September 2010 of
     Ministry of Finance)
                                                                                                                             Form No.: 07KPTQ

                                                                 SALE INVOICE
                                     (For Oragnization, individual in Non-tariff Zone)                                        Symbol: AC/11P
                                                              Copy 1: Keep on file                                             No.:      0000001
                                                    Day........Month.......Year 200....
Supplier:...............................................................................................................................
Address:............................
Account No............................................................................
Tel:..................................
Account No:...........................................................................................................
Buyer...................................................................... ...............................................................
From...........................................................................................................................................................
Address................................................................
Account No............................................................................
Payment condition:....................
Account No:...........................................................................................................
No. Name of good, service                                      Unit                      Quantity             Price                 Amount
1     2                                                        3                         4                    5                     6=4x5




Total:                                      ..................................
In word:.................................................................................................................................................

                   Buyer                                                                                               Supplier
                  (Signature, full name)                                                                           (Sign, stamp, full name)


( The invoice should be checked, compared when making out, handing over and receiving )

                                                    (Printed at …….., Tax code………..)
     Notes:
5.4. Export Invoice Form (Enclosed with the Circular No.
    153/2010/TT-BTC date 28th September 2010 of Ministry of Finance)


                                                       EXPORT INVOICE
                                                        Copy 1: Keep on file
                                                                                                                             No.: 0000001
                                               Day........Month.......Year 20....
Export unit’s name: ........................................................................................
Address: ................................................
Account No...........................................
Tel:.................................. Tax code .................................................................
Import unit’s name.........................................................................................................
Address................................................................ Account No............................................
Tel:..........................................................................................................................
Contract No. :.................................. Date of signing:……/…./……
Payment condition:.........................................................................................................
Deliver good location: ……………………………………………………………………...
Receive good location: ……………………………………………………………………..
Bill of lading No.: ………………………………………………………………………………
Container No.:……………………………..Transport unit’s name: ……………………..

No.           Name of good,                  Unit         Quantity            Price                             Amount
                 service
  1                 2                           3               4                5                                   6=4x5


Total:........................................................................................
In word:..........................................................................................................




                                                                Supplier
                                                       (Sign, stamp, full name)




                                            (Printed at ………, Tax code ………)
Notes:
- Copy 1: Keep on file
- Copy 2: Hand over to buyer
5.5. ISSUE VOUCHER CUM INTERNAL TRANSPORT FORM (Enclosed
with Circular No. 153/2010/TT-BTC date 28th September 2010 of Ministry of
Finance)
……
…………………………….


M
                          Copy 1: Keep on file
                     Day……… Month………Year ………

        Day…….Month…………Year……………...

                                                                            Contract
                                                                            No.………………………
 ……………………………
…………………………………..
………………………………….


                                       No.


                                                                                      Real export




                     Total:

                                                    Export
                     Maker                       storekeeper Transporter     Import storekeeper

              (Signature, full name)               (Signature, full name)        (Signature, full name)




eep on file
r transport
ternal
5.6. Consigment of outlet’s Issue Voucher Form (Enclosed with Circular No.
153/2010/TT-BTC date 28th September 2010 of Ministry of Finance)

                                                Form No.: 04HGDL
Organization, individual’s
name:................................................................................................
Address:……………………………………………………………………………..
Tax code:………………………………………………………………...                                                                  Symbol:
                                                                                                  No.:
                        CONSIGMENT OF OUTLET’S ISSUE VOUCHER
                                                Copy 1: Keep on file
                                       Day………Month………. Year………
Pursuant Economic Contract No:
……………                          Day………..Month…………. Year…………
between ……………………………and (Organization,
Individual)………………Tax code:………
Transporter: ……………………………                                                          Contract No.:…..
Means of transportation: ………………………………………………………………………
Receipt good at:
…………………………………………………………………………………..
Delivery good:
…………………………………………………………………………………..

                       Brand,
                       process,
                                                             Calculation
       No.             material             Code                                   Quantity        Price        Amount
                                                                unit
                      (product,
                        good)


                                                           Total:
                                           Export
    Receiver            Maker                               Transporter                 Import storekeeper
                                       storekeeper
 (Signature, full     (Signature,       (Signature,        (Signature, full
                                                                                        (Signature, full name)
     name)             full name)        full name)            name)


      (The invoice should be checked, compared when making out, handing over and receiving)
Notes:
Copy 1: Keep on file
Copy 2: for transportation
Copy 3: Internal
5.7. Form of list of retail good, service below VND 200.000
 (Enclosed with Circular 153/2010/TT-BTC date 28th September 2010 of Ministry
of Finance)

                 LIST OF RETAIL GOOD, SERVICE FOR CONSUMER
                          Day ………Month………Year………


Organization, Individual’s
name:…………………………………………
Address:………………………………………………………..
Tax code:…………………………………………………..

 No.   Name of good, service       Unit    Quantity   Price   VAT     Amount       Note




                                      Total:

                 Maker                                           Chief Accountant
          (Signature, full name)                               (Signature, full name)
5.8. Model Decision on the application of those invoices (Exhibit 5 attached 153/2010/TT-
BTC Circular dated 28/9/2010 of the Ministry of Finance)


Managing unit: ... ... ... ... ......                       SOCIALIST REPUBLIC OF VIETNAM
Name of Organization ... ... ... ... ... ... ... ..         Independence - Freedom - Happiness



                                                  ... ... ... Dated ... ... ... ... ... ... months of the year ... ... ...

                                 DECISION ... ... ... (COMPANY, UNITS)
                                   On the application of those invoices

                                          DIRECTORS ...
Pursuant to point a (or b) and c, Clause 1, Article 6 153/2010/TT-BTC Circular dated 28/9/2010
of the Ministry of Finance guiding Decree No. 51/2010/ND-CP dated 14 / 5 / 2010 of the
Government's regulations on the sale bill of goods, provision of services;
Pursuant to the decision to establish (or business registration certificate) number ....................
At the request of ...

                                                      DECISION:

Article 1. Applied in the form of invoices in the unit from the system basis ......../....../20.....tren
equipment and related engineering as follows:
        - System devices (digital ... Computer, printer of ..., ... the cash number, software
        applications (accounting software, software sales).
        - The engineering department and name of the service providers responsible for the
        technical (engineering department or service provider name)
Article 2. Forms of self-printed invoices and purpose of each invoice (detailed listing)
Article 3. Responsibilities of each department under concerned the creation, establishment,
transfer and store data self-printed invoices within the organization (the accounting department,
sales department, engineering department ...).
Article 4. This decision takes effect from the date ... / ... / 20 .... The leaders of the accounting
department, sales department, engineering department, responsible for ... development,
implementation of this Decision. / .

To:                                                                                 Director
- Tax office                                                          (Ký, đóng dấu và ghi rõ họ, tên)
- Như Điều 4 (để thực hiện);
- Lãnh đạo đơn vị;
- Lưu.

								
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