Circular 64/2013/tt-Btc: Circular 64/2013/tt-Btc Guiding The Decree 51/2010/nd-Cp Billing Rules On Sale Of Goods, Provision Of Services By The Minister Of Finance Issued

Original Language Title: Thông tư 64/2013/TT-BTC: Thông tư 64/2013/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành

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CIRCULAR guiding the implementation of Decree No. 51/2010/ND-CP dated 14 May 2010 of the Government regulations on the Bill of sale of goods, provision of services _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base tax management Law 78/2006/QH11 on November 29, 2006 and the modified Law, added some articles of law No. 21/tax management QH13 on 11/20/2012, 2012;
Pursuant to the law No. 11/2003 accounting/QH11 on 17 June 2003;
The base value added tax Act No. 13/2008/QH12 June 3, 2008;
Electronic transactions pursuant to the law No. 51/2005/QH11 on November 29, 2005;
The base of law handling administrative violations number 15/2012/QH13 on June 20, 2012;
Pursuant to Decree No. 51/2010/ND-CP dated 14 May 2010 of the Government regulations on the Bill of sale of goods, provision of services;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
At the suggestion of the General Director of the tax Bureau, the Minister of Finance shall guide the implementation of the Bill of sale of goods, provision of services as follows: chapter I GENERAL article 1 GUIDE. Scope this circular instructions on printing, publishing and using the Bill of sale of goods, supply of services (hereinafter referred to as the Bill); sanctioning administrative violations of the Bill; the duties and powers of the management bodies of tax levels and agencies, organisations involved in issuing, managing, and using the Bill; rights, obligations and responsibilities of the agencies, organizations, individuals in the print, publishing and using the Bill; check, the inspector about the Bill.
Article 2. Application object 1. The seller of goods, provision of services, including: a) organizations, households and individuals, Vietnam business sale of goods, provision of services in Vietnam or abroad;
b) Organization, individual foreign business sale of goods, provision of services in Vietnam or production business in Vietnam sales abroad;
c) organizations, households, individuals, or organizations, Vietnam foreign business not personal but have sold the goods, provision of services in Vietnam.
2. organizations get in the Bill, the organization provides free software to print the invoice, the intermediate organization that provides electronic invoicing solutions.
3. organizations and individuals who buy goods and services.
4. the tax administration of the levels and the Organization, individuals are related to printing, publishing and using the Bill.
Article 3. The type and form of Bill of 1. The Bill is set by the person who sold the vouchers, noting information sale of goods, provision of services in accordance with the law.
2. The types of bills: a) the invoice value (model No. 3 sample and Appendix 3.1 of annex 5 5.1 attached to this circular) is the type of Bill for institutions, individuals, the value added tax calculated by the method of deduction in the following activities:-sale of goods , the provision of services within the territory;
-International transport operations;
-Export into the tax-free and the case be treated as exports.
b) Bill of sale for the following objects:-Organization, personal testimonies, the value added tax calculated by the direct method of selling goods and services in the domestic, export into the tax-free and the case be considered as export (model No. 3 Appendix 3.2 and 5.2 of annex 5 form attached to this circular).
-Organizations and individuals in the tax-free when sale of goods, provision of services to the domestic and when sale of goods, supply of services between the organizations, individuals in the tax-free zones together, on the Bill stating "for organizations, individuals in the tax-free zones" (Appendix 5.3 denominator 5 attached to this circular).
c) export Bill is the kind of Bill used in business activities in the export of goods, provision of services abroad, the form and content of international practices and regulations of the law on trade (5.4 Appendix 5 attached to this circular).
For example:-A business enterprise is value-added tax under method of deducting sales activities both in the water just to have export activities abroad. A business use invoice value for sales activities in the country. For export activities abroad, A business using the export Bill.
-B business is business value added tax according to the method of deduction just had domestic sales activities with the sales activities for organizations, individuals in the tax-free zones. B business RATES Bill using for domestic sales and operations for sales activities in tax-free zones.
-C business is export processing business inland into sales, then use the Bill of sale, on the Bill stating "for organizations, individuals in the tax-free". When selling goods abroad (outside Vietnam), C business use of export bills.
-D is the business enterprise value added tax under the direct method, when selling goods, domestic service and for tax-free business, D use the Bill of sale, when exporting goods abroad, the enterprise D use of export bills.
d) other bills include: commemorative stamps; the ticket; the card; slip premiums ...) charge slip; Voucher currency cost of international transportation; certificate from bank service fees, forms and content is created according to international practices and the provisions of relevant laws.
3. Form of the Bill.
Bill is shown by the following form: a) Automatic Bill in due bills is the self print business organization on the computing equipment, cash or other machines when sale of goods, provision of services;
b) electronic invoice is the set of electronic data messages about sale of goods, provision of services, was created, created, sent, received, stored and managed in accordance with the law on electronic transactions and documents guiding the implementation;
c) Bill is put in the Bill by the organizations, households, personal business put in according to the template to use for the sale of goods, provision of services, or by the tax authorities placed in form to level, sold to institutions, households and individuals.
4. The document is printed, issued, used and managed as bills include votes in internal transport cum warehouse production, export warehouse coupons sent to sell agents (model No. 5.5 and 5.6 addendum 5 attached to this circular).
Article 4. The content on the Bill set 1. Required content on the Bill was set to be on the same side of paper.
a type Name Type Name Bill) the Bill on each Bill. For example: VALUE INVOICE, SALES INVOICE ...
The case is also used as an invoice vouchers specifically for accounting or sales, you can add other names attached, but is written after the name of the type of the Bill with a smaller font size or record in parentheses. For example: INVOICE VALUE-WARRANTY, INVOICE VALUE (WARRANTY), VALUE-BILL VOTES, BILLS the ADDED VALUE (CASH VOUCHER) ... for export bills, showing the name of the type is invoice EXPORT BILLS or other usual name , commercial practices. For example: EXPORT BILLS, INVOICE, COMMERCIAL INVOICE ... b) denominator sign bills and invoices.
Sample sign invoice numbers is the information displayed the symbol name of the type, number, numbers of samples of a type of Bill (a Bill can have multiple templates).
The symbol is distinction signs bills bills by Vietnamese alphabet and 03 the last digit of the year.
For a Bill to put in, 2 the last digit of the year is the year in bills to put in for the free receipt printer., 2 the last digit is the year began using invoice notice released or in the printed Bill.
For example, Enterprise X self billing notice in on 7/6/2013 with the number 500 is the bill number, from 201 to the end of 700. To the end of 2013, Enterprise X has not yet used up 500 of the Bills announced the release. In 2014, businesses are continuing to use X for the remainder of the invoice number 500 has announced the release mentioned above.
Business case X does not want to continue to use the number of invoices issued but not yet in use, then the implementation of the Bill and make announce the release of the new Bill.
c) Contact Name Contact bills bills are the sheets in the same Bill. Each invoice numbers must be between 2 or more contact and must not exceed 10, including: + Contact 1: Save.
+ 2: delivery to the buyer.
The affiliate from Tuesday onwards are named according to the specific application that created the Bill stipulates. Private bills by the tax authorities to grant travelers must have 3 link, which link 3 is kept at the tax agency.
For other types of property ownership registration, access to competent authority organizations, business personal property types to register ownership, permission to use with the competent agencies, released the Bill there from 3 upwards, which, given the buyer 2 contact : 2 "delivered to the buyer" and a link to register ownership, rights of use in accordance with the law.
The event organizer, business personal property types to register ownership rights, use the Create invoice only 2 contact organizations and individuals who buy property of type to register ownership, the right to use (cars, motorcycles ...) with the competent authority that the Union of two bills to save in the registration administration of assets (for example : the police ...) use the following documents to the accounting, accounting statements, tax deductions, capital budget under the rules: 2 bills (snapshot of the confirmation of the seller), the prescribed payment vouchers, receipt stamp (2, a) relating to the property must be registered.
d) order number invoice number of the invoice number is the number in the symbol bills, including the 7-digit number in a sign the Bill.
DD) name, address, tax code of the seller;
e) name, address, tax code of the buyer;
g) goods, services; Unit, quantity, unit price of goods and services; the numerical amount and in words.
For the invoice value, in addition to the single-line price is price value added tax, must have a line of value added tax, value added tax, the total amount to be paid by the number of records and in words.

h) the buyer and seller sign, stating the full name, the seller (if any) and the day, month, year billed.
I) institution name get in the Bill, the organization provides free software to print the invoice, the intermediate organization that provides electronic invoicing solutions.
On the Bill put in order, invoice printing, electronic invoice must show the name, tax code of the invoice recipient organizations, organizations providing free software to print the invoice, the intermediate organization that provides electronic invoicing solutions, including the case of the receiving organization in order to print the Bill put in. free software provides automatic, print invoices, self billing solution provider.
k) the Bill expressed in Vietnamese. The case to keep more foreign letters, the letters are placed to the right in brackets () or placed just below the line of Vietnamese and Vietnamese font smaller size. Digit number written on the invoice is the natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; After the signature of a thousand, million, billion, trillion, million male, female, female to put a dot (.); If the following digit digit have recorded the unit must be set to a comma (,) after the number of the unit. Business case to use accounting software that uses the natural number separator is a comma (,) after the number of a thousand, million, billion, trillion, million male, male, female and use dot (.) after the digits every unit on accounting; the handwriting on the invoice is the Vietnamese Word without quotes then enterprises are selected using the written word is not accented Vietnamese text and commas (,), dot (.) to separate digits indicated on the invoice. The line of payment on the Bill to be written in words. The written word is not marked on the Bill must ensure does not lead to false understanding of the content of the Bill. Before using the word written on the invoice is the Vietnamese word not the sign and digits using the natural number separator is a comma (,) after the number of a thousand, million, billion, trillion, million male, male, female and use dot (.) after the digits every unit on the Bill, the business must have text registration with tax authorities and is responsible for the accuracy of content dung set the write way bill text, numbers were registered.
Each invoice template to use by an organization, individuals must have the same size (except self in bills on the money machine is printing from the paper roll is not fixed length, the length of the Bill depends on the length of the list of goods sold).
For export bills, content created on the export invoice must include: invoice number; sample sign the invoice number; the symbol bills; name, address, tax code export unit; name, address of the unit; the name of the goods, services, unit, quantity, unit price, amount, signature of the export unit (refer to annex 5 5.4 number form attached to this circular). The case on the export invoice only uses a foreign language, the use of English words.
2. The content is not required on the Bill set a) in addition to the mandatory content according to the guidelines in paragraph 1 of this article, the Organization, individuals can create more business information service for the business activity, including creating logos, pictures, decorative or advertising.
b) added information to ensure conformity with current law, not obscure, obscure the content required to be on the Bill.
3. Some cases bills do not necessarily have the full range of required content: a) business entities selling goods, services can create, release and use of the Bill do not necessarily have the signature the buyer, the seller's marks in the following cases: electric bills; water bills; telecommunication services bills; Bank services billing meet in order to qualify under the guidance of this circular.
b) the following cases do not necessarily have the full range of content required, except if the buyer is an accounting unit requires the seller to have the full billing of content guidelines in paragraph 1 of this article:-Bill self in the business organization's super market, commercial center was established under the rule of law does not necessarily name , address, tax code, signed by the buyer, the seller's marks.
-For stamps, tickets: on the stamps, in denominations of tickets printed are not necessarily signed the seller, the seller's marks; name, address, tax code, signature of the buyer.
-For business use with a large number of bills, in good standing, the tax law to base business operations characteristics, the method of sales organization, how the Bill of the business and on the basis of the recommendations of the business, the tax Bureau to review and guide the Bill text is not necessarily objective consciousness "seller's marks".
-Other cases under the guidance of the Ministry of finance.
Chapter II CREATED and RELEASED the BILL article 5. The principle of creating the Bill of 1. Create the invoice is made out of activity model bill to use for the purpose of sale of goods, supply of services organizations, individual business households represented by the form of the Bill instructions in paragraph 3 of article 3 of this circular.
2. organizations, households, individuals can simultaneously create multiple different invoice form (self billing invoice, print order prints, electronic invoice) under the provisions of Decree No. 51/2010/ND-CP and this circular.
a new business organization) established or active bill self created in if in the case of the instructions at point a paragraph 1 article 6 of this circular.
b) active business organization created the Bill itself in if it meets the conditions in paragraph 1 point b Guide article 6 of this circular.
c) business organizations subject to stated at point a, point b of this clause but not in the Bill, the Bill created put in according to the instructions in article 8 of this circular.
d) organizations, households, individual business value added tax according to tax deduction method not subject referred to in point a, point b of this clause was created the Bill put in according to the instructions in article 8 of this circular.
DD) organization is not business but the business activity (including cooperative, foreign contractors, project management); households, individuals are buying Bills put in by tax authorities according to the instructions in paragraph 1 article 11 of this circular.
e) the unit's public career has manufacturing operations, business under the provisions of the law meet to qualify yourself in a guide in paragraph 1 article 6 but does not print the invoice created the Bill put in purchase invoice or order prints of the tax authorities.
g) organization is not a business; households and individuals, not business but has generated sales of goods, supply of services required to deliver bills to customers was tax authorities granted the odd Bill.
3. Institutions, households and individuals, when creating the invoice not be created coincide in the same invoice number symbols.
4. The quality of the paper and the ink writing or printing on the invoice must ensure the storage time according to the provisions of the law on accounting.
Article 6. Create invoices manually in 1. The object was created in a self billing) businesses, business units are creating self invoices printed since the tax code include:-Enterprise established under the rule of law in the economic zones, industrial zones, export processing zones, high-tech zones.
-The unit has produced a public career, business under the provisions of the law.
-Business capital from one (1) billion or more by which launched the contributions to announce the release of the Bill.
b) business organizations are operating not in the cases referred to in point a of this clause is in the Bill to use for the sale of goods, provision of services if the following conditions:-have been granted tax code;
-Sale of goods sales, service;
-The system of equipment (computer, printer, computer) ensure printing and billed when selling goods, provision of services;
-Is the unit of accounting pursuant to the accounting Act and have free software to print bills ensure monthly data from software in the Bill must be passed on to the accounting for revenue accounting and VAT declarations on declaration submitted to tax authorities.
-Sanctioned violation of tax legislation or were sanctioned and the Executive were sanctions violate the law on taxes that total fines for violation of tax legislation under fifty (50) million within three hundred sixty-five (365) days counted from the date of notice of billing themselves first before printing.
c) organization stated at point a, point b of this paragraph before creating the invoice to a decision applying the Bill self in and responsible for this decision.
The decision to adopt the Bill self in the following principal contents include:-the name of the system equipment (computers, printers, software applications) used to print invoices;
-Technical Department or name service providers responsible for the technical side of self in the Bill;
-The responsibilities of each Department directly involved the creation, establishment, rotation and automatic invoice data storage in internal organization;
-Self invoice types Form in conjunction with your use of each type must have the objective to ensure adequate planning of the content of the guidelines in paragraph 1 article 4 this circular.
2. organizations are creating self invoices in order to use the program in the Bill from the computing equipment, the cash register or other machine types guarantee principles:-the order number on the Bills is done automatically. Each of a number of invoices printed only once, if the print out from the second onwards must show is a copy (copy).
-Application software to print invoices to ensure security requirements by assigning permissions to the users, who are not authorized to use not interfere to alter data on the application.
3. The conditions and responsibilities of organizations providing free software to print invoices.
a) conditions of supply organization software in the Bill should be available for the business registration certificate (certificate of business registration), in which a computer programming profession or publish the software, except for organizations providing free software in order to use the Bills.
b) accountability-information Record name, tax number (if any) of the organization provides free software to print up bills the Bill itself in of individual organizations;
-Make sure the free software in the Bill provides for a compliance unit on self regulation in the Bill; do not print the fake bills to coincide with the patterns in software has to offer for business

-Reporting about providing free software to print receipts for tax authorities to manage directly. Content: report the name, address, tax code organizations use free software to print bills (model No. 3.7 Appendix 3 attached to this circular).
Report on the supply in the free software Bill was created and sent to the tax authorities directly managed a year twice: first report providing free software to print the Bill of the first 6 months on July 20, the second report provides free software to print bills last 6 months in the slowest is 1/20 the following year.
The case of supply free software organizations in the Bill to stop providing free software to print invoice States the report in final bill started from the beginning of the end to supply free software organizations in the Bill to stop providing free software to print invoices, deadline reporting on supplying software to print the invoice at the latest on 20 's the following month, stop the supply activity in the free software Bill.
The case of the organization provides free software to print new bills entered the supply free software to print invoice or work order software provision in the Bill after decommissioning provides free software to print invoice time reports from the start or restart of activities offered free software to print the invoice to the end of June or end December depending on the time of start or begin providing free software activities in the Bill.
The tax authorities receive reports and put the data onto electronic information page of the General Department of taxation within 3 (three) working days from the date of the report.
Article 7. Create electronic bills 1. The electronic invoice is created, created, processed on an organization's computer systems, households, individuals have been granted tax code when selling goods, services and stored on the computer of the parties under the provisions of the legislation on electronic transactions.
2. electronic invoicing is used in accordance with the legislation on electronic transactions.
3. The management and use of e-invoicing is done according to the circulars of the Ministry of finance about the creation, distribution and use of electronic bills of sale of goods, provision of services.
Article 8. Create bills put in 1. The object to be created the Bill sets in: a) business organizations; households and individuals have business tax code (not including households, individuals value added tax according to the direct method) was created to put bills in order to use the sale of goods, provision of services.
b) Tax form order to sell and give the audience the instructions in paragraph 1 article 11 and article 12 paragraph 1 of this circular.
2. put in bills printed out form template in available must have the goal of guarantee when the Bill is full of content required according to the instructions in paragraph 1 article 4 this circular.
The object to be created the Bill put in to decide the form of Bills put in.
Institutions, households and individuals put in bills are printed the name, tax code in objective form "name, the tax code on the invoice sheet.
The case of organisations, households and individuals put in bills for the subdivisions of business organization name must be printed on the left side of the Bill. The subdivisions stamp or write your name, address, tax code in objective form "name, address, tax code of the sales person" to use.
For the Bill because of the tax Bureau, Tax Bureau name put in print available on the left side of the Bill.
3. In the Bill put in a) Bill put in print by contract between the organizations, households, business or personal Tax with the receiving organization in eligible bills in art. 4 this.
b) contract in bills to be made in writing in accordance with civil law. Specific records type contract, invoice template, invoice number, invoice number, invoice number, put in (order number order number, start and end), accompanied by the invoice template.
c) where the receiving organization in the Bill itself in order to use the goods for the purpose of sale of goods, provision of services, must have decided to print the Bill of unit heads. The decision to print must ensure the content specified as the type of Bill, the form of the invoice, the invoice symbol, number, order number, invoice placed in (order number order number, start and end), accompanied by the invoice template.
4. Conditions and the responsibility of the organization receiving the invoice a) organizational conditions get in the Bill should be the business of business registration is still in force and have the printing operation license (including print publications and not publications).
The case public, production and business activity such as business, have permit printing, printing machinery has been received in the Bill put in by organizations and individuals.
b) responsibility-In the Bill in accordance with the contract signed in, not be handed back all or any of the stitches in the process of printing the Bill for other printing organizations;
-Management, preservation of a movie, a zinc and its tools have a similar feature in the Bill put in under the agreement with the Organization, individuals put in the Bill. Want to use the case of a film, the plates to print for the next time they must seal to keep the film, plates;
-Cancel the Bill wrong, printed, try printing in coincide, in excess, in broken; the film, a zinc and its tools have a similar feature in the Bill put in under the agreement with the Organization, individuals put in;
-Liquidation of the contract in the Organization, individuals placed in the Bill;
-Reporting on the receipt of invoice for tax authorities to manage directly. Content: report the name, address, tax code organization, individuals put in; types, symbols, signs the form of bills, the number of invoices printed (from ... to ...) for each individual organization (model No. 3.7 Appendix 3 attached to this circular).
Report on the receipt of invoice was created and sent to the tax authorities directly managed a year twice: 1st report in the Bill is the latest first 6 on July 20, the second reported in the last 6 months Bill slowest is 1/20 the following year.
The case of the receiving organization receipt printer stopped printing activities reported by the Bills in the last bills start from the beginning to the end time of the report states the organization receive in decommissioning in the Bill, the time limit for filing reports about the receipt of invoice at the latest on 20 March, following is deactivated in the Bill.
The case of the receiving organization in new bills start business activities or work in the Bill after decommissioning in the time reports about getting in the first Bill from the date of starting business activities or start operation in June to the end of December or out depending on the time of start of production activities or start the print operation.
The tax authorities receive reports and put the data onto electronic information page of the General Department of taxation within 3 (three) working days from the date of the report.
Article 9. Released the Organization's bills, households, business individuals 1. Organizations, households, business individuals before using the invoice for the sale of goods and services, except bills was bought, at the tax agency, to prepare and submit the invoice release (model No. 3.5 appendix 3 attached to this circular), the sample invoice for tax authorities to manage directly.
2. The notification content billing: billing unit name, tax code, an address, a phone, the type of invoice (invoice, type the symbol name, the model number notation on Bill began using the invoice number, the release announcement (from ... to ...)) , the name of the business tax code and print invoices (for bills to put in), the name and the tax code of the organization provides free software to print bills (for the free receipt printer), the name and the tax code of the intermediate organisation offering the electronic invoice solution (for electronic invoice); on establishing the announcement release, name, signature of the legal representative and the seal of the unit.
The case of the banks, credit institutions and branches of the Bank, credit institutions use the transaction service charge Bill cum himself in the billing notice attached sample Bill to tax authorities manage the registration structure, create invoice numbers , not to reserve the quantity released.
As for the number of bills has put in, but has not yet used up there in are name, address, the Bill, when the change of name, but don't change the tax code and tax administration agency directly, if held, households and individuals still have the need to use the Bills have put in then make a name stamp , the new address on the next goal formula printed name, address available to continue to use and send a message to adjust the information in the notice to the billing offices Manager directly (model No. 3.13 Appendix 3 attached to this circular).
The case of change of business address led to a change in tax management agency directly, if held, households, individuals wishing to continue using the invoice numbers released yet used up the new address stamped onto the Bill, send lists of bills not yet used (model No. 3.10 Appendix 3 attached to this circular) and adjust message in the news release announcing the Bill to tax authorities where to move to. If organizations, households, individuals do not have the need to use the number of invoices issued but not yet used, the implementation of the Bill and notice the results cancel Bill with tax authorities where to move and make announce the release of new bills with tax authorities where moved to.
Where there is a change in the content of the announced release, organizations, households, individuals must make new release notification according to the instructions in this paragraph.
Private export Bill, if there is a change in the form of bills but do not change the required content is not made to announce the new release.
3. The invoice template is a correct expression, print the form on the contact of the Bill delivered to buyer type was released, containing invoice numbers is a sequence of digits 0 and print or close the word "sample" in the Bill. The bill included the release notification form to submit the tax authorities and to be listed in the basis used to sell goods and services is delivered to the buyer.

The case of organisations, households and individuals, when the change of name, address, announce the release of the amount of the Bill also continues the use of the sample bills or the branch subordinated to general use model bill with headquarters when announcement inadequate billing invoice template, then used 1 first use bill number by name , new address or be allocated to do the model bill. On the Bill as the brick form removing serial numbers were printed and the word "template" to make sample Bill. The Bills made the sample Bill not make announcements release (no declaration on the number of invoices issued in notice of billing).
4. reporting and billing invoice form must be sent to the tax authorities managed directly at the latest five (5) days before the Organization, individual business households start using bills and within ten (10) days from the date of signing the release announcement. Announce the release of the Bill including the invoice template must be listed clearly right at the base to use the Bill to sell goods or services during the period of using the Bill.
The case of organizations, individual business households when sends notice to release from the second onwards, if there is no change of content and form of the Bill released, then no need to include an invoice template.
The case of the Organization have subsidiaries, affiliates have used the form of the Bills organization but individual VAT declaration each unit, branch must send notice issued for the tax authorities to manage directly. The case of the Organization have subsidiaries, affiliates have used the form of the Organization's bills but holding VAT declaration for subdivisions, branches, the subsidiaries, affiliates do not have to announce the release of the Bill.
The tax administration is responsible for the content base released the Organization's bills, households, individuals, organizations build data system information on issued invoices on electronic information page of the General Department of taxation to all the organizations and individuals consulted the content needed about bills announced the released of the Organization , individual households.
The case when the notice issued by the organizations, households, individuals, tax authorities discovered announce the release does not warrant enough content in accordance with the regulations within three (3) working days from the date of the notice, the tax authorities must have the message text for the Organization , households, individuals know. Organizations, households, individuals have the responsibility to adjust to the new release announcements.
Article 10. Billing of Tax 1. Invoice Tax put in before the sale, the first level is set to announce the release of the Bill.
2. the notification content billing, invoice template follow the instructions in paragraph 2, paragraph 3 article 9 of this circular and the form of 3.6 Appendix 3 attached to this circular.
3. Announce the release of the Bill must be sent to all the Tax Bureau in the country within a period of ten (10) working days from the date of establishment and release notice prior to sale, level. Notice of billing listed right in the establishments of taxation during the release notification is valid in a conspicuous position when on the tax agency.
The case of taxation has taken notice of content billing up electronic information page of the General Department of taxation shall not send a notice of release to other Tax Bills.
4. in case there is a change in content have announced the release of the tax Bureau, to implement new release notification procedure according to the instructions in paragraph 2 and 3 of this article.
Article 11. The sale Invoice Tax put in 1. Sales tax agency bills for the organization is not business but the business activity (including cooperative, foreign contractors, project management); households, personal business.
The organization is not business but the business activity according to the instructions in this paragraph is the Organization of business activities but is not established and operating under the enterprise law and business law.
2. Invoice Tax put in are sold under the guaranteed price offset the costs include: price most recent print and release fee. Director General of tax decision and quoted price according to the Bill on principle. Tax authorities granted not to add any payment in addition to the sales price listed.
The tax authorities managed to directly execute the sale invoice for the subject guide and in paragraph 1 of this article.
3. Sell bills in the tax agency a) responsibility of organizations, households, individuals, households, organizations and business individuals to purchase invoices by the tax authorities release the purchase invoice must be purchased form the Bill (3.3 Appendix 3 attached to this circular).
When to buy bills, invoice buyer (someone named in the application or the person authorized by business householder authorization prescribed by law) must present identity papers also in the time limit for use as defined by law on certified paper.
The Organization, individuals purchase bills issued by the tax authorities must take responsibility, or stamp: name, address, tax code on 2 of each bill number before carrying out the tax authorities where the purchase invoice.
b) responsibility of tax authorities tax sales agencies Bill for institutions, households, individuals, business.
After checking the use of bills and proposed bills purchased in Bill purchasing application, tax authorities tackle the sale Bill for institutions, households, personal business during the day. The number of the Bill of sale for personal, household, organization of business not too the number of bills, buy before then.
The number of bills sold to institutions, households, individuals, first business no more than a book of fifty (50) for each type of Bill. Not all cases, have used up purchase invoice, tax authorities based on time, the amount of the Bill was used to decide the number of the Bill of sale.
The case of households, individuals do not have the need to use invoice book but have the need to use the odd Bill, the tax agency sold to households, business receipts of individual travelers (1) each time they arise and not collect money.
Article 12. Level Invoice Tax put in 1. The tax agency issued bills for the organization is not business, households and individuals no business but has generated sales of goods, supply of services required to deliver bills to customers.
The event organizer is not business, households and individuals is not the business of selling goods or services subject to not subject to value added tax or in case of not paying the value added tax, the tax authorities did not grant the Bill.
2. Invoices issued by the tax authorities under each number corresponds to the proposal of the Organization, and not personal business called the odd Bill.
The organization is not business, households and individuals no business but has generated sales of goods, supply of services required to deliver bills to customers was tax authorities granted the odd Bill is the kind of Bill of sale.
Business case after dissolution, bankruptcy, tax, already has played the tax code, liquidate assets arise need to invoice delivered to the buyer are the tax authorities granted the odd Bill is the kind of Bill of sale.
For private institutions, State bodies not subject to value added tax by deduction method has the property auctioneers, auction winning cases is price value added tax had been announced clearly in auction records by the competent authority approval shall be issued an invoice value for delivery to the buyer.
3. Tax authorities granted the odd Bill for the sale of goods, provision of services is determined as follows:-for the institutions: tax bodies of local management where organizations registered tax code or place of Organization Headquarters or where noted in the decision.
-For non-business individuals and households: the tax bodies of local administration where tax levels or where registration of permanent residence on the Hukou or identity card (or passport) valid or residence due to households and individuals to declare yourself (don't need to be certified by the Government of the place of residence).
The case of organisations, households and individuals do not have business real estate for rent, the tax authorities of local management has made property granted the odd Bill.
Organizations, households, individuals wishing to use the odd Bill to have single-level Bill proposal (model No. 3.4 Appendix 3 attached to this circular). Single base grant proposals and bills the vouchers to purchase merchandise, the tax authorities have a responsibility to guide taxpayers identify tax under the provisions of tax legislation. Private cases granted the odd value bills, the value added tax to be paid is value added tax amount indicated on the invoice value of the level.
The odd Bill grant proposals billed enough 3 contact in tax authorities and pay full tax as prescribed before getting the odd Bill. After you have the certificate from the grant proposal's tax bill, tax authorities have the responsibility of tax authorities stamped on the top left of the 1, 2 and the proposed Bill, the level 3 at the tax authorities.
Article 13. The form of recorded symbols to identify bills 1. Organizations, households, personal printing, release the Convention Bill identifier on its Bill released to serve the identification Bill in the process of printing, publishing and using the Bill.
Depending on the scale, characteristics of business operations and management requirements, organizations, households, individuals can choose one or more of the following forms to make symbols such as: stamping against counterfeiting; using special printing techniques; using special paper, ink; take the private symbols in every print or release specific Bill types, in the stable form available on sheets of bills (such as name, address, tax code who sell; kind of goods, service; the price ...), the signature and seal of the seller when billed.

2. in case of the detection of signs of violation related to printing, distribution, use, management, organizations, households, individuals must detect the tax agency. When the tax authorities and the competent State agencies require confirmation invoice has been issued, institutions, households, individuals, billing must be obliged to reply in writing within ten (10) days from receipt of the request.
Chapter III USE of article 14 BILLS. Bill 1. Billing principle a) organizations, households, personal business only to be created and delivered to the buyer of the goods or services of the type of invoice as instructed in this circular.
b) seller is billed when selling goods or services, including the case of goods or services used for advertising, promotions, samples; goods and services used to give, courtesy, donate, Exchange, charged instead of wages for workers and internal consumption (excluding goods internal rotation to keep the production process); export of goods under the form of loans, loan or refund the merchandise.
The content on the Bill to correct the economic profession content; not be erased, corrected; must use the same color ink, marker types, do not use red ink; numbers and letters must be continuous, not interrupted, not written or printed on the printed word available and slash the drums (if any). The case of Bill self print or put in bills are created by the computer if any part of the Bill, then the slash by pens, inks do not fade, do not use red ink.
c) Bill was formed a number of times. Content created on the Bill must be consistent on the Bills have the same number.
d) Bill was formed in order to continually from small to large number.
The case of business organisations have many subdivisions, direct sales or many facilities receive the same credentials used to put bills in the form have the same symbols as the dividing method for each base in the whole system, the business entity must be allocated as the number of bills for each of the subdivisions , each facility received the mandate. The subdivisions, the base received the mandate to use Bill in order from small to large number within the invoice numbers are divided.
The case of business organisations have much sales facility or several facilities to be commissioned at the same time that used a type of self printed bills, electronic invoices have the same symbols as the method of random access from a server, the business entity must have decided specific variant of the random access of the sales base and unit is commissioned. Order invoiced is calculated from the number of small to large number for accessing the billing system of the business organization.
2. Setting some goals specific knowledge on the Bill a) Objective consciousness "may Day" Bill On Bill for the sale of goods is the time of the transfer of ownership or rights to use goods to the buyer, irrespective of whether the money has earned the money.
On billing for the provision of services is on the completion of the provision of services, regardless of whether the money has earned the money. The case of the supply of service organizations make money before or during the provision of services, the billing date is on the money.
Billing date for the operation to provide living water, power, telecommunications services, television service made slow for no more than seven (7) days from the date of the index record electricity, water consumption on the clock or the end of the period stipulated for the provision of telecommunications services , television. States to the Convention as a basis to calculate the amount of goods and services that provide the base agreement between the provider of telecommunications services, broadcasting with the buyer.
Billing date for construction, installation of the time trials, Commission, projects, construction, installation mass complete, irrespective of whether the money has earned the money.
The case of multiple delivery times or delivery of items, stages, each service delivery times or delivery shall be invoiced for the volume, the value of the goods or services are delivered.
The case of the real estate business organization, construction of infrastructure, building homes for sale, alienation has made collecting the money according to the progress of project implementation progress or collect money in the contract then the billing date is on the money.
On billing for goods and services exported by the export of self-determination consistent with the agreement between the exporter and the importer. On determining the export revenue to tax calculation is the confirmation date completed customs procedures on customs declarations.
The case of the sale of gasoline at retail outlets for buyers is often held, personal business; offers banking services, securities, the day Bill done periodically according to the contract between the two parties with lists or other documents certified by the two sides, but the latest is the last day of the month incurred purchase and sell goods or provide services.
Supermarkets, trade centers established under the provisions of the law established a General (01) Bill RATES for total revenue the buyer doesn't get bills incurred during the day (regardless of the value of payments on the same 200,000 200,000 or under contract). The target buyer on the Bill clearly is not retail customers get the Bill. If customers buy in supermarkets, trade centers (irrespective of the value of payments on the same 200,000 200,000 or under contract) that requires invoicing, supermarkets, trade centers to billing RATES for each client according to the regulations. Supermarkets, trade centers to be responsible before the law for the accuracy of data on goods sold with sales invoicing and inventory. The sales data to ensure the archive service to inspection, checking of tax authorities and other authorities.
Billing date for the sale of crude oil, natural gas, oil and gas processing and some specific cases follow separate instructions of the Ministry of finance.
b) Objective consciousness "name, address, tax code of the sales person", "name, address, tax code of the buyer": write the full name or abbreviation according to the certificate of business registration, tax registration.
Case sales organization have subsidiaries have tax code direct sales shall record the name, address, tax code of subdivisions. The case of subdivisions have no tax code shall record the tax code's headquarters.
Cases when sale of goods, provision of services from 200,000 VND upward each time, buyers don't take bills or don't provide the name, address, tax code (if any) shall be billed and specify "buyers don't get a Bill," or "the buyer did not provide the name, address, tax code".
Particularly for the retail unit of gasoline, if the buyer does not request a Bill, to establish units last October a bill for a total revenue of buyer can't get the bills incurred during the day.
c) Objective consciousness "order number, name of goods, services, unit, quantity, unit price, amount": recorded in order of the name of the goods or services sold; slash vacant section (if any). The case of Bill self print or put in bills are created by the computer if any part of the Bill, then the slash by pens, inks do not fade, do not use red ink.
The case of the seller specified commodity codes, service to manage then the Bill must keep both the code and the name of the goods.
Goods need to register the rights of use, ownership, they must record on the invoice the number types, characteristic of the goods for which registration laws require. For example, number of frames, number of cars, motorcycles; address, grade, length, width, number of storeys of the House or apartment.
Goods, services such as electricity, water, telephones, gasoline, insurance ... are sold by certain States on the invoice must provide specific goods and services.
d) Objective consciousness "(the sign, stamp, specify the name)" where the heads of units not sign on to aim, the vendor form must have authorization of the head of the unit for the sale directly, stating the full name on the Bill and the Organization's stamp on the top left side of the Bill.
DD) Objective consciousness "buyers (sign, stating the full name)" particularly for purchase directly such as: purchase over the phone, via the network, the FAX, the buyers are not necessarily sign, stating the full name on the Bill. When billed in objective form "buyers (sign, stating the full name)", the seller must specify is selling over the phone, online, FAX.
e) coin inscribed on the coin Bill recorded on invoices as Vietnam.
The case of the seller is selling currency exchange under the provisions of the law, the total amount of the payment is recorded by raw, text written in Vietnamese.
For example: 10,000 USD-Ten thousand us dollars.
The seller at the same time indicated on the Bill of exchange rates with Vietnam according to the rates of the average transaction of interbank foreign currency market by the State Bank of Vietnam announced at the time of billing.
The case of foreign currency earning is kind of there with Vietnam Dong rates shall record the cross rate with a foreign currency is the State Bank of Vietnam announced rates.
Instructions for billing services, sale of goods in some cases follow Appendix 3 attached to this circular.
Article 15. Billing authorization 1. The sales person was commissioned to a third party for the sale of goods, works and services. The Bill was commissioned to third parties established still have to record the name of the units sold, is the mandate and the mandate unit stamped on the left side of the Bill (the case of Bill self in print from the device of the commissioned party or electronic invoice shall not seal the unit's mandate). The credentials must be specified in writing between the parties and the party mandate to receive the credentials.

2. Content writing credentials must complete the information about the credential Bill (invoice forms, invoice types, symbols and numbers bills bills (from ... to ...)); the purpose of the credentials; duration of mandate; the method of delivery or installation invoice method credentials (if Bill self is print or electronic bill); Bill payment method.
3. the party mandate to establish credentials message has full information about the purpose, mandate bills mandate, the time limit for text-based credentials the credentials have signed, with name, signature, seal (if any) of the representation mandate for the receiving party. Notice of authorization must be submitted to the tax authorities the direct management of the party and the party mandate to receive the credentials of three (3) days before the party got billed. credentials.
4. the receiving Party must notify credentials the credentials at the place of sale of the goods or services were billed to the buyer of goods and services is unknown.
5. Upon expiry of mandate or termination before term mandate Bill, the two parties must identify in writing and the party receiving the credentials must remove immediately the announcement was quoted at where the sale of goods or services.
6. the party and the party mandate to receive the credentials must periodically report synthesis using the Bill. The party commissioned to make a report to use the Bills (including bills to mandate) quarterly according to the instructions in this circular. The party received no mandate to report billing mandate and report the situation to use Bill.
Article 16. Sale of goods or services not required to Bill 1. Sale of goods, the service had a total price paid under 200,000 Council each time is not billed, unless the buyer requests and delivery receipts.
2. When selling goods or services not billed the instructions in paragraph 1 of this article, the seller should establish lists of retail goods and services. Lists must have the name, address and tax number of the seller, name of goods, services, the value of goods and services sold, on establishment, the name and signature of person created lists. The case of the sale of value-added tax under method of deducting the retail statement must have objective knowledge of "value added tax" and "value added tax". Goods and services sold on the lists in order of sales in August (5.7 Annex 5 form attached to this circular).
3. End each day, set up a trading base of value-added invoices or sales receipts record the amount of the sale of goods, provision of services for the day shown on the total line of statements, signed and kept delivered to the buyer, the other rotating contact under the rules. Objective form "name, address buyer" on this Bill was "non-retail delivery invoice".
Article 17. Billed as the list of goods and services more than the number of lines of a number of bills to the case when selling goods or services if the list of goods and services more than the number of lines of a number of invoices, the sales person can establish many bills or choose one of the two following forms : 1. The consecutive record sales much of the Bill. The line scored the last cargo of bills before the next number after the word "record" and the first goods receipt number records after the phrase "next number". The Bill listed the items in order continuously from this Bill to another Bill. Seller information buyer information, are recorded in full in the first bill number. Signature and seal seller (if available), buyer, the signature billing rates, surcharges, additional fee, discount trade, value added tax is included in the final bill and slash the drums (if any).
The case of business establishments using automatic invoice printing, setting and print invoices directly from the software and the number of goods or services sold is more than the number of lines of a page of the Bill, the tax Bureau to consider each case specifically to approval for business establishments are using more than one invoice page if on the first part of the following page of the Bill have Show: the same number of bills as of the first page (because the computer system automatically levels); the same name, the address, the MST of the buyer, the seller as the first page; in the same form and symbol Bill as the first page; accompanied by Vietnamese accents no notes "tiep according to there page-the page X/Y" (where X is the page number and Y is the total number of pages of the Bill). "
2. The seller is using lists to list the types of commodities, sales of services attached to the Bill.
a) content recorded on invoices invoices must specify "enclose table numbers ..., ..., ...,. years...". The "name" on the Bills scored only the generic name of the item.
The other form items on the Bill made according to the instructions in paragraph 2 article 14 of this circular.
b) content on lists lists due to the sales order line with design features, sample code, type of goods but must ensure the main content as follows: + the name of the sales person, contact address, tax code + name of the item, quantity, unit price, amount. The case of the sale of value-added tax under method of deduction, the lists are titled "value added tax", the "value added tax". Total payment (no value added taxes) properly with the amount indicated on the invoice value.
Lists must specify "attached to the Bill of ... Day ... month. ... the year "and is full of the signature of the seller, the buyer's signature on the Bill.
The event table has more than one (1) page, the lists must be continuous page numbering and must be stamped. On the final statement must be fully signed by the seller, the buyer's signature on the Bill.
Release statement of conformity with the Bill. Lists are kept along with a Bill to tax authorities examined, collated when needed.
Sellers and buyers make the management and retention of statements accompanied the Bill according to the regulations.
Article 18. Handle for the Bill has created 1. Cases billed has not delivered to the buyer, if the Bill up wrong, merchants crossed the inter and kept the number of bills set up wrong.
2. where the Bill has created and delivered to the buyer but has not delivered the goods, provision of services or the Bill has created and delivered to the buyer, the seller and the buyer not yet tax declaration if false detection of the cancellation, the seller and the buyer set the minutes of the withdrawal of the Bill set to false. Report on the recovery of the Bill must be the reason for withdrawing the Bill. Sellers slash retention, the number of invoices created false and reiterated the new Bill as a rule.
3. where the Bill has created and delivered to the buyer, delivery of goods, provision of services, the seller and buyer have tax declaration, then detect errors, the seller and the buyer must set the minutes or have a written agreement stating the errors, while the seller invoiced adjust errors. The Bill clearly adjust (increase, decrease) the amount of the merchandise, sale price, value-added tax, value added tax money for bills of ..., symbol ... Based on the adjusted invoice, the seller and buyer Declaration adjusted sales buy, sell, output, input tax. Invoice adjustments not recorded negative (-).
4. Instructions for handling the Bill established in some specific cases follow Appendix 3 attached to this circular.
Article 19. Invoice processing in no case continue to use 1. Organizations, households, individuals informed the tax agency bills do not continue to use in the following cases: a) organizations, households, individuals are tax authorities approved the discontinuation of the use tax code (also called closing tax code) must stop the use of these types of bills has announce the release did not use.
b) organizations, households, individual types of alternative bills release to stop using the number of bills to be replaced also.
c) organizations, households, business individuals buy the Bill of tax bodies do not continue to use the organizations, households, individuals purchase invoices must proceed to cancel the Bill according to the guidance in article 27 of this circular.
d) Bill d., fire damage, follow the instructions in article 21 of this circular.
2. The tax authorities of direct management responsibility to inform most of the value in use of the following bills:-do not continue to use the Bills organization, households, individuals reported to the tax authorities in the cases referred to in paragraph 1 of this article.
-Bill has not established that organizations, households, individuals fled the business address without notification to the tax authorities;
-Invoice your organization yet, households and individuals arbitrarily stopped business but not reported to tax authorities;
-Bill of tax agencies that organize, personal behavior, for, sale.
Article 20. Use the illegal bills using illegal Bill is the use of fake bills, invoices not yet worth using, most of the value in use.
Fake invoice is printed Bill or invoice form initialization has been released by the Organization, the other individual or print, the duplicate initialization of notation of the same Bill.
The Bill does not yet have a value to use as the Bill has been created according to the instructions in this circular, but has not yet completed the notification of release.
The Bill most of the value in use is the Bill did release procedure enough but individual organization released the report continue to use again; the types of bills were lost after the announced release of hosted, individuals released report with tax authorities of direct management; the Bill of the organizations and individuals have stopped using the tax code (also called closing tax code).
Article 21. Use the illegal bills 1. Illegal use of the Bill is to establish control Bill; for sale or invoice has not established to the Organization, the other individual establishment when sale of goods, supply of services (except for the case to be used by the tax agency bills of sale or grant, and cases were billed under the guidance of this circular); give or sell bills set to organization, the other individual tax, accounting or payment of capital budget; Bill did not complete the required content; billing discrepancies between the content; use the Bill of goods and services to demonstrate for goods or services.
2. Some specific cases be identified as illegal use of invoice: invoice-there's no real content in part or whole.

-Using the Organization's bills, other individuals to sell out, to formalize the goods, services purchased on no vouchers or goods and services sold to tax fraud, to sell goods but no tax declaration.
-Using the Organization's bills, other individuals to sell goods and services, but not tax declaration, tax fraud; valid for goods, services purchased on no vouchers.
-Bill has the disparity in the value of the goods, services or distortions to the compulsory between the contact of the Bill.
-Use the Bill of sale of goods or services to which the tax authorities, the police and other authorities have concluded is using illegal bills.
Article 22. Handle in case of loss, fire, damage receipts 1. Organizations, households, individuals, if discovered, the fire damaged bills set or not set up to establish reports on the loss, fire, damage and inform the tax authorities of direct management (model No. 3.8 Appendix 3 attached to this circular) slows down for no more than five (5) days from the date of the loss , fire, damage to the Bill. The case of the last day (day 5) coincides with the holidays under the provisions of the law, the last day of the time limit is calculated is the next day of the day of rest.
2. in case when selling goods or services the seller has billed as prescribed but then the seller or buyer losing, fire, damage to the original invoice 2 created the sellers and the buyers set the minutes recorded the incident, in a clearly related to 1 of the Bill of sales people stubs payment in any month, and specify the name of the legal representative (or authorized person), stamp (if available) on a shooting star seller and 1 of the Bill, signed by the legal representative and stamped on the invoice copy for delivery to the buyer. People buy used copies are bills to sign, stamp (if available) of the person who sold attached to the minutes of the loss, fire, broken link 2 Bill to make accounting and tax declaration. Sellers and buyers are responsible for the accuracy of the loss, fire, damage to the Bill.
The case takes, fire, damage to the Bill 2 was related to the use third parties (for example, third-party shipping or billing party) shall be based on the third party to the seller or by the buyer to determine responsibilities and punish the seller or the buyer according to the regulations.
Article 23. Use the invoice of the purchase order 1. People buy used legal bills under the provisions of the law to prove the rights of use, ownership of the goods and services; enjoy promotion modes, modes of promotion lottery, or to compensation for damage in accordance with the law; accounting was used to purchase goods and services in accordance with the provisions of the law of accounting; enumerate the taxes; registration of rights of use, ownership, and to declare the payment of which the State budget according to the provisions of the law.
2. Bills to be used in the case in paragraph 1 must be:-purchase of goods, the original service, 2 (customer communication), except in the cases referred to in article 4 paragraph 1 and article 21 of this circular.
-Full record bills the norms, regulations and content must be intact.
-Data, writing, typing or printing on the invoice must be clear, complete, exactly as prescribed, not being erased, corrected.
-No bills in the case referred to in article 20 and article 21 of this circular.
Chapter IV RIGHTS and OBLIGATIONS of ORGANIZATIONS and individuals in the management, USING article 24 BILLS. The rights and obligations of organizations, households, individuals selling goods or services 1. Organizations, households, individuals selling goods, services have the right to: a) Created the Bill self, Bill put in to use if meet the conditions under the guidance of this circular;
b) purchase invoices by Tax Bureau released if to buy the Bills according to the instructions in this circular;
c) using the legal bills for business activities;
d) refused to provide the data on print, release, use the Bills for the Organization, individuals do not have the authority under the provisions of the law;
DD) grievance organizations, individuals with violations of the rights to create, release and use of legal bills.
2. organizations and individuals selling goods, services are obliged to: a) manage the activities create an invoice as instructed in this circular;
b) contract put in bills with the organizations receiving prints have qualified guidance in paragraph 4 Article 8 of this circular in the case placed in the Bill; signed purchase order invoice software with organizations providing eligible software instructions in paragraph 3 article 6 of this circular in case of using the automatic invoice printing;
c) set up and send the notice issued under regulation Bill;
d) Created and delivered bills when selling goods and services to customers, except where not required to be billed according to the instructions in this circular;
DD) regular self test using the Bills, in time to prevent the offending expression;
e) report the situation to use the Bill for the tax authorities managed directly under the guidance in article 25 of this circular.
Article 25. Report the situation to use quarterly Bill, institutions, households, individuals selling goods, services (except object-level tax agency bills) is responsible for filing reports to the situation using the Bill for tax authorities to manage directly. Report the situation to use quarter bills filed at the latest is September 30/4; second quarter filed slowly as 30/7, quarter III filed the latest is on October 30 and the fourth quarter is the latest filing on January 30 of the following year (model number 3.9 annexes 3 attached to this circular).
Organizations, households, individuals selling goods, services are responsible for submitting reports using Bill when divided, split, merger, dissolution, bankruptcy, ownership conversion; Affairs, sell, lease, lease State enterprises along with the time limit for filing tax.
The case of organisations, households and individuals switch places of business to other areas of local tax offices are administered directly to file reports using Bill with tax authorities where to move.
Bill collecting service charges for telecommunications, electricity bills, water bills, bills the service fee of the Bank, the tickets of the passenger transport unit, stamps, tickets, tags and some other cases under the guidance of the Ministry of finance does not have to report to each of the Bills that the report according to the number of (total) Bill. Business establishments are completely responsible before the law for the accuracy of the number of remaining Bills first, total used, the total number of deleted, lost, destroyed and have to ensure offers are detailed billing data (from ... to) when the tax agency requirements.
Article 26. The archive, preserved bills 1. Bill self in not yet created is stored in the computer system under the security mode information.
2. put in bills not yet created is stored, preserved in the repository as the storage mode to preserve valuable evidence.
3. The Bill set out the accounting unit is stored according to regulations archive, preserve accounting.
4. The Bill has been created in institutions, households and individuals, not the accounting unit is stored and preserved as a private property of the Organization, that individual households.
Article 27. Cancel Bill of 1. The Bill defined cancelled-the Bill wrong, printed, try printing in infection, in excess, in broken; the film, a zinc and its tools have a similar feature in creating Bill set in determined canceled once you no longer have the raw format of any one sheet or invoice no longer words on the sheet to Bill docking, copy or restore the original followers.
-Bill self defined print canceled finished if the software create invoice be intervention to cannot continue creating the Bill.
2. The case of cancel a Bill) the Bill put in was in the wrong, in Imago, in excess must be cancelled before the liquidation of the contract placed in the Bill.
b) organizations, households, individuals do not continue to use the Bill to make the cancellation invoice. The time limit for cancellation of invoice at the latest thirty (30) days from the date of notification to the tax authorities. The case of organisations, households and individuals, also kept the Bill in the case of tax authorities has announced most of the value in use, the time limit for cancellation of invoice at the latest within ten (10) days from the date the tax agency reported most of the value in use or from recovered the lost Bill.
c) kinds of bills set of accounting units are cancelled under the provisions of the law on accounting.
d) kinds of bills not yet established but is the evidence of the case, then no cancellation which is processed according to the provisions of the law.
3. Cancel the Organization's bills, households and individuals, a business) organizations, households, individuals and business to establish the inventory Tables need Bill Cancel.
b) business organizations are established the Council to cancel the Bill. The Council canceled the Bill must have representatives, representatives from the Organization's accounting department.
Households and individuals, the business is not established when the Council to cancel the Bill.
c) The members of the Board to cancel the Bill must sign the minutes cancel Bill and responsible before the law if there are errors.
d cancellation invoice records) including:-decided to set up the Council to cancel the Bill, except households, personal business;
-The inventory Tables need Bill cancel details: name, invoice number, invoice template invoice, cancellation invoice number (from ... to ... or details each of the Bill if the Bill need not continuously);
-Report on the cancellation of the Bill;
-Notification results cancelled invoices must have content: type, symbol, number of Bill cancel from the ... to the number, the reason for cancel, cancel, Cancel method date (3.11 Appendix 3 attached to this circular).
Records stored at the Bills destroyed institutions, households, individuals and business use invoice. Privacy notice results cancelled Bill was formed into two (2) a, a a, a a send to the tax authorities directly managed to slow for no more than five (5) days from the date the cancellation invoice.
4. Cancel the Bill of tax authorities tax authorities perform Cancel invoice tax put in has announced the release of unsold or not level but do not continue to use.
The tax administration is responsible for regulating the process of cancellation invoice tax put in.
Chapter V SANCTIONING ADMINISTRATIVE VIOLATIONS of Article 28 BILLS. Sanctioning administrative violations of the Bill

The sanctioning of administrative violations of the Bill made under the provisions of law handling of administrative violations, the Decree of the Government sanctioning administrative violations in the field of price, fees and invoices and other documents guiding the implementation.
Article 29. The authority sanctioning administrative violations of the Bill the authority sanctioning administrative violations of the Bill made under the provisions of law handling of administrative violations, the Decree of the Government sanctioning administrative violations in the field of price, fees and invoices and other documents guiding the implementation.
Chapter VI EXAMINATION, Inspection Of Bills.
Article 30. Check the printed, issued, managed, using Bill 1. Check at the headquarters of the tax agency a) tax authorities perform check printing, distribution, management, use the Bill on the reporting of the use of bills of institutions, households and individuals.
b) where tax authorities over test detects signs of infringement, within five (5) working days from the date of discovery, text tax agency requires organizations, households, personal justification.
2. Check the invoice at the headquarters of the Organization, personal use, household bills a) case organizations, households, individuals do not explain or explanations are not satisfactory, the tax authorities issued the decision to examine the Bill at the headquarters of the organization or individual.
b) content check bills to be specified in the decision to check at the headquarters or unit's selling points include: the legal base to test; test subjects; the content, range checking; time tested; Head of the delegation and the members of the test group check; powers and responsibilities of the test and the test object.
c) tax agency heads direct management organizations, households, individuals decide to check and take responsibility for the decision to test.
d) at the latest five (5) working days from the date of signing the decision, decided to examine the Bill at the headquarters of the Organization, personal, household must be sent to institutions, households and individuals. During the three (3) working days from the date of the decision to check the invoice or prior to inspect the Bill at the Headquarters organizations, households, individuals, if held, households, individuals demonstrate the establishment, release, use the correct Bill, heads to the tax authorities a decision to annul the decision to examine the Bill.
DD) the examination must be conducted within ten (10) working days from the date the tax authorities issued the check. Upon receipt of the case decided to check invoices, organizations, households, individuals recommended to postpone the time of conducting the inspection must have text sent the tax authorities stating the reason and the time delay to the tax authorities to review the decision. Within a period of five (5) working days from the date of the text proposed to postpone the test time, the tax agency to notify institutions, households and individuals who know about the acceptance or non-acceptance of the delay time check.
Time checking receipts at the headquarters, the Organization's shops, households, individuals no more than five (5) working days from the date of start of test. In case of necessary tax agency heads can extend the time check once, grace period not exceeding five (5) working days.
Within a period of five (5) working days from the end of the test, the test group to set up a test.
Organizations, households, individuals are entitled to receive inspections thereon check Bill, asked to explain the content thereon to check and reserve the comments in the report on the check (if available).
e) processing of test results-Slow for five (5) working days from the date of signing the minutes check with organizations, individuals being tested, the test crew chief shall report the decision to check about test results. The case arises to sanction violations administrative violations shall within a period not exceeding ten (10) working days from the date of signing the minutes, heads the tax authorities must decide the sanction administrative violations. Organizations, households, individuals being tested is obliged to accept the decision of processing test results.
-Test case uncovered violations of management, using the right lead to Bill for tax processing, then depending on the nature and extent of the violation for which the tax authorities issued the check, the Inspector of taxes under the provisions of the law on the Ombudsman, the law on tax administration and procedures check , tax inspectors.
Article 31. The inspector about the Bill The Ombudsman about bills associated with the inspection of observance of tax law at the headquarters of the taxpayer.
Chapter VII IMPLEMENTATION Article 32. Effect 1. This circular has effect from 1 July 2013. Abolish circular No. 153/2009/TT-BTC on 28/9/2010, circular No. 13/2011/TT-BTC on 8/2/2011 additional amendments to circular No. 153/2009/TT-BTC on 28/9/2010. The content of the Guide on the Bill in the previous text contrary to this circular are repealed. The guidance documents about the Bill not contrary to this circular is still enforceable.
2. This circular includes 5 appendix, the appendix from the Appendix 1 to the annex 4 are required, Appendix 5 reference material (not required).
Article 33. Responsibility 1. The tax authorities responsible levels of popularity, lead organizations, households, individuals, business and non-business people to purchase goods, services follow the contents of this circular, test and process the Organization's breach, households and individuals using invoices.
2. organizations, households, individuals with activities related to the printing, publishing and using the Bill to fulfill the guidelines of this circular.
In the process if there are obstacles, suggest the Organization, timely reflection about personal finance Ministry to study the resolution./.