The CIRCULAR stipulated in, release, manage and use sales invoice national reserve _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base accounting Law No. 03/2003/QH11 on 17 June 2003;
Electronic transactions pursuant to the law No. 51/2005/QH11 on 29/11/2005;
Pursuant to the law the tax management of 78/2006/QH11 on 29/11/2006;
The base value added tax Act No. 13/2008/QH12 on 03/6/2008;
The base national reserve Ordinance No. 17/2004/PL UBTVQH-on 29/4/2004 of the Commission of the National Assembly;
Basing the Ordinance on administrative violations processing 2/7/2002 and Ordinance amending and supplementing some articles of the Ordinance on handling administrative violations on 02/4/2008;
Pursuant to Decree 196/2004/ND-CP on 02/12/2004 detailing the Government's enforcement of the Ordinance on the national reserve;
Pursuant to Decree No. 51/2010/ND-CP on 14/5/2010 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;
The Ministry of finance instructed the printer, release, manage and use sales invoices to the national reserve as follows: chapter I GENERAL PROVISIONS article 1. Scope this circular instructions on printing, publishing, managing and using the sales invoice to the national reserve; handling administrative violations in management, using the sales invoice to the national reserve; the duties and powers of the State reserve Bureau, tax administration agencies and levels of the Organization, individuals are involved in issuing, managing, and using the sales invoice to the national reserve; obligations and responsibility of agencies, organizations, individuals in using the sales invoice to the national reserve.
Article 2. The object to apply the object applied printing, release, manage and use sales invoice national reserve guide in this circular are the agencies, organizations, individuals involved include: 1. General Directorate of State reserves, the State reserve area and the State reserve Bureau directly under the State reserve area;
2. The ministries and reserve units in the ministries are tasked directly manage, import, export, preservation of national inventories;
Reserve units referred to in paragraph 1, 2 of this Article hereinafter referred to as the reserve unit.
3. organizations and individuals purchase national reserve;
4. the tax administration;
5. organizations get print invoices.
Chapter II SPECIFIC PROVISIONS of article 3. Invoices and sales invoices form national reserve 1. The sales receipt is evidence of national reserves by selling reserve unit national reserve established, recorded sales information to the national reserve in accordance with the law.
Sales invoices printed national reserve under model (annex 1 attached to this circular). Size paper to print the sales invoice is national reserve: width 19 cm, length 27 cm. 2. Invoice form invoice sales national reserve is shown by the following form: a) invoices manually in: is Bill due to the reserve unit self print out form on the equipment, on the cash, the other machines when manufacturing, sales to the national reserve;
b) electronic invoicing: is the set of electronic data messages on export sales, the national reserve was created, created, sent, received, stored and managed in accordance with the law on electronic transactions and documents guiding the implementation;
c) invoice by invoice is put in the reserve units put in according to the template to use for the export operations, sales to the national reserve.
3. The documents are printed, use and release management as sales bills national reserve include the export warehouse coupons (C21-HD issued circular 213/2009/TT-BTC dated 10/11/2009 of Ministry of finance regarding the accounting guidelines apply to State reserve).
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 must show on each of the Bills are: BILL NATIONAL RESERVE SALES b) denominator sign bills and invoices.
Sample sign invoice numbers is the information displayed the symbol name of the type, number, order number in the sales invoice template national reserve.
The symbol is distinction signs bills invoices by Vietnamese alphabet and year release invoices.
c) Contact Name Contact bills bills are the sheets in the same Bill. Each invoice number must be 4, of which:-Link 1: Save.
-2: delivery to the buyer.
-3: use the internal payments.
-Link 4: Used for store keeper.
d) order number invoice number of the invoice is the order number as the sequence of natural numbers in the invoice symbol, including the 7-digit number in a sign the Bill.
DD) name, address, account number, tax code, the reserve unit's sales to the national reserve;
e) name, address, account number, tax code of the buyer;
g) goods; Unit, quantity, unit price of goods; the numerical amount and in words.
h) buyers, sell units (signature and specify the name, stamp) and the day, month, year billed.
I) invoice is shown by Vietnamese. The number indicated on the invoice is the natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; After a few thousand, million, billion, trillion, million male, female, female to put a dot (.); If there is recorded the following numbers of the unit must be set to a comma (,) after the number of the unit.
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 reserve units could create another information service for sales activities, including national reserve created logos, pictures, decorative or advertising.
b) the font size of the added information must be less than the font size of the content is required.
c) added information to ensure conformity with current law, not obscure, obscure the content required to be on the Bill.
Article 5. Create sales invoice guidelines national reserve Created sales invoice national reserve is the activity of making out sales invoices form national reserve to use for the purpose of export, sales to the national reserve.
Article 6. Print the sales invoice order national reserve 1. The reserve units are free to print the sales invoice national reserve (in the form attached to this circular) to service the export activities, national reserve sales if enough of the following conditions: a. has been granted tax code;
b. have the equipment (computer, printer, computer) ensure printing and billed as national reserve sales;
c. is the unit of accounting pursuant to the accounting Act and have the software export, the national reserve sales associated with accounting software, make sure your invoice data to be automatically transferred to the software (or database) at the time of accounting;
d. non-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 day the notice issue invoices manually in the first and earlier.
2. automatic reserve units in the Bill under Clause 1 of this article before releasing invoices manually in the decision to apply self printed invoice sent to the tax authorities and direct management responsibility for this decision.
The decision to apply self printed invoice include the following principal contents: a. the name of the system equipment (computers, printers, software applications) used to print invoices;
b. Technical Department or name service providers responsible for the technical side of self in the invoice;
c. the responsibilities of each Department directly involved the creation, establishment, rotation and automatic invoice data storage in internally organized.
3. reserve units use the free program to print invoices from the computing equipment, cash or other machines must ensure principles: a. the order number on the invoice is made automatically. Each of a number of invoices printed only once, if the print out from the second onwards must show is a copy (copy).
b. the 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.
Article 7. Electronic invoice management, use of electronic invoices is performed according to the Finance Ministry's own instructions.
Article 8. Put in Bill 1. Sales invoice national reserve set in the form of printed samples must guarantee according to the form prescribed in this circular.
2. In the Bill put in a) invoices put in was printed by contract between the reserve units with the receiving organization in receipt of eligibility at the point a Paragraph 3 of this article.
b) print invoice contract is expressed in writing by rules of 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.
3. The conditions and the responsibility of the organization receiving the print invoice: a) condition: the organization receives in the invoice must be business for business registration is still in force and have the printing operation license (including print publications and not publications).
b) responsibilities:-In the sales invoice national reserve in accordance with the contract signed in, not be handed back all or any of the stitches in the process to print invoices 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 reserve units 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 reserve units put in;
-Liquidation of the contract in reserve units with the latest in the invoice;
-Reporting on the receipt to print invoices to send the tax agency to manage directly. Contents: the report name, the tax code, the reserve unit address put in; type, symbol, invoice template invoice number, invoice number printed (from ... to) for each individual organization (Appendix 2 attached to this circular).
Report on the receipt of invoice print was created and sent to the tax authorities directly managed a year twice: 1st report in the invoice the first 6 months, the time of the report on July 20; the second reported in the last 6 months bills, time of report on January 20 next year.
The receiving organization in case the Bill withdrawn in the invoice then reports in the final invoice, start from the beginning of the end to the receiving organization in time to stop the operation in invoices, deadline reporting on the receipt of invoice at the latest on 20 March, following is deactivated in the invoice.
The case of the receiving organization in new bills start business activities or work in the invoice after decommissioning in the time reports about getting in the first invoice 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 about getting in the Organization's Bills get in the Bill and put the data onto electronic information page of the General Department of taxation.
4. in case the reserve units put in for the units reserve unit name must be placed in the upper left of the available sheets of bills. The subdivisions stamp or write your name, address, tax code in objective form "name, address, tax code of the sales person" to use.
Article 9. The principle of using invoices 1. Reserve units before use invoices for export sales, the national reserve is set to announce the release of the invoice (Appendix 3 attached to this circular).
2. Announce the release of the Bill include: name of the reserve unit to issue invoices, tax code, address, phones, types of invoices (the name of the type of invoice, the invoice symbol, denoted on invoices number patterns began to use the number of the Bill announce the release (from ... to ...)), invoice template , the name of the business tax code and print invoices (for invoices put in), set to announce the release date, name, signature of the legal representative and the seal of the unit.
The case of a change of address, reserve units must submit the notice issue invoices for tax authorities where moved to, which clearly states the number of invoices issued are not yet in use, will continue to use.
Case reserve units sending 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 change of content has announced the release of the reserve unit, have to make a new release notification according to the instructions in this paragraph.
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.
4. Announce the release of the Bill must be sent to the tax authorities managed directly at the latest five (5) days before the reserve units began to use the Bill of sale to the national reserve and within ten (10) days from the date of signing the release announcement. Announce the release of invoices including invoices template must be listed clearly right at the base to use the Bill to export sales, national reserves during the use of the Bill.
Case reserve units have the subdivisions have used the form of bills, the reserve unit ever subdivisions must send notice issued for the tax authorities to manage directly.
The tax administration is responsible for the content base to release the reserve unit's invoice issued, construction organizations 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 required on invoices has announced the release of the reserve unit.
The case when the notice released by reserve units sent to the tax authorities, notification of release detection does not warrant enough content in accordance with the rules within a period of two (2) working days from the date of the notice, the tax authorities must have written notice to reserve unit said. Reserve units have the responsibility to adjust to the new release announcements.
5. reserve units while export sales, reserves, production of national reserve according to the Government's sudden decision to relief, aid must use the sales invoice to the national reserve.
Production of national reserves to sell, or aid, the reserve units must use the sales invoice to the national reserve according to the model specified in this circular.
6. national reserve Sales Price is the actual price paid the invoice sales to the national reserve, there is no value added tax. The unit cost in the Bill is the actual selling price to pay.
Article 10. The form of recorded symbols to identify invoices 1. Print reserves unit, the sales invoice issued to National Convention reserve the identifier on the Bill due to its release to serve the identification Bill in the process of printing, publishing and use invoices.
Depending on the scale, operational characteristics and regulatory requirements, reserve units 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 type specific invoices, in the stable form available on the Bills (such as name, address, tax code; sellers goods, services; the price ...), the signature and seal of the reserve units when billed.
2. in case of the detection of signs of violation related to printing, publishing, management, use of invoices, discovered reserve units must tax authorities. When the tax authorities and the competent State agencies require confirmation invoice has been issued, the print reserve unit, issue invoices must be obliged to reply in writing within ten (10) days from receipt of the request.
Article 11. Invoicing 1. Billing principle a) only reserve unit was created and delivered a bill of sale to the national reserve for the buyer in the case of export, sell, export, goods assistance national reserve.
b) reserve units are billed when selling, export aid national inventories (excluding export internal transfer thing).
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).
c) invoices are created once the connection. Content created on the Bill must be consistent on the Bills have the same number.
d) being billed in order continuously from small to large number.
Case reserve units have many subdivisions, direct sales or many facilities receive the same credentials using the invoice form put in have the same symbols as the dividing method for each of the subdivisions, the basis in the system then the superior reserve units must be allocated as the number of invoices for each of the subdivisions , each facility received the mandate. The subdivisions, the base received the credentials must use invoices in order from small to large numbers in the range of invoices.
2. Setting some goals specific knowledge on a) Objective consciousness "may Day" On billing invoicing for sales national reserve is the time of the transfer of ownership or the right to use the goods to the buyer.
b) Objective consciousness "name, address, tax code of the sales unit", "the name, address, tax code of shoppers": 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.
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).
d) Objective consciousness "Chief Accountant (sign, stating the full name)" and "heads of unit (sign, stamp, specify the name)": the Bill of sale must have sufficient national reserves of the signature of the Chief Accountant (or charge) and heads of units, are marked with the reserve unit's sales.
e) the invoice currency: the currency is the Dong in Vietnam the invoice.
Article 12. For processing invoices set 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, if the 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 invoices 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 the goods, then detect errors, the seller and the buyer must set the minutes or written agreement stating the errors, while the seller invoiced adjust errors. The Bill clearly adjust (increase, decrease) the number of the goods, the selling price, the symbol ... Based on the adjusted invoice, the seller and buyer Declaration adjusted sales buy, sell. Invoice adjustments not recorded negative (-).
Article 13. Invoice processing in no case continue to use 1. Reserve units reported to the tax authorities the invoice do not continue to use in the following cases: a) reserve unit was approved by tax authorities to stop using tax code (also called closing tax code) must stop the use of these types of bills has announce the release did not use.
b) reserve unit release type alternative Bill to stop using the number of the Bill be replaced also.
d) Bill d., fire damage, follow the instructions in article 16 of this circular.
2. The tax authorities of direct management responsibility to inform most of the value in use of the following bills:-invoice no continued use by reserve units reported to the tax authorities in the cases referred to in Paragraph 1 of this article.
-Bill has not established that reserve units fled the business address without notification to the tax authorities;
-Bill not yet established arbitrarily reserve unit deactivated in buying and selling national reserve but not reported to tax authorities.
Article 14. Use illegal invoices using invoice is illegal the use of fake invoices, unpaid bills worth using, most of the value in use.
Fake invoice is printed invoice or invoice form initialization has been released by the Organization, the other individual or print, the duplicate initialization of the same signs the Bill.
The Bill does not yet have a value used as the invoice has been created according to the instructions in this circular, but has not yet completed the notification of release.
Thereafter invoices using invoice is already doing enough procedures to release but the Organization, the individual release announcements do not continue to use again; types of invoices are lost after the announced release of hosted, individuals released report with tax authorities of direct management; invoicing of individual institutions have stopped using the tax code (also called closing tax code).
Article 15. Use the illegal bills 1. Illegal use of invoices is the control Bill; for sale or invoice has not established to the Organization, the other individual set up when selling goods, supply of services (except for the cases were billed under the guidance of this circular); for sale or invoice was created to organize, other personal tax, accounting or payment of capital budget; billed do not complete the required content; false billing between content; use the invoice of the goods and services to demonstrate for the 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 incorporation of goods and services purchased on no vouchers or goods and services sold to tax fraud, to sell the goods but not the 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.
-Invoice has the disparity in the value of the goods, services or distortions to the compulsory between the contact of the invoice.
-Use the Bill of sale of goods and services that the tax authorities, the police and other authorities have concluded is using illegal bills.
Article 16. Handle in case of loss, fire, damaged bills 1. If the reserve unit lost, fire, damage to the sales invoice reserves established or not yet established to report on the loss, fire, damage and inform the tax authorities of direct management (annex No. 5 attached to this circular) slows down for no more than five (5) days from the date of the loss , fire, damage to the Bill.
2. in case when sales national reserve, reserve units were billed as prescribed but then reserve units or buyer losing, fire, damage to the original invoice 2 created the reserve units 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 of bills 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 invoice.
Article 17. Use the invoice of the purchase order 1. The buyers are using the sales invoice to the national reserve according to the legal provisions the law to prove the rights of use, ownership of the goods or compensation for damages under the provisions of 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 15 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 14 and article 15 of this circular.
Article 18. Cancel invoice 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 bills or no longer letters on bills to docking, copy or restore the original followers.
-Self invoice print identified canceled if the software is finished creating the invoice was not able to continue the intervention to create invoices.
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 set in the invoice.
b) reserve units have invoices do not continue to use to perform the cancellation invoice. Deadline to cancel the invoice at the latest thirty (30) days from the date of notification to the tax authorities. Case reserve units also retain invoices in the case of tax authorities has announced most of the value in use, the term cancel the 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) invoice types established by the accounting unit was cancelled under the provisions of the law on accounting.
d) types of invoices 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 Bill of a reserve unit) must reserve units formed the table inventory invoices that need to cancel.
b) reserve units formed the Council to cancel the Bill. The Council cancel the invoice must have representatives, representatives from the Organization's accounting department.
c) The members of the Board to cancel the invoice must sign the minutes cancel Bill and responsible before the law if there are errors.
d) cancellation invoice records including:-Council decision to cancel invoices;
-The inventory Tables need invoice cancellation details: name, invoice number, invoice template invoice, cancellation invoice number (from ... to ... or each invoice number details if invoice numbers need to cancel non-consecutive);
-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 to date (annex 6 attached to this circular).
Records stored at the Bills cancellation of units using the reserve Bill. Privacy notice results cancelled invoices are established 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.
Article 19. The rights and obligations of the units issued invoices 1. Reserve units use the sales invoice national reserve has the right to: a. be yourself in, print the sales invoice set national reserve according to the model specified in this circular;
b. sales invoice used national reserve in the case of export, sell, aid national inventories;
c. refused to provide the data on print, release, use the invoice for organizations, 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. reserve units have the obligation 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 3 article 8 of this circular in the case placed in the Bill;
c) set up and send the notice issued under regulation Bill;
d) Created and delivered the Bill when the national reserve sales to customers;
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 20 of this circular.
Article 20. Situation report quarterly invoice used, reserve units are responsible for filing reports to the situation using the invoice for tax authorities direct management (annex No 4 attached to this circular).
Reserve units are responsible for filing reports to the situation using the invoice when divided, split, merger, dissolution, bankruptcy, ownership conversion; Affairs, sell, lease, lease State enterprises along with the time limit for filing tax.
Case reserve units transferred to other areas of local tax offices are administered directly to file reports using the invoice with tax authorities where to move ahead on the release notification sent invoices to the tax authority where the transfer to (Appendix number 7 attached to this circular).
Article 21. Archiving, preservation of invoices 1. Invoice sales order in national reserve has not yet created is stored in the computer system of the reserve unit under the security mode information.
2. sales invoice national reserve yet to be put in the archives, preserved in the repository of the reserve unit under the storage mode to preserve valuable evidence.
3. The invoice created in accounting units are stored as specified archive, preserve accounting.
Article 22. Sanctioning administrative violations and the authority sanctioning administrative violations administrative violations sanction on the invoice made by defined in articles from Article 28 to 35 Articles, Chapter 5, the Decree 51/2010/ND-CP dated 14/05/2010 of the Government.
The authority sanctioning administrative violations of the Bill made by the provisions of article 37, Chapter 5, Decree No. 51/2010/ND-CP dated 14/05/2010 of the Government.
Article 23. Test, inspection of invoices and resolve complaints, report violations of the Bill.
Testing, inspection, complaint resolution, to report violations of the Bill of sale to the national reserve made according to Decree 51/2010/ND-CP dated 14/05/2010 of the Government and the regulatory text of the law.
Chapter III IMPLEMENTATION
Article 24. Effect 1. This circular has effect from 26 March 2012 and replaces circular No. 09/1999/TT-BTC dated January 28, 1999 guide the management, use the purchase invoice, sales to the national reserve.
2. The content of this circular instruction is done according to the current rules in the other legal texts concerned.
Article 25. Responsibility organizations, individuals with activities related to the printing, publishing and use sales invoices to the national reserves to fulfill the guidelines of this circular.
In the process if there are obstacles, suggest that timely reporting units of the Ministry of finance to study the resolution.