CIRCULAR guidelines for goods on the market _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the base of tax law, tax law;
Pursuant to decision No. 60 on 8 February 1994 by the Prime Minister on a number of undertakings operating measures and economic and social development in 1994;
To manage the goods on the market, promote the implementation of the regime created invoices when buying and selling goods and services collect money.
The Ministry of finance guidelines for goods on the market are as follows: I/GENERAL PROVISIONS 1/domestic production goods, goods imported by organizations and individuals circulated on the market must have a valid voucher attached to prove the origin of the shipment is legal.
2/types of invoices, invoice, inventory, export export votes votes cum warehouse cum internal shipping, tax receipts, the receipts outlined in this circular must be originals, because the Finance Ministry issue.
II/for GOODS PRODUCED in A COUNTRY. for INDUSTRIAL organization and business individuals to transport industrial goods produced in the country must have the following documents: 1/selling goods to the buyer or the buyer of goods to sell, purchase of raw materials to manufacturing necessarily sales invoice or invoice cum sale party output votes.
2/If carrying goods, raw material goes on sale, elsewhere (outside the central cities) that address unknown buyer must have the command output, unit output slip attached. To place the sales with tax authorities in (where sold), when the sales invoice must be delivered to the buyer and sales tax declaration at the place of sale.
3/If the transportation of the goods from the main campus to the branches, shop, shops, outside the County, the district must have a warrant to attach output votes cum internal transport of the unit.
4/If carrying goods, raw materials for the Exchange with other base to the sales invoice or invoices attached output votes cum.
5/If the exported goods to sale or consignment delivered to the dealer to have the attached output order slips internal transport cum warehouse production of the unit. For own production base of items subject to special consumption tax invoice must have cum output votes.
6/If shipping from this repository to another repository, from branch to branch to another must have internal movement order, phiếi internal transport cum warehouse production.
7/the economic base of private enterprise fixed business when buying items for sale, buy raw materials of the production must be shared according to the enclosed template purchase, certified by the tax authority directly manages the facility, seller's invoice for delivery. The goods transported and the invoice number must match each other and match the actual goods transportation.
8/ Base business shipment when shipping and purchase must be the seller's sales invoices and sales tax receipts, tax gains on the stitch before shipping.
B. for GOODS of AGRICULTURAL PRODUCTS, FORESTRY PRODUCTS, agricultural goods, SEAFOOD, seafood, forest products specified in this section is the product of agriculture, fishery, and forestry by farmers, fishermen, the surplus population of direct production, exploitation of unprocessed or only preliminary as the exposure, drying, sorting to preserve ...
Agricultural products, forestry, seafood processing industry has passed when the circulation on the market apply vouchers as for industrial goods specified in point A of this circular.
1/The economic enterprise go buy farm produce, seafood, forest products about to be sold, the production must have the vouchers attached, in particular as follows:-If the purchase of State-owned enterprises, collective economic units, companies, private enterprises, households ... to the sales invoice or invoice cum sale party output votes.
-If purchased directly by farmers, fishermen (who produced the product) it must set the table (according to the model No. 1 attached), stating the date of purchase, your name, address, the number of sales people, the value of each type of goods. When shipping out of place (district) to the tax authorities to confirm the shipping goods on the lists.
-If have put buying stations, the stations buy when middlemen of the farmers, the fishermen (who directly produce) must also establish lists as mentioned above. When shipping goods out of local procurement, to have the unit's output and orders the vote internal transport cum warehouse production of base stations buy attached.
-If the purchase contract with the Organization and personal business, they must have the sales invoice or invoice cum delivery base output votes for.
2/The State's economic base to buy agricultural products, forestry products, marine products on sale or for processing, when shipping to have the vouchers as specified for XNQD above (point 1) and has confirmed the purchase book of tax authorities, stating the items, the number of worth to buy, where to go, where to ...
3/wholesale business trip to buy agricultural products, seafood, forest products when transported must have the invoice, voucher as prescribed for XNQD above (point 1) and sales tax receipts, interest stitch.
III/with RESPECT to IMPORTED GOODS A. for IMPORTED GOODS SECTORAL in point 2 of section II of Directive 94/25/1992 3 CT of the President of the Council of Ministers (Prime Minister) on the Organization and market management Department in Central Vietnam border regulations in the new situation "in Exchange, purchase and sale of goods by residents on either side of the border then forms mainly the exchange of goods over the border with small scale, nature, simple levels are called sectoral export and must also be placed under the unified management of the State of import and export regulations.
Join sectoral export import border is just small business people have lower equity capital specified in Decree No. 211 dated 23/7/1991 of the Council of Ministers and the people must be resident in the border area ".
Article 1 decision No 115 dated 9/4/1992 of the Council of Ministers about the export tax, import tax sectoral regulatory boundaries: "1-goods are allowed to export and import sectoral boundaries as prescribed when importing and exporting through the gate, the border of which is taxable object export sectoral import tariffs, as defined in this decision.
2-all objects have the commodity, sectoral import as in point 1 of this article are all tax payers in accordance with this decision ".
According to the above regulations, the only new frontier area residents are allowed to import the sectoral and when importing sectoral import tax declaration must be sectoral with the Customs gate.
According to article 1, article 10 the law on turnover tax; Article 1, article 13 income tax Act, the import-export business in sectoral turnover tax payers, tax, registration tax, Executive accounting mode, mode of invoicing, voucher when purchasing goods.
To base the rule on, the Ministry of finance guidelines for sectoral import goods to the border as follows: 1/with regard to sectoral imports across the border for people allowed to directly import sectoral transport on inland must have the following documents:-the import goods declaration sectoral borders.
-Receipts tax on import of sectoral borders.
2/when the sectoral import import sales sectoral sales invoice must be delivered to the buyer.
For a number of items prescribed customs receipts level sectoral import tax for each individual aircraft is delivered with receipts of import tax sectoral boundaries (3 delivered to the buyer).
3/for organizations and individuals acquired sectoral imports:

a. organizations and individuals have fixed business location in the border districts bought imported goods for sale to the seller's sales invoice for delivery. When the sales invoice must be delivered to the buyer. If the fixed business in the border district who directly import, when swarms of sale must be attached to the vouchers as specified in point 1 Item A, part III above.
b. Organization and individuals in border districts to buy imported goods sectoral, when shipped out of border districts must have:-sales invoices of the seller.
-Receipts tax sectoral boundaries (3 delivered to the buyer) if the item is already prescribed customs receipts level sectoral import tax for each individual aircraft.
-Purchase and import statement sectoral boundaries (according to the model No. 2 attached) certified by the tax Bureau border districts where the purchase. In addition, for each specific object must be added the following: + vouchers for State economic base have to be shared. The goods purchased are recorded in the log book of purchases, matches the table ever since.
+ Shipment business establishments have to have receipts filed turnover tax, tax return filed in the circulation of the top stitching.
+ The economic basis of the State must not have the shared purchase, no sales tax, income tax when shipping. But to distinguish the economic basis of the State, must have registered a tax declaration or a copy, certified.
B. for OTHER IMPORTED GOODS 1/imported goods quota the institutions are State bodies have the authority to allow imports, when shipping from the gate into the hinterland must be accompanied by declarations imported goods were customs check and confirm.
If importing a large shipment is transported several times then suggested customs certified on import declarations for each shipping times.
2/imported as gifts, gifts when shipping from the gate into the hinterland must be accompanied by declarations imported goods were customs check and confirm; If the value of the shipment exceeds the exemption limit must then be imported tax receipt (or import duty free decision of the Ministry of Finance), marginal income tax return (if the recipient of gifts, personal gifts are) attached.
3/staff member to travel, work and study abroad bring the goods in an exemption must have declarations imported goods were customs check and confirm.
If the value of the shipment exceeds the tax exemption tax receipts must be attached.
C. with RESPECT to IMPORTED GOODS in CIRCULATION on the MARKET 1/organizations and individuals to import business when sales are export sales invoice or invoice cum delivery output votes for the buyer, the buyer to use the witness from proven legitimate source of imports with the body test , control.
2/the Organization and personal business when buying imports and transport of imported goods about to be sold, or assigned to the branch, store, move the repository ... must carry proof mode as applicable to industrial goods produced in the country specified in point A of section II outlined in this circular.
IV. PROCESSING of VIOLATING organizational and personal business of imported good standing certificate from the bracket mechanism under the provisions of this circular was to create favorable conditions in the process of trading and transport goods. The test force not be troubling, affects the circulation of commodities of enterprise.
The violations will be dealt with as follows: a. for GOODS PRODUCED in the COUNTRY 1/The case of the carriage of goods without sales invoices or invoices or invoice output votes cum cum internal shipping then all must pay tax according to the tax revenues of the regime for wholesale businesses. There are also sanctioned by the point 1a article 19 the law on turnover tax. If the item is subject to special consumption tax, the result of special consumption tax, there is also sanctioned by the point 1a, 1b article 20 special consumption tax Law.
2/The case of the purchase of agricultural products, forestry products, marine products directly by farmers, the fishermen if there census table currency purchase forest products, seafood also must pay a sales tax, income tax regimes for the shipment business establishments.
  3/State economic base without the shared purchase must pay sales tax, income tax regimes for the shipment business establishments, there are also sentenced to 1 to 3 times the tax.
4/business establishments shipment if no tax revenue receipts, income taxes payable then circulation suture sales tax tax regimes for shipment outside business establishments are also fined from 1 to 3 times the tax.
If processed according to the rules above, the organizations and individuals it may still save the criminal liability.
B. with RESPECT to IMPORTED GOODS 1/organizations and individuals importing goods, transported from the gate into the Interior if not enough evidence from the regulation are considered as smuggled goods and handle foreclosures. Or handle collection 1 time import tax and depending on the extent of remaining violations be fined from 2 to 5 times the import tax (paragraph 3 article 17 of Decree 54/CP on 22/8/1993).
2/the Organization and business individuals to transport imported goods inland without sales invoices (if are going to buy) or export invoice cum internal shipping warehouse (if is internal movement order) is also being considered as smuggled goods and handle foreclosures. Or handle collection 1 time import tax and depending on the extent of remaining violations be fined from 2 to 5 times the import tax.
3/organizations and individuals transport sectoral imports from the border districts to address lack of internal lists of purchase then sanctioned the administrative procedure under article 1 of Decree 7 stocks on 18/10/1992 of the Council of Ministers on sanctioning administrative violations in the field of taxation.
4/State economic base without tax registration, State economic base fixed business without purchasing the book aside to pay sales tax, income tax applicable to business establishments shipment also penalized the violation from 1 to 3 times the tax.
5/base business shipment if no tax revenue receipts, tax circulation stitching bench tax collection and fine marbles 1 to 3 times the tax.
V. IMPLEMENTATION 1/tax authorities when processed in breach of the regime for goods on the market are using tax receipts, receipts and the custody account of financial institutions.
Other agencies if the breach discovered check on vouchers, if must handle the transfer of tax records for the tax authorities to the tax agency to handle.
2/per check, check must record the date and time check, sign and seal check on the certificate from the check.
3/organizations and individuals handling the wrong mode lost the budget or causing harm to shippers in damages. Also depending on the extent of mild or severe violations are also being disciplined or prejudice criminal liability.
This circular replaces circular No. 61 TC/TCT on 10/12/1990, circular No. 59 TC, TCT on October 15, 1992 and other documents of the Ministry of Finance issued contrary to this circular.
This circular enforced from October 20, 1994. The violation of the regime for goods on the market before July 20, 1004 still are handled according to the current rules.