Chương 4 Nghị định 51/2010/NĐ-CP: Quyền và nghĩa vụ của các tổ chức, cá nhân trong quản lý, sử dụng hóa đơn

Chapter IV

RIGHTS AND OBLIGATIONS AND ORGANIZATIONS AND INDIVIDUALS IN INVOICE MANAGEMENT AND USE

Article 21. Rights and obligations of goods and service sellers

1. Goods and service sellers may:

a/Create invoices for use if they fully satisfy the conditions specified in this Decree;

b/ Buy invoices issued by provincial-level Tax Departments:

c/ Use lawful invoices for their business activities;

d/ Refuse under law to provide data on invoice printing, issuance and use to unauthorized organizations and individuals;

e/ Initiate lawsuits against organizations or individuals that infringe upon the rights to create, issue and use lawful invoices.

2. Goods and service sellers are obliged to:

a/ Manage invoice creation activities under this Decree;

b/ Sign, when ordering the printing of invoices, invoice printing-ordering contracts with qualified printing establishments;

c/ Make and send invoice issuance notices under regulations;

d/ Make out and hand invoices when selling goods or services to customers, except cases specified in Article 16 of this Decree;

e/ Regularly inspect the use of invoices and promptly prevent violations:

f/ Report on the use of invoices to managing tax offices under the Finance Ministry's regulations.

Article 22. Condition on and responsibilities of invoice-printing organizations

1. Condition:

An invoice-printing organization must be an enterprise possessing a printing permit.

2. Responsibilities:

a/ To print invoices under signed contracts; to refrain from outsourcing any or all of printing stages to other printing organizations:

b/ To manage, preserve and dispose of printing molds, printed blanks, printed invoices and defective printed invoices as agreed between the two parties and provided by law:

c/ To liquidate printing contracts with printing-ordering organizations or individuals and handle printing molds and discarded printed invoices under the Finance Ministry's regulations:

d/ To send biannual reports on printing of invoices to managing tax offices.

Article 23. Responsibilities of tax offices in invoice management

1. The General Department of Taxation shall:

a/ Inspect and examine the creation, issuance and use of invoices nationwide:

b/ Publicize invoices already issued, lost or no longer valid as notified.

2. Provincial-level Tax Departments shall:

a/ Manage the creation and issuance of invoices by organizations and individuals in localities:

b/ Manage the printing of invoices by printing enterprises in localities:

c/ Order the printing of. and issue, invoices for distribution or sale to entities under this Decree:

d/ Inspect and examine the creation, issuance and use of invoices in localities.

3. District-level Tax Departments shall:

a/ Examine the use of invoices as decentralized:

b/ Monitor and examine the destruction of invoices as decentralized under the Finance Ministry's regulations.

Article 24. Responsibilities of goods and service buyers

1. When buying goods or services, to request sellers to make out and hand invoices.

2. To provide accurate information necessary for sellers to make out invoices.

3. To sign invoice originals already fully filled in when directly buying goods, except cases specified by the Ministry of Finance.

4. To use invoices for proper purposes.

5. To provide information indicated in
invoices to competent agencies upon request.

Article 25. Handling of lost, burnt or damaged invoices by accounting units

1. Business organizations or individuals that have their invoices lost, burnt or damaged shall make records of such loss, burning or damage.

2. After making the records, the organizations or individuals that have their invoices lost, burnt or damaged shall declare in writing such loss, burning or damage to managing tax offices within 5 (five) days after such loss, burning or damage occurs.

The Ministry of Finance shall specify the handling of lost, burnt or damaged invoices as well as order and procedures for declaring the loss, burning or damage of invoices.

Article 26. Storage and preservation of invoices

1. E-invoices and self-printed invoices which are not yet made out shall be stored on computers according to information confidentiality regulations.

2. Invoices printed on order which are not yet made out shall be stored and preserved in warehouses under regulations on archive and preservation of valuable papers.

3. Invoices already made out by accounting units shall be archived under regulations on custody and preservation of accounting documents.

4. Invoices already made out by organizations and individuals other than accounting units shall be preserved like private assets of such organizations and individuals.

Article 27. Destruction of invoices

1. Invoices printed on order which are incorrect, superfluous or duplicate shall be destroyed within 30 (thirty) days after liquidating a contract to order invoice printing.

2. Organizations and individuals with expired invoices shall destroy these invoices within 30 (thirty) days after ceasing to use them or notifying the finding of lost invoices or the expiration of invoices.

3. Organizations or individuals that have self-printed invoices or e-invoices the issuance of which has been notified shall, when no longer using them, destroy them within 30 (thirty) days after they are no longer used.

4. Organizations or individuals that buy invoices of tax offices then shift to use invoices of other forms shall finalize and destroy the bought invoices which are not yet used within 30 (thirty) days after using invoices of new forms.

Invoices which are not yet made out but serve as evidence in criminal or civil cases shall not be destroyed but disposed of under law.

6. Accounting units' made-out invoices shall be destroyed under the accounting law.

The destruction of invoices is subject to approval of an invoice destruction council. The Ministry of Finance shall specify the composition of this council and invoice destruction procedures.