Chương 1: Nghị định 89/2002/NĐ-CP Những quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Governing scope and applicable subjects

This Decree shall apply to organizations and individuals who have rights and obligations pursuant to law for the printing, issuance, use and administration of invoices.

Article 2. Types, forms and contents of invoices

1. The types of invoices governed by this Decree shall comprise:

(a) Value added invoices.

(b) Sale of goods invoices.

(c) Procurement invoices.

(d) Other types of invoices.

2. Invoices shall be made in one of the following forms:

(a) Invoices printed on a sample form.

(b) Invoices printed following a stipulated form from a cash register.

(c) All types of stamps and tickets with a face value printed on them.

3. Invoices shall only have legal validity when their contents include all the criteria stipulated by the regulations.

4. The Ministry of Finance shall provide regulations on the forms of, and the contents of criteria on invoices.

Article 3. The following terms in this Decree shall be construed as follows:

1. Invoice means any voucher which is printed on a sample form, printed from a cash register or printed as a ticket with a face value in accordance with State regulations, fixing the quantity and value of goods or services purchased, sold or exchanged and fixing the rights and obligations of parties participating in the transaction of purchase, sale or exchange of goods or services.

2. Self-printed invoice means an invoice which an organization or individual is permitted to print, or permitted to order to have printed, in accordance with a prescribed form.

3. Issuance of an invoice means an organization or individual introduces into use an invoice which has already been printed.

4. Invoice symbol means the sign classifying the invoice by a system of Vietnamese letters plus the year of issuance of the invoice.

5. Invoice number means a number following a consecutive order and following a row of natural numbers in the invoice symbol.

6. Duplicates/counterfoils means the papers jointly making up one invoice number.

7. To prepare an invoice means to use the necessary facilities in order to fully record information on an invoice following the criteria.

8. Blank invoice means an invoice which has been prepared but does not contain contents of a transaction.

9. False invoice means an invoice which an organization or individual does not have the right to print or to issue.

Article 4. Prohibited conduct

It is strictly prohibited for any organization or individual to print, issue, use, administer, purchase or sell an invoice contrary to the provisions in this Decree.