Chapter II
PRINTING, ISSUANCE, USE AND ADMINISTRATION OF INVOICES
Article 5. Printing invoices
1. The Ministry of Finance shall print invoices for issuance and sale to organizations and individuals to use in accordance with the laws and ordinances on tax.
2. Organizations and individuals shall be permitted to self-print invoices in accordance with the provisions in this Decree and guidelines of the Ministry of Finance.
Article 6. Responsibilities of organizations and individuals who self-print invoices
1. When organizations and individuals who are permitted to self-print invoices place an order for printing invoices, they must correctly follow the sample approved by the head of their organization, they must write their full name and sign the sample form which they send to the organization accepting the printing of invoices, and they must have a contract for printing invoices with such organization which specifies the quantity of invoices, the invoice symbols, and the range of consecutive numbers of the invoices. After each printing occasion or on termination of a printing contract, the parties must liquidate the contract.
2. Prior to printing a new tranche of invoices, a report must be made to the tax office on the use of the former tranche and the following items of the new tranche to be printed must be registered: invoice symbols, quantity of invoices, the range of consecutive numbers and the place of printing.
Article 7. Conditions for, and responsibilities of organizations accepting the printing of invoices
1. Organizations which accept the printing of invoices must satisfy the conditions for practising printing in accordance with law.
2. Invoices must be printed using a sample form approved in writing by the Ministry of Finance, and must be compared with the sample form which was approved by the competent person and provided [to the printer] when the order for printing was made; invoices must be printed correctly in accordance with the contract signed by the person making the order, which contract must specify the quantity of invoices, the invoice symbols and the range of consecutive numbers of the invoices. After printing is finished, there must be liquidation of the contract, and the following things must be destroyed: the printing board, the print stereotype, any excess products printed and any damaged prints.
3. A register shall be opened to monitor any orders for printing, and every quarter a report must be made and sent to the tax office on the quantity of invoices printed by each organization and individual placing an order for printing.
Article 8. Issuance of invoices
1. The Ministry of Finance shall issue invoices. When organizations and individuals introduce self-printed invoices into use, they must provide written notice of the fact of issuance [to the Ministry of Finance?] and specify the type, form, sample and use period of the invoices. Organizations and individuals shall be legally liable for the invoices whose issuance they notify.
2. When organizations and individuals purchase invoices issued by the Ministry of Finance, they must write or seal their name, address and tax code number on two duplicates of each invoice number at the office of the agency issuing the invoices.
3. The Ministry of Finance shall provide regulations on procedures for purchasing invoices, and on procedures for registering the use of invoices.
Article 9. Use of invoices
1. Applicable to organizations and individuals who sell goods and services:
(a) On the sale or exchange of goods and services, an invoice must be prepared and handed to the client in accordance with law.
In the case of retail sale of goods or provision of services with a value below a stipulated level and the purchaser does not request an invoice, it is not compulsory to prepare one. The Ministry of Finance shall regulate the specific monetary level at which it is not compulsory to prepare an invoice.
(b) When preparing an invoice, all the printed criteria must be filled in fully and correctly, and any criteria not filled in must be crossed out. Contents written on any one occasion on duplicates making up the one invoice number must resemble each other.
(c) Invoices must be used in their correct consecutive order moving from small numbers to larger ones, without jumping a number. If an error is made and it is necessary to invalidate an invoice, it must be diagonally crossed out and the word “rescinded” written clearly and all duplicates of the rescinded invoice must be retained.
(d) Invoices not yet used and invoices already used must be preserved and archived in accordance with the laws on tax and the laws on accounting and statistics.
(dd) A monthly report must be made on the status of use of invoices by the 10th day of the following month at the latest, and an annual report must be made on finalization of use of invoices by 25 February of the following year at the latest, to the office which provided the invoices or where their use was registered.
(e) On merger, consolidation, dissolution, conversion of form of ownership, bankruptcy or interruption1 of operations, a report must be made on finalization of use of invoices as well as handing in all unused invoices to the office which provided the invoices or where their use was registered, within 15 days at the latest from the date of the decision on merger, consolidation, dissolution, conversion of form of ownership, bankruptcy or interruption of operations.
(g) When there is a change of sample form invoice there must be a public declaration of the quantity and type of invoices no longer valid for use, as well as finalization of, and handing in all unused invoices to the tax office.
2. Applicable to organizations and individuals who purchase goods and services:
(a) Organizations and individuals who purchase goods and services shall have the right and obligation to request the organization or individual selling the goods and services to prepare and handover the second duplicate for archiving and use in accordance with law.
(b) With respect to production and trading organizations and individuals who declare and pay tax, entities which are beneficiaries of State budget funds, and entities implementing projects which purchase goods and services, they shall be responsible to check the contents of the criteria recorded on invoices and refuse to accept any invoice on which incorrect criteria are recorded or which record different values on duplicate invoices retained by each party.
(c) Organizations and individuals who purchase goods and services for consumption and who properly retain invoices shall enjoy the benefits of the use of invoices in accordance with the regulations of the Ministry of Finance.
Article 10. Use of invoices to procure agricultural, forestry or aquatic goods
1. Where organizations and individuals procure goods being unprocessed agricultural, forestry or aquatic goods from sellers being direct producers who do not have a sales invoice, such purchasers must prepare a procurement invoice and hand it to the seller; if goods worth one million dong or more are procured, or if goods are purchased on many occasions from the same seller, the seller’s citizen identity card shall be relied on to record the full name and address of the seller, the quantity, unit price and total sum paid, and the seller must be asked to sign his name and to accept the second duplicate of the invoice.
2. Organizations and individuals producing agricultural, forestry or aquatic goods and directly selling them to purchasers must ask such purchasers to prepare a procurement invoice and hand it to the seller in accordance with the provisions in clause 1 of this article; and they shall be responsible to retain procurement invoices so that the invoices can be used for comparison purposes when necessary.
If goods worth one million dong or more are sold, or if goods are sold on many occasions to the same purchasing entity or individual procuring goods, [the seller] must present his citizen identity card so that the purchaser may prepare an invoice and correctly record all the criteria in accordance with the provisions in clause 1 of this article.
Article 11. Administration of invoices
1. Applicable to the Ministry of Finance: [It shall:]
(a) Guide and open a register to monitor in-coming and out-going invoices, and to register their use and finalization of use in accordance with the regulations.
(b) Regularly provide a plan for inspection of use and for administration of invoices which organizations and individuals print, issue and use.
(c) Preserve and administer invoices, and not allow them to be damaged or lost.
(d) Notify any loss of invoices2. Reclaim any invoices which are unused due to: merger, dissolution or interruption of operations of an entity registering the use of invoices, changing the sample form of invoices, re-finding invoices which were notified as having been lost, printing invoices with overlapping symbols or numbers, or torn invoices which need to be destroyed.
When invoices are reclaimed for destruction, a list shall be prepared of the criteria, invoice symbols, quantity and numbers in consecutive order of the invoices to be destroyed. The Ministry of Finance must approve any destruction of invoices, and a Liquidation Council must be established in accordance with regulations of the Ministry of Finance.
2. Applicable to organizations and individuals using invoices: [They shall:]
(a) Use invoices correctly in accordance with the regulations; not purchase, sell or give invoices to other organizations and individuals; not use invoices of other organizations and individuals; not use invoices to make fraudulent tax declarations or fraudulent accounting finalizations.
(b) Open a monitoring register, and have internal management rules and facilities to preserve and archive invoices in accordance with law. Not allow the destruction or loss of invoices.
(c) Immediately provide written notification of any loss of an invoice to the office which issued the invoice or where its use was registered.
(d) Regularly inspect the use of invoices in accordance with law.
Tìm kiếm
Nghị định 89/2002/NĐ-CP (Bản Word)