Quyết định 2905/QĐ-BTC năm 2010 đính chính Thông tư 153/2010/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hoá đơn bán hàng hoá, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành

DECISION

CORRECTING THE FINANCE MINISTRY'S CIRCULAR NO. 153/2010/TT-BTC OF SEPTEMBER 28, 2010, GUIDING THE GOVERNMENT'S DECREE NO. 51/2010/ND-CP OF MAY 14, 2010, ON GOODS SALE AND SERVICE PROVISION INVOICES

THE MINISTER OF FINANCE

Pursuant to June 3, 2008 Law No. 17/2008/ QH12 on Promulgation of Legal Documents;
Pursuant to the Government's Decree No. 104/2004/ND-CP of March 23, 2004, on "CONG BAO" of the Socialist Republic of Vietnam;
Pursuant to the Government's Decree No.U8/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,

DECIDES:

Article 1. To correct a number of contents of the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28, 2010, guiding the Government's Decree No. 51/2010/ND-CP of May 14, 2010, on goods sale and service provision invoices, and Appendices 1,3 and 5 to the Circular (attached with corrected forms and tables, not printed herein) as follows:

1. Regarding export invoices, Clause 1, Article 4, states:

"An export invoice must contain the serial number of invoice; name and address of the exporter; name and address of the importer; name of goods or service, unit of calculation, quantity, unit price, amount and signature of the exporter (Form No. 5.4, Appendix 5 to this Circular)."

To be corrected as:

"An export invoice must contain the serial number of invoice; symbol of invoice number pattern and symbol of invoice: name and address of the exporter; name and address of the importer; name of goods or service, unit of calculation, quantity, unit price, amount and signature of the exporter (Form No. 5.4, Appendix 5 to this Circular)."

2. Point 1.3, Appendix 1, states:

"The 3 last characters show the year of invoice issuance announcement and form of invoice.

The year of invoice issuance announcement is presented with the two last digits of the number showing the year of issuance announcement."

To be corrected as:

"The last 3 characters show the year of invoice creation and form of invoice.

The year of invoice creation is presented with the two last digits of the number showing the year."

3. Forms 3.1 and 3.2, Appendix 3

- In the section of information on the seller and buyer, items "address" and "account number" are printed on the same line.

To be corrected as:

- In the section of information on the seller, to move item "account number" down to the line of "telephone".

- In the section of information on the buyer, to move item "account number" to a separate line.

4. In Form 3.4, Appendix 3, to remove item "tax office head's signature of approval".

5. Form 3.5, Appendix 3, states:

"Name of invoice issuer (Company A/Hanoi Tax Department)".

To be corrected as:

- "Name of invoice issuer"

- To add "Form TB01/AC (promulgated together with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28. 2010)" to the right corner of this Form.

- To add column "Printing order contract" with two sub-columns "Number" and "Date".

6. Form 3.6, Appendix 3

- To add "Form TB 02/AC (promulgated together with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28, 2010)" to the right corner of this Form.

- To add column "Printing order contract" with two sub-columns "Number" and "Date".

7. Form 3.9, Appendix 3

- To add column "From number... to number".

- To replace column "form of invoice" with column "symbol of invoice".

- To add "Form BC 26/AC (promulgated together with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28, 2010)" to the right comer of this Form.

8. Form 3.11, Appendix 3

To add "Form TB 03/AC (promulgated together with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28, 2010)" to the right corner of this Form.

- To remove line "date..." above the title of form "Notice of invoice destruction result".

9. Form 5.1, Appendix 5

- In the section of information on the buyer, items "tax identification number"; "address" and "account number" are printed on the same line.

To be corrected as:

- To add item "tax identification number" to the section of information on the buyer.

- To move item "account number" down to the line containing item "method of payment".

10. Form 5.6, Appendix 5:

- The Notes states ''Second copy: For goods transportation."

To be corrected as:

- "Second copy: For goods agents".

Article 2. This Decision takes effect on the date of its signing and applies from January 1, 2011, which is the effective date of the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28, 2010.-