Chapter IV
RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS ON INVOICE MANAGEMENT AND USE
Article 24. Rights and obligations of goods and service sellers
1. Goods and service sellers may:
a/ Themselves print invoices or order the printing of invoices for use if they fully satisfy the conditions specified in this Circular;
b/ Buy invoices issued by provincial-level tax Departments if they are eligible under this Circular;
c/ Use lawful invoices for their business activities:
d/ Refuse lo provide data on invoice printing, issuance and use to unauthorized organizations and individuals under law;
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 Circular.
b/ For ordering the printing of invoices, sign invoice printing-ordering contracts with qualified printing establishments under Clause 4. Article S of this Circular:
c/ Make and send invoice issuance notices under regulations;
d/ Make out and hand invoices when selling goods or services lo customers, except cases not requiring invoices under this Circular:
e/ Regularly examine the use of invoices and promptly prevent violations:
f/ Report on the use of invoices to managing tax offices under Article 25 of this Circular.
Article 25. Reporting on use of invoices
Quarterly, sellers of goods and services (except those obtaining invoices from tax offices) shall submit reports on use of invoices to managing lax offices. Reports on use of invoices shall be sent together with dossiers of value-added tax declaration in the first month of the subsequent quarter dorm No. 3.9, Appendix 3 lo this Circular).
Sellers of goods and services shall submit reports on use ol invoices upon their splitting, separation, merger, dissolution, bankruptcy or ownership transfer or upon assignment, sale, contracting or lease of state enterprises, together with tax finalization dossiers.
An organization, household or individual that moves business places to another locality not managed by its/his/her current managing (ax office shall submit a report on use of invoices to this lax office before sending an invoice issuance notice to the lax office of the locality to which it/ he/she moves (Form No. 3.10. Appendix 3 to this Circular).
Article 26. Storage and preservation of invoices
1. 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 kept and preserved in warehouses under regulations on archive and preservation of valuable papers.
3. Invoices already made out by accounting units shall be kept under regulations on archive and preservation of accounting documents.
4. Invoices already made out by organizations, households and individuals other than accounting units shall be kept and preserved like private assets of such organizations and individuals
Article 27. Destruction of invoices
1. Invoices regarded as destroyed
- Invoices printed on trial, incorrectly. superfluously or mistakenly, film and zinc plates and tools ol similar properties for printing invoices on order are regarded as completely destroyed when no invoice is in its complete form or no letter left on the invoice lo enable the joining, copying or restoration of the invoice lo its original state.
- Self-printed invoices are regarded as completely destroyed when interventions are made lo the invoice creation software, disallowing it to further create invoices.
2. Cases of destruction of invoices
a/ Invoices printed on order which are printed incorrectly, identically or superfluously shall be destroyed before liquidating the invoice printing-ordering contract.
b/ Organizations, households and individuals with unused invoices shall destroy these invoices within thirty (30) days after notifying lax offices. Organizations, households and individuals that keep invoices with expired validity as notified by tax offices shall destroy these invoices within ten (10) days after lax offices notify of their expired validity or after finding lost invoices.
c/ Invoices made out by accounting units shall be destroyed under (he accounting law.
d/ Invoices which are not made out but serve as exhibits of legal cases may not be destroyed but shall be handled under law.
3. Destruction of invoices by business organizations, households and individuals
a/ Business organizations, households and individuals shall make a list of invoices lo he destroyed.
b/ Business organizations shall form an invoice destruction council which must comprise representatives of the leaders and accounting divisions of (heir organizations.
When destroying invoices, business households and individuals arc not required to form an invoice destruction council.
c/ Invoice destruction council members shall sign the invoice destruction record and lake responsibility before law for any errors.
d/ An invoice destruction dossier comprises:
- The decision to form life invoice destruction council, except for business households and individuals;
- The list of invoices to be destroyed, specifying the name of in voice, symbol of invoice number pattern, symbol of invoice, quantity of invoices to be destroyed (from number... to number... or the specific numbers of invoices to be destroyed if those invoices have non-consecutive serial numbers):
- The invoice destruction record:
- The invoice destruction notice, specifying the type, symbol and quantity of destroyed invoices from number... to number.... reason for destruction, date and hour of destruction, destruction method (Form No. 3.11. Appendix 3 to this Circular).
Invoice destruction dossiers shall be kept at business organizations, households and individuals using those invoices. Particularly, invoice destruction notices shall be made in two (02) copies, one for file and the other to be sent to managing tax offices within five (05) days alter destroying invoices.
4. Destruction of invoices by tax offices
Tax offices shall destroy invoices printed on order of provincial-level Tax Departments of which issuance notices have been made, but which have been neither sold nor distributed and are no longer used.
The General Department of Taxation shall provide the process to destroy invoices printed on order of provincial-level Tax Departments.
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Thông tư 153/2010/TT-BTC (Bản Pdf)
Thông tư 153/2010/TT-BTC (Bản Word)