Chapter VII
ORGANIZATION OF IMPLEM ENTATION
Article 33. Effect
1. This Circular takes effect on January 1, 2011, and replaces Circulars No. 120/2002/TT-BTC of December 30, 2002, guiding Decree No. 89/2002/ND-CP of November 7, 2001, on invoice printing, issuance, use and management: No. 99/2003/TT-BTC of October 23, 2003, amending and supplementing Circular No. 120/ 2002/TT-BTC; and No. 16/2010/TT-BTC of February 1, 2010, amending and supplementing Circular No. 120/2002/TT-BTC. Previous regulations on invoices which are contrary to this Circular are all annulled. Other guiding documents on invoices which are not contrary to this Circular remain effective.
2. Business organizations, households and individuals shall conduct inventory to determine unused quantities of invoices bought from the Ministry of Finance or unused invoices printed by themselves under the Ministry of Finance's Circular No. 120/2002/TT-BTC, guiding Decree No. 89/2002/ND-CP
They shall destroy invoices which they no longer need and create new invoices and notify their issuance under this Circular.
Organizations, households and individuals wishing to use unused invoices shall register these invoices with their managing tax offices (Form No. 3.12. Appendix 3 to this Circular) for continued use through March 31, 2011. The registration deadline is January 20, 2011.
By the end of March 31, 2011, organizations households and individuals that have not used up invoices shall destroy them under Article 27 of this Circular.
3. Tax offices shall only sell invoices to micro enterprises and enterprises located in areas with socio-economic difficulties or exceptional socio-economic difficulties under Clause 2. Article 5. and Clause 1. Article 11 of this Circular, in 2011. From 2012 on ward, these enterprises shall create invoices themselves for use under this Circular.
4. Organizations, households and individuals that need to use invoices from January 1, 2011, may themselves print invoices, order the printing of invoices and notify invoice issuance right in 2010 under this Circular.
Article 34. Implementation responsibilities
1. Tax offices at all levels shall disseminate, and guide business and non-business organizations, households and individuals and buyers of goods and services in complying with, this Circular, and examine and handle violations of invoice users.
2. Organizations, households and individuals involved in the printing, issuance and use of invoices shall fully comply with this Circular.
Any problems arising in the course of implementation should he promptly reported to the Ministry of Finance for study and settlement-
Tìm kiếm
Thông tư 153/2010/TT-BTC (Bản Pdf)
Thông tư 153/2010/TT-BTC (Bản Word)