Thông tư 37/2017/TT-BTC sửa đổi Thông tư 39/2014/TT-BTC, 26/2015/TT-BTC do Bộ Tài chính ban hành
Số hiệu: | 37/2017/TT-BTC | Loại văn bản: | Thông tư |
Nơi ban hành: | Bộ Tài chính | Người ký: | Đỗ Hoàng Anh Tuấn |
Ngày ban hành: | 27/04/2017 | Ngày hiệu lực: | 12/06/2017 |
Ngày công báo: | 24/05/2017 | Số công báo: | Từ số 367 đến số 368 |
Lĩnh vực: | Thuế - Phí - Lệ Phí, Kế toán - Kiểm toán | Tình trạng: |
Hết hiệu lực
01/07/2022 |
TÓM TẮT VĂN BẢN
Quy định mới về sử dụng hóa đơn từ ngày 12/6/2017
Ngày 27/4/2017, Bộ Tài chính ban hành Thông tư 37/2017/TT-BTC sửa đổi Thông tư 39/2014/TT-BTC và Thông tư 26/2015/TT-BTC hướng dẫn về hóa đơn bán hàng hóa, cung ứng dịch vụ.
Theo đó, một số điểm mới đáng chú ý như sau:
- Thông báo phát hành hóa đơn và hóa đơn mẫu phải được gửi đến cơ quan thuế chậm nhất 02 ngày trước khi bắt đầu sử dụng hóa đơn (quy định hiện tại là chậm nhất 05 ngày trước khi bắt đầu sử dụng hóa đơn);
- Nếu sau 2 ngày làm việc kể từ khi nhận Văn bản đề nghị sử dụng hóa đơn tự in/đặt in của DN mà Cơ quan thuế không có ý kiến bằng văn bản thì DN được sử dụng hóa đơn (hiện nay là 5 ngày làm việc).
Thủ trưởng cơ quan thuế phải chịu trách nhiệm về việc không có ý kiến bằng văn bản trả lời doanh nghiệp.
Thông tư 37/2017/TT-BTC sẽ có hiệu lực từ ngày 12/6/2017.
Văn bản tiếng việt
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KT. BỘ TRƯỞNG |
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
No.: 37/2017/TT-BTC |
Hanoi, April 27, 2017 |
CIRCULAR
AMENDMENTS TO THE CIRCULAR NO. 39/2014/TT-BTC DATED MARCH 31, 2014 BY MINISTRY OF FINANCE AND THE CIRCULAR NO. 26/2015/TT-BTC DATED FEBRUARY 27, 2015 BY MINISTRY OF FINANCE
Pursuant to the Law on tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH13 dated November 20, 2012 providing amendments to the Law on tax administration;
Pursuant to the Law on accounting No. 88/2015/QH11 dated November 20, 2015;
Pursuant to the Law on value-added tax No. 13/2008/QH12 dated June 03, 2008 and the Law No. 31/2013/QH13 dated June 19, 2013 providing amendments to the Law on value-added tax;
Pursuant to the Law on electronic transactions No. 51/2005/QH11 dated November 29, 2005;
Pursuant to the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010 on sales invoices; the Government's Decree No. 04/2014/ND-CP dated January 17, 2014 providing amendments to the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010;
Pursuant to the Government’s Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, powers and organizational structure of Ministry of Finance;
Pursuant to the Resolution No. 19-2017/NQ-CP dated February 06, 2017 on main duties and measures for improving business environment and enhancing national competitiveness in 2017 with a vision by 2020.
At the request of Director of the General Department of Taxation,
Minister of Finance promulgates this Circular to provide the following amendments to Circulars providing for sales invoices
Article 1. Amendments to a number of articles of the Circular No. 39/2014/TT-BTC (which has been amended in the Circular No. 119/2014/TT-BTC dated August 25, 2014 and the Circular No. 26/2015/TT-BTC dated February 27, 2015 by Ministry of Finance):
1. Amendments to the last paragraph of Point b Clause 1 Article 6:
“The requesting enterprise must submit the written request for permission to use internally-printed invoices (using the Template 3.14 of Appendix 3 enclosed herewith) granted by a supervisory tax authority. “Within 02 working days from the receipt of the written request for permission to use internally-printed invoices submitted by the requesting enterprise, the supervisory tax authority must give opinions about the enterprise’s eligibility for use of internally-printed invoices (Template 3.15 of Appendix 3 enclosed herewith).
The requesting enterprise may use internally-printed invoices if it does not receive any written response from the supervisory tax authority after 02 working days. In such case, the head of the tax authority will be responsible for failure to send his/her written response to the requesting enterprise”.
2. Amendments to the last paragraph of Point b Clause 1 Article 8:
“Within 02 working days from the receipt of the written request from the requesting enterprise, the supervisory tax authority must make a Notice of use of externally-printed invoices (using Template 3.15 of Appendix 3 enclosed herewith).
The requesting enterprise may use externally-printed invoices if it does not receive any written response from the supervisory tax authority after 02 working days. In such case, the head of the tax authority will be responsible for failure to send his/her written response to the requesting enterprise”.
3. Amendments to Clause 4 Article 9:
“4. Notice of sales invoice issuance and sample sales invoices must be submitted to the supervisory tax authority within the maximum duration of two (02) days before commencement of use of these sales invoices. The notice of sales invoice issuance together with the sample sales invoice must be posted in the public at the enterprise’s location within the duration when such enterprise uses sales invoices. The tax authority is responsible for instructing the enterprise to finalize the printing services contract when the Notice of sales invoice issuance is available in cases where the time for finalizing printing services contract is optional (if the enterprise uses externally-printed sales invoices) and the enterprise must not incur penalty.
The enterprise is not required to enclose the sample sales invoice with the notice of sales invoice issuance which is submitted to the tax authority for the second time onwards provided that the contents and form of the sales invoice are unchanged.
In case the enterprise and its affiliates/branches use the same sales invoice template but declare VAT separately, each of such affiliates/branches must send the Notice of sales invoice issuance to its supervisory tax authority. In case the enterprise and its affiliates/branches use the same sales invoice template and the enterprise is responsible for declaring VAT of such affiliates/branches, such affiliates/branches must not send the Notice of sales invoice issuance to supervisory tax authorities.
The General Department of Taxation shall base on the contents about sales invoice issuance of the enterprise to set up the invoice database system on its website in order to facilitate the search for necessary information relating to issued invoices of enterprises.
The tax authority must send a notification to the enterprise within a maximum duration of two (02) working days as from the receipt of the enterprise’s notice of sales invoice issuance which does not contain sufficient contents as prescribed. The enterprise is responsible for modifying the notice of sales invoice issuance as regulated.”
4. Amendments to Point b Clause 2 Article 12:
“b) Responsibility of tax authorities
Tax authorities shall sell sales invoices on a monthly basis.
Not more than fifty (50) invoices of each type shall be sold in the first purchase. In case the quantity of invoices sold in the first purchase is not enough for the buyer to use until the end of month, the tax authority shall decide the quantity of invoices sold to the buyer in the following time based on the time and quantity of used invoices.
With regard to the following purchases of sales invoices, the tax authority shall, based on the written request for purchase of sales invoices, provide sales invoices to the buyer within a day; the quantity of sales invoices sold to the buyer shall not exceed that sold to it in the previous month.
In case a household business or trader wishes to use separate invoices instead of booked invoices, the tax authority shall sell separate invoices free of charge whenever they are needed (one by one).
If an enterprise that is eligible for buying sales invoices from the tax authority wants to use externally- or internally-printed invoices or electronic invoices, such enterprise must terminate the use of sales invoices provided by the tax authority as from the commencement of use of these invoices as regulated in Article 21 of this Circular."
Article 2. Effect
1. This Circular shall take effect as from June 12, 2017.
2. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.
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PP MINISTER |