Chapter IV
RIGHTS AND OBLIGATIONS OF ENTITIES FOR MANAGEMENT AND USE OF INVOICES
Article 26. Rights and obligations of sellers of goods and services
1. Sellers of goods and services are entitled to:
a) Create and use self-printed invoices, ordered invoices if conditions in this Circular are satisfied;
b) Buy invoices published by Provincial Departments of Taxation Create if permitted as prescribed in this Circular;
c) Use legitimate invoices for their business operation;
d) Refuse to provide information about printing, publishing, and use of invoices for unauthorized organizations or individuals as prescribed by law;
dd) File a lawsuit against any entity that infringes upon the right to create, publish, and use legitimate invoices.
2. Sellers of goods and services are obliged to:
a) Manage the creation of invoices in accordance with this Circular;
b) Sign contracts to print invoices with eligible printing facilities defined in Clause 4 Article 8 of this Circular if permitted to sue ordered invoices; sign contracts to buy invoice-printing software with eligible providers defined in Clause 3 Article 6 of this Circular if permitted to use self-printed invoices;
c) Make and send a notice of invoice publication as prescribed;
d) Issue and give invoices when selling goods and services to customers, except for the cases in which invoices are not required in this Circular.
dd) Regularly inspect the use of invoices; promptly prevent potential violations;
e) Submit invoice use reports to supervisory tax authorities in accordance with instructions in Article 27 of this Circular.
Article 27. Invoice use report
Every quarter, every seller of goods and services (except for those provided with invoices by tax authorities) shall submit a invoice use report to the supervisory tax authority, even when no invoices are used during the period. The report of the first quarter shall be submitted by April 30, second quarter by July 30, third quarter by October 30, and forth quarter by January 30 of the next year (template 3.9 Appendix 3 enclosed herewith). If no invoices are used during the period, the quantity of used invoices in the report shall be zero (0).
New companies, companies using self-printed invoices and ordered invoices that commit violations and are prohibited from using self-printed invoices and ordered invoices, companies that pose high tax risks and are required to buy invoices from tax authorities according to instructions in Article 11 of this Circular shall submit invoice use reports monthly.
The deadline for submitting monthly invoice use reports is the 20th of the next month. Monthly invoice use reports shall be submitted for 12 months from the establishment date or the first day on which invoices are bought from tax authorities. After this deadline, tax authorities shall inspect the use of invoices, tax declaration and tax payment, and consider allowing companies to switch over to submit invoice use reports quarterly. If no notifications are made by tax authorities, companies shall keep submitting invoice use reports monthly.
When the terminal tax statement is submitted, every entity that sells goods and services shall submit invoice use reports when they are divided, separated, merged, dissolved, bankrupt, or transferred, or when a state-owned company is delegated, sold, or leased.
When the entity is moves its business location to another administrative division under the management of the current supervisory tax authority, an invoice use report must be submitted to the tax authority of the new administrative division.
Telecommunications service bill, electricity bills, water bills, banking service bills, passenger transport tickets, stamps, tickets, cards, and some other cases specified by the Ministry of Finance shall be included in the report as a total quantity without specific invoice numbers. Business establishments are totally responsible for the accuracy of the quantity of unused invoices at the end of each period, used invoices, cancelled invoices, lost invoices, destroyed invoices, and must provide detailed figures about invoices (a range of invoice numbers) at the request of tax authorities.
Article 28. Storage, preservation of invoices
1. Self-printed invoices that are not issued shall be kept in computers in the security mode.
2. Ordered invoices that are not issued shall be kept in storage as if valuable papers.
3. Invoices issued by accounting units shall be kept in accordance with regulations on storage and preservation of accounting documents.
4. Invoices issued by entities other than accounting units shall be stored and preserved as if their private assets.
Article 29. Destroying invoices
1. Confirmed destroyed invoices
- Test-invoices, printed invoices that are incorrect, repeated, or damaged; plates, and similar instruments for creating ordered invoices shall be confirmed destroyed if no invoices remain their original forms, or text on invoices no longer exist so that such invoices cannot be restored or copied.
- Self-printed invoices shall be confirmed destroyed if invoice-printing software is modified so that it cannot keep creating invoices.
2. Cases in which invoices are destroyed
a) Printed ordered invoices that are incorrect, repeated, or redundant must be destroyed before the invoice-printing contract is finalized.
b) Entities must destroy invoices that are no longer used. Invoices shall be destroyed within 30 days from the day on which a notification is sent to the tax authority. In case the tax authority has notified invoice expiration (except for the cases in which tax debt payment is enforced), invoices must be destroyed within 10 days from the day on which the tax authority notifies the expiration or lost invoices are found.
c) Invoices issued by accounting units shall be destroyed in accordance with regulations of law on accounting.
d) Invoices that have not been issued but are evidence of lawsuits must not be destroyed and shall be handled in accordance with law.
3. Destroying invoices of business entities
a) The business entity shall make a list of invoices that need destroying.
b) The business organization must establish an invoice destruction council. The invoice destruction council must be participated by representatives of the management board and accounting department of the organization.
Business households and businesspeople are not required to establish invoice destruction councils when destroying invoices.
c) Members of the invoice destruction council must sign the invoice destruction record and take responsibility before the law for any mistake.
d) An invoice destruction dossier consists of:
- A decision to establish the invoice destruction council, except for business households and businesspeople;
- A list of invoices that need destroying, specifying: invoice names, template numbers, invoice symbols, quantity of invoices (a range of numbers or specific numbers of invoices in case numbers of the invoices being destroyed are not continuous).
- Invoice destruction record;
- open market operation A notification on invoice destruction record must contain: types, symbols, quantity, numbers of invoices being destroyed, reasons for destruction, date of destruction, method of destruction (template 3.11 Appendix 3 enclosed herewith).
The invoice destruction dossier shall be kept by the business entity that use invoices. The notification of invoice destruction result shall be made into 02 copies, one of them shall be kept, the other shall be sent to the supervisory tax authority within 05 days from the date of invoice destruction.
4. Destroying invoices of tax authorities
Invoices ordered by Provincial Departments of Taxation that have not been published but not been sold or not been provided and are no longer used.
The General Department of Taxation shall specify the procedures for destroying invoices ordered by Provincial Departments of Taxation.
Tìm kiếm
Thông tư 39/2014/TT-BTC (Bản Pdf)
Thông tư 39/2014/TT-BTC (Bản Word)