Chapter IV
RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS FOR THE MANAGEMENT AND USE OF INVOICES
Article 24. Rights and obligations of goods sellers and service providers
1. Goods sellers and service providers are entitled to:
a) Create self-printed invoices or ordered invoices as prescribed in this Circular;
b) Buy invoices printed by Departments of Taxation if allowed as prescribed in this Circular;
c) Use legal invoices to serve their business;
d) Refuse to provide information about the printing, issuance, and use of invoices to irrelevant organizations and individuals as prescribed by law;
dd) File lawsuits against the organizations and individuals that violate the rights to create, issue, and use invoice legally.
2. Goods and service providers are obliged to:
a) Manage the creation of invoices as guided in this Circular;
b) Sign contracts to print ordered invoices with eligible printing facilities as prescribed by Clause 4 Article 8 of this Circular, or sign contracts to buy invoice printing software with eligible software providers as prescribed by Clause 3 Article 6 of this Circular;
c) Make and send notices of invoice issuance as prescribed;
d) Issue and deliver invoices when selling goods and services, except for the cases in which invoices are not required as guided in this Circular;
dd) Regularly inspect the use of invoices and responsively prevent the violations;
e) Report the use of invoices to tax authorities in charge as prescribed in Article 25 of this Circular.
Article 25. Reports on the use of invoices
Every quarter, goods sellers and service providers (except for the subjects provided with invoices by tax authorities) shall submit reports on the use of invoices to tax authorities in charge. The Q1 report shall be submitted no later than the 30th of April, the Q2 report shall be submitted no later than the 30th of July, the Q3 report shall be submitted no later than the 30th of October, and the Q3 report shall be submitted no later than the 30th of January in the next year (form 3.9 in Appendix 3 to this Circular).
Goods sellers and service provider shall submit reports on the use of invoices upon the division, merger, amalgamation, dissolution, bankruptcy, and transfer of ownership when submitting the final tax statement.
When the business premises are moved from the locality under the management of the tax authority, the reports on the use of invoices shall be submitted to the new tax authority.
Only report the total amount of telephone bills, electricity bills, water bills, banking service bills, bus tickets, stamps, tickets, passes, and other cases guided by the Ministry of Finance, not their numbers, The sellers are responsible for the accuracy of the total amount of residual invoices, used invoices, destroyed invoices, lost invoices, and provide tax authorities with detailed information about them at their request.
Article 26. Keeping and preserving invoices
1. Unissued self-printed invoices shall be kept in computers.
2. Unissued ordered invoices shall be preserved in accordance with the regime for preserving valuable papers.
3. Invoices issued by accounting units shall be kept in accordance with the regulations on keeping and preserving accounting documents.
4. Invoices issued by organizations, households, and individuals that are not accounting units shall be kept and preserved as their property.
Article 27. Destructing invoices
1. Identifying destructed invoices
- Test-printed invoices, incorrect invoices, excess invoices, defective invoices, printing plates, printing films and the likes that are used for the creation of ordered invoices are considered destructed when they are deformed or no text on them so that they are not able to be reassembled, copied, or restored.
- Self-printed invoices are considered destructed if the invoice printing program is adjusted to stop creating invoices.
2. The cases in which invoices are destructed.
a) Incorrect and excess ordered invoices that must be destructed before finalizing the invoice-printing contract.
b) Organizations, households, and individuals must destroy unused invoices when they are no longer needed. Invoices shall be destructed within 30 days from they day on which the tax authority is informed. If invoices declared null and void by tax authorities are kept by organizations, households, and individuals, invoices shall be destructed within 10 working days from they day on which tax authorities make the declaration or the lost invoices are found.
c) Invoices issued by accounting units shall be destructed as prescribed by the laws on accounting.
d) Unissued invoices that are evidence in lawsuits must not be destroyed and must be handled as prescribed by law.
3. Destroying invoices of business organizations, households and individuals
a) Business organizations, households and individuals must make statements of invoices to be destroyed.
b) Business organizations shall establish invoice destruction councils. The invoices destruction council must be participate by representatives of the Director and the accounting department.
Business households and individuals do not have to establish invoice destruction councils.
c) Council members shall sign the invoice destruction record and take responsibility for the mistakes.
d) The invoice destruction dossier includes:
- The Decision to establish the invoice destruction council, except for business households and individuals;
- The list of invoices to be destructed, specifying their names, form numbers, invoice symbols, quantity (specify each number if the numbers are not consecutive);
- The invoice destruction record;
- The notice of invoice destruction must indicate the type, symbol, quantity of destructed invoices, reason for destruction, date of destruction, and method of destruction (form No. 3.11 of Appendix 3 to this Circular).
Invoice destruction dossiers shall be kept by business organizations, households and individuals that use invoices. The notice of invoice destruction shall be made into 02 copies. A copy shall be retained, and another shall be sent to the tax authority in charge within 05 days from the date of destruction.
4. Destroying invoices of tax authorities.
Tax authorities may destroy invoices that are ordered by Departments of Taxation, have not been sold or provided but are no longer used.
The General Department of Taxation shall specify the procedure for destroying invoices ordered by Departments of Taxation.
Tìm kiếm
Thông tư 64/2013/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành (Bản Word)
Thông tư 64/2013/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành (Bản Pdf)