CIRCULAR

GUIDING THE GOVERNMENT'S DECREE NO. 51/20107ND-CP OF MAY 14, 2010, ON GOODS SALE AND SERVICE PROVISION INVOICES

Pursuant to November 29, 2006 Tax Administration Law No. 78/2006/QH11;
Pursuant to June 17, 2003 Accounting Law No. 03/2003/QH11;
Pursuant to June 3, 2008 Value-Added Tax Law No. 13/2008/QH11;
Pursuant to November 29, 2005 E-transaction Law No. 51/2005/QH11;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations and the April 2, 2008 Ordinance Amending and Supplementing a Number of Articles of the Ordinance on Handling of Administrative Violations;
Pursuant to the Government's Decree No. 51/ 2010/ND-CP of May 14, 2010, on goods sale and service provision invoices;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides goods sale and service provision invoices as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices): the sanctioning of administrative violations related to invoices; tasks and powers of tax administration agencies at all levels and agencies and organizations involved in the printing, issuance and use of invoices; and rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices.

Article 2. Subjects of application

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a/ Vietnamese organizations, households and individuals that sell goods and provide services in Vietnam or overseas;

b/ Foreign organizations and individuals that sell goods and provide services in Vietnam or conduct production and business activities in Vietnam and sell goods overseas;

c/ Vietnamese and foreign non-business organizations, households and individuals that sell goods and provide services in Vietnam.

2. Invoice-printing organizations.

3. Buyers of goods and services.

4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.

Article 3. Types and forms of invoice

1. Invoice is a document made by a seller to record information on goods sale or service provision under law.

2. Types of invoice:

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b/ Sale invoice, which is a domestic goods sale or service provision invoice for organizations and individuals that declare and pay value-added lax by the direct method (Form No. 3.2, Appendix 3. and Form No. 5.2. Appendix 5 to this Circular).

Sellers of goods or providers of services in non-tariff zones shall use sale invoices printed with the phrase "For use by organizations and individuals in non-tariff zones" (Form No. 5.3. Appendix 5 to tin's Circular).

c/ Export invoice, which is an invoice used in the export of goods or provision of services abroad or into non-tariff zones and cases regarded as export. The form and contents of an export invoice comply with international practices and the commercial law.

d/ Other types of invoice, including stamps, tickets, cards, insurance premium receipts, etc.

e/ Air freight receipts; international freight vouchers; banking service charge vouchers, etc. Their forms and contents comply with international practices and relevant laws.

3. Forms of invoice

An invoice may lake one of the following forms:

a/ Self-printed invoice, which is printed by businesses themselves from computers, cash registers or other machines upon sale of goods or provision of services;

b/ E-invoice, which is a collection of c-data messages on goods sale or service provision created, made. sent, received, stored and managed under the Law on E-Transactions and its guiding documents:

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4. Vouchers which are printed, issued, used and managed like invoices include ex- warehousing-cum-internal transportation slips and ex-warehousing slips for goods to be sent to agents for sale. (Forms No. 5.5 and No. 5.6, Appendix 5 to this Circular).

Article 4. Contents of a made-out invoice

1 .Compulsory contents of a made-out invoice must be presented on the same paper side.

a/ Name of invoice type

The name of invoice type must be shown on each invoice. For example: VALUE-ADDED INVOICE, SALE INVOICE, etc.

An invoice concurrently used as a specific document for accounting or sale may have an additional name, which must be printed below the name of invoice type with a font size smaller than that of the name of invoice type or be put in brackets. For example: VALUE-ADDED INVOICE - WARRANTY CARD. VALUE-ADDED INVOICE (WARRANTY CARD), VALUE-ADDED INVOICE – RECEIPT, VALUE-ADDED INVOICE (RECEIPT), etc.

An export invoice may be named as EXPORT INVOICE or otherwise named under commercial practices. For example, EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE, etc.

b/ Symbol of invoice number pattern and symbol of invoice

Symbol of invoice number pattern shows the sign of the name of invoice type, number of copies and serial number of the format of a type of invoice (a type of invoice may have different formats).

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c/ Names of copies of invoice

Copies of an invoice arc sheets of an invoice of the same serial number. Each invoice must have 2 copies at least and 9 copies at most, of which:

+ First copy is for file.

+ Second copy is for the buyer.

The third copy onward shall be named based on its specific use assigned by the invoice issuer. Particularly, individual invoices issued by tax offices must have 3 copies, with the third copy for file at tax offices.

d/ Serial number of invoice

The serial number of invoice is the number in a sequence of natural numerals in an invoice symbol, consisting of 7 digits.

e/ Name, address and tax identification number of the seller;

f/ Name, address and tax identification number of the buyer;

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In addition to the line of unit price which is exclusive of value-added tax, a value-added invoice must contain lines of value-added lax rate, value-added tax amount, and total paid amount in figures and words.

h/ Signatures and full names of the buyer and seller, seal of the seller (if any), and date of making out the invoice.

i/ Name of the invoice printing organization

For invoices printed on order, the name and tax identification number of the invoice printing organization must be shown on each invoice, even when the invoice printing organization prints invoices for its own use.

k/ Invoices shall be made in Vietnamese. For an invoice requiring foreign language words, those words shall be put in brackets ( ) to the right of or just below the Vietnamese words with a font size smaller than that of the Vietnamese words. Figures written on an invoice are natural numerals: 0, 1, 2. 3, 4, 5, 6, 7, 8 and 9. The digit representing thousands, millions, billions. trillions, million billions and billion billions must be followed by a dot (.). The digit after the digit representing units must be preceded with a comma (,).

An organization's or individual's invoices of a given format must be of the same size.

An export invoice must contain the serial number of invoice; name and address of the exporter: name and address of the importer: name of goods or service, unit of calculation, quantity, unit price, amount and signature of the exporter (Form No. 5.4. Appendix 5 to this Circular). An export invoice which uses only one language shall be made in English. Organizations and individuals may use value-added invoices for their sale of goods or provision of services into non-tariff zones and in cases regarded as export under the commerce law.

For example: Enterprise A conducts both domestic sale and export. It shall use value-added invoices for its domestic sale and export invoices for its export activities under the above guidance.

- Enterprise B conducts both domestic sale and sale to organizations and individuals in non-tariff zones. It may use value added invoices for both activities.

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a/ In addition to the compulsory contents specified in Clause 1 of this Article, business organizations and individuals may create other information useful to their business, including also logos, decorative or advertising images.

b/ The font size of those presenting additional information must be smaller than the smallest size of those presenting compulsory contents.

c/ Additional information must comply with current law and neither hide nor obscure compulsory contents of an invoice.

3. Cases in which an invoice is not required to contain all compulsory contents:

a/ Sellers of goods or services may create, issue and use invoices without signatures of buyers and seals of sellers in the following cases: invoices for electricity, water, telecommuni­cations and banking charges which full meet the conditions on self printing under this Circular.

b/ In the following cases, all compulsory contents are not necessarily required unless the buyer is an accounting unit requiring the seller to make out invoices with full contents provided in Clause I of this Article:

- Invoices printed by lawfully established supermarket and trade center businesses are not required to contain name, address, tax identification number and signature of the buyer and seal of the seller.

- For stamps and tickets: Stamps and tickets with pie-printed par values are not required to contain signature and seal of the seller; and name, address, tax identification number and signature of the buyer.

- Other cases as guided by the Ministry of Finance.

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CREATION AND ISSUANCE OF INVOICES

Article 5. Principles of creation of invoices

1. Creation of invoices means creating invoice formats in the forms specified in Clause 3. Article 3 of this Circular for use in the sale of goods or provision of services by business organizations, households or individuals.

2. Business organizations, households and individuals may concurrently create invoices of different forms (self-printed invoices, invoices printed on order, e-invoices) under Decree No. 51/2010/ND-CP and this Circular.

a/ New or operating businesses which fall into the cases specified at Point a. Clause 1. Article 6 of this Circular may themselves print invoices.

b/ Operating businesses which satisfy the conditions specified at Point b. Clause 1, Article 6 of this Circular may themselves print invoices.

c/ Businesses defined at Points a and b of this Clause which do not themselves print invoices may order the printing of invoices under Article 8 of this Circular.

d/ Business organizations, households and individuals other than those defined at Points a and b of this Clause that pay value-added tax by the credit method may order the printing of invoices under Article 8 of this Circular.

e/ Organizations other than enterprises which conduct business activities and business households and individuals; micro enterprises; enterprises located in areas with socio-economic difficulties and exceptional socio-economic difficulties may buy invoices printed on order of tax offices under Clause 1. Article 11 of this Circular.

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g/ Organizations other than enterprises and non-business households or individuals irregularly selling goods or providing services to customers who need invoices may obtain individual invoices from tax offices.

3. When billing invoices, organizations, households and individuals may not create identical serial numbers of invoices of the same symbol.

4. The quality of invoice paper and writing or printing ink must meet requirements on preservation periods under the accounting law.

Article 6. Creation of self-printed invoices

1. Entities eligible to print invoices by themselves

a/ Enterprises and non-business units eligible to print invoices by themselves after obtaining a tax identification number include:

- Enterprises lawfully established in industrial parks, economic zones, export-processing zones and hi-tech zones.

- Public non-business units engaged in production and business under law.

- Enterprises with a charier capital of VND live (05) billion or higher actually contributed at the time of notifying the issuance of invoices.

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- Having obtained a tax identification number;

- Having turnover from goods sale and service provision;

- Having equipment systems (computers, printers, cash registers) for printing and making out invoices upon sale of goods or provision of services;

- Being accounting units as defined in the Accounting Law and having a goods and service sale software linked with the accounting software to enable automatic transfer invoice data to the accounting software (or database) at the time of making out invoices.

- Not being sanctioned for tax-related violations or having been sanctioned for tax-related violations with total paid fines of less than VND twenty (20) million within three hundred and sixty five (365) consecutive days up to the date of notifying the first issuance of self-printed invoices.

c/ Before creating invoices, an organization defined at Point a or b of this Clause shall issue a decision on application of self-printed invoices, submit it to its managing tax office and take responsibility for this decision (Form No. 5.8, Appendix 5 to this Circular).

A decision on application of self-printed invoices contains the following principal contents:

- Name of the equipment system (computer, printer, application software) used for invoice printing;

- Technical section or name of the service provider in charge of technical aspects of invoice printing;

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- Formats of types of self-printed invoice together with their use purposes, which must contain items to cover all the contents specified in Clause I. Article 4 of this Circular.

2. Organizations eligible to print invoices by themselves shall use a program to print invoices from computers, cash registers or other machines on the following principles:

- Invoices are numbered automatically. Each copy of an invoice of the same number is printed only once. Second-printed copy onward must be indicated as copy.

-The application software for invoice printing meet security requirements by user authorization. Unauthorized users may not tamper with data on the software.

Article 7. Creation of e-invoices

1. E-invoices shall be created, made out and processed on computers of business organizations, households and individuals with tax identification numbers upon sale of goods or provision of services and stored on computers of the involved parties under the law on e-transactions.

2. E-invoices shall be used under the law on e-transactions.

3. E-invoices shall be managed and used under the Ministry of Finance's separate guidance.

Article 8. Ordering of invoice printing

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a/ Businesses and business households and individuals with tax identification numbers (excluding households and individuals paying value-added tax by the direct method) may order the printing of invoices for their sale of goods and provision of services.

b/ Provincial-level Tax Departments may order the printing of invoices for sale and distribution to the entities defined in Clause 1. Article 11, and Clause 1. Article 12 of this Circular.

2. Invoices to be printed on order shall be printed in a pre-printed format with items fully covering the compulsory contents specified in Clause 1. Article 4 of this Circular.

Entities eligible to order the printing of invoices may decide on the formats of invoices.

Business organizations, households and individuals that order the printing of invoices shall have their names and lax identification numbers pre-printed in the item "name, tax identification number of seller" on invoices.

Business organizations, households and individuals that change addresses, but still have invoices with pre-printed old address may use these invoices by stamping the new address mark next to the pie-printed address.

Business organizations, households and individuals that order the printing of invoices for their attached units shall have their names pre­printed on the upper left of invoices. Attached units shall have their names, lax identification numbers and addresses stamped or written in the item "name, tax identification number of seller" for use.

An invoice printed on order of a provincial-level Tax Department must show the Tax Department's name on its upper left.

3. Printing of invoices on order

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b/ An invoice printing contract shall be made in writing under the Civil Code. It must specify the type, symbol of invoice number pattern, symbol, quantity, and serial numbers of invoice (starting and ending serial numbers) enclosed with a specimen invoice.

4. Conditions for and responsibilities of a printing organization

a/ Conditions

To be an enterprise with a valid business registration certificate and printing license (for both publications and non-publication products).

b/ Responsibilities

- To print invoices under signed contracts, not to assign another printing organization to conduct the whole or any stage of the invoice printing process;

- To manage and preserve film and zinc plates and tools of similar properties in the printing of invoices under agreements with the ordering parties. To seal and keep film and zinc plates which will be further used for printing:

- To destroy invoices which are printed on trial, incorrectly, identically, superfluously or mistakenly; and film and zinc plates and tools of similar properties in the printing of invoices on order under agreements with ordering parties:

- To liquidate printing contracts with the ordering parties:

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Reports on invoice printing shall be made and sent to managing tax offices biannually before or on July 20, for first-six-month reports, and before or on January 20 of the following year, for last-six-month reports.

For an organization which ceases its invoice printing activities, the last reporting period is counted from the beginning of this period to the time the organization ceases its invoice printing activities. The deadline for submitting such report is the 20th of the month after the month of ceasing invoice printing activities.

For an organization which has just started production and business activities or conducts invoice printing activities after ceasing printing activities, the first period for reporting on invoice printing activities is counted from the date of starling production and business activities or resuming printing activities to the end of June or December, depending on the lime of starting production and business activities or printing activities.

Tax offices shall receive reports of invoice printing organizations and post their information on the website of the General Department of Taxation.

Article 9. Issuance of invoices by business organizations, households and individuals

1. Before using invoices for goods and service sale, except invoices sold or distributed by tax offices, business organizations, households and individuals shall make invoice issuance notices (Form No. 3.5. Appendix 3 to this Circular).

2. An invoice issuance notice contains the name, lax identification number, address and telephone of the invoice issuer, types of invoices to be issued (name and symbol of invoice, symbol of invoice number pattern, date of use commencement, quantity of invoices to be issued (from number... to number...)), specimen invoice, name and lax identification number of (the invoice printing enterprise (for invoices printed on order), date of making the notice, name and signature of the representative at law and seal of the unit.

When changing the address of a business place, a business organization, household or individual shall send the invoice issuance notice to the lax office of the locality in which the new business place is based, clearly indicating the number of issued invoices which are unused and will be used.

When sending a notice of (he second or subsequent issuance of invoices, a business organization, household or individual is not required to enclose a specimen invoice if there is no change in the contents and form of invoices to be issued.

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Particularly, a new invoice issuance notice is not required for export invoices with changes in their format but without changes in their compulsory contents.

3. Specimen invoice is an invoice printed with correct and full contents of an invoice copy to be handed to a buyer which has a serial number consisting of a series of zeros and printed or stamped with the "specimen" mark.

4. An invoice issuance notice shall be sent to the managing lax office at least five (05) days before a business organization, household or individual starts using invoices and within ten (10) days after the notice is signed. This notice enclosed with a specimen invoice shall be posted up at establishments using invoices for goods and service sale throughout the invoice use-duration.

Attached units and branches of an organization which use that organization's common invoice formal shall each send an issuance notice to their managing tax offices.

Based on invoice issuance notices of organizations, households and individuals, the General Department of Taxation shall develop a database on issuance of invoices on its website to enable all organizations and individuals to search for necessary contents of invoices issued by organizations, households and individuals.

Within two (02) working days after receiving an issuance notice of an organization, household or individual, which fails to fully contain the required contents, a tax office shall notify such in writing to that organization, household or individual for making a new notice with appropriate modifications.

Article 10. Issuance of invoices by provincial-level Tax Departments

1. Invoice issuance notices must be made for invoices printed on order of provincial-level Tax Departments before their first-lime sale or distribution.

2. Contents of an invoice issuance notice and Specimen invoice comply with Clauses 2 and 3. Article 9 of this Circular and Form No. 3.6, Appendix 3 to this Circular.

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A provincial-level Tax Department which has posted the invoice issuance notice on the Genera! Department of Taxation's website is not required to send this notice to other Tax Departments.

4. In case of a change in the notified contents provincial-level Tax Departments shall carry out procedures to make new issuance notices under Clauses 2 and 3 of this Article.

Article 11. Sale of invoices printed on order of provincial-level Tax Departments

1. Tax offices shall sell invoices to organizations other than enterprises which conduct business activities; business households and individuals: micro enterprises; enterprises located m areas with socio-economic difficulties or exceptional socio-economic difficulties ineligible to print invoices by themselves under Article 0 of this Circular.

Organizations other than enterprises which conduct business activities mentioned in this Clause are organizations which conduct business activities but are not set up and do not operate under the Enterprise Law, the Law on Credit Institutions and the Law on Insurance Business.

Micro enterprises mentioned in this Clause are business establishments with ten (10) or less employees as defined in Clause 1. Article 3 of the Government's Decree No. 56/2009/ND-CP of June 30, 2009, on support for development of small- and medium-sized enterprises. Business establishments shall determine and take responsibility for the number of employees declared to lax offices upon purchase of invoices.

Areas with socio-economic difficulties and exceptional socio-economic difficulties mentioned in this Clause are those on the list of areas entitled to enterprise income tax incentives promulgated together with the Government's Decree No. 124/2008/ND-CP of December II. 2008. detailing and guiding a number of articles of the Enterprise Income Tax Law An enterprise's attached unit which declares value-added lax separately and does not operate in an area with socio-economic difficulties or exceptional socio-economic difficulties is not eligible for buying invoices from tax offices under this Clause.

For example: Enterprise A established and operating in Thanh Son district (Phu Tho province), an area with exceptional socio economic difficulties, which is ineligible to print invoices by itself, may buy invoices printed on order of tax offices.

Enterprise As branch B based in Viet Tri city (Phu Tho province), which is not an area with socio-economic difficulties or with exceptional socio-economic difficulties, which declares value-added lax separately, is not eligible for buying invoices printed on order of lax offices. Branch B shall itself print invoices or order the printing of invoices for sale of goods and provision of services.

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2. Invoices printed on order of provincial- level 'lax Departments shall be sold at prices which can offset expenses, including printing cost and distribution cost. Based on this principle, directors of provincial-level lax Departments shall decide on and post up invoice selling prices. Tax offices at all levels may not charge any amounts in addition to the posted price.

Managing tax offices shall sell invoices to those defined in Clause I of this Article.

3. Sale of invoices at tax offices

a/ Responsibilities of organizations, households and individuals

To buy invoices, business organizations, households and individuals eligible to buy invoices issued by lax offices shall make an application for purchase of invoices (Form No. 3.3., Appendix 3 to this Circular).

When buying invoices at a tax office, a buyer (the undersigned of the application or a person lawfully authorized in writing by the business household owner) shall produce his/her valid people's identity card under the law on people's identity cards.

b/ Responsibilities of tax offices

Tax offices shall sell invoices to business organizations, households and individuals monthly.

After examining the use of invoices and applications for purchase of invoices, tax offices shall sell invoices to business organizations, households and individuals within the day. The quantity of invoices sold to a business organization, household or individual must not exceed the quantity of invoices used in the previous month.

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Article 12. Distribution of invoices printed on order of provincial-level Tax Departments

1. Tax offices shall distribute invoices to organizations other than enterprises and non-business households and individuals irregularly selling goods or providing services to customers that require invoices.

2. Invoices distributed by tax offices in a quantity requested by an organization, a households or an individual are called individual invoices.

Organizations other than enterprises and non-business households and individuals irregularly selling goods or providing services to customers that require invoices shall be distributed by tax offices individual invoices, which are sale invoices.

An enterprise which has been dissolved or gone bankrupt and has liquidated its invoices and closed its lax identification number, but has to liquidate assets and needs invoices for handing to buyers may obtain from a tax office individual invoices, which are sale invoices.

When state organizations or agencies which do not pay value-added tax by the credit method auction assets, they may obtain value-added tax invoices for handing to buyers if the winning price staled in the auctioning dossier approved by a competent agency is inclusive of value-added tax.

3. Tax offices distributing individual invoices for sale of goods or provision of services are determined as follows:

- For organizations: Tax offices managing localities in which organizations register their lax identification numbers or are based or localities which are slated in decisions establishing those organizations.

- For non-business households and individuals. Tax offices managing localities in which their tax identification numbers are granted or in which they register permanent residence as stated in household status book or valid peoples identity cards (or passports) or localities of their residence as declared by those households or individuals (certification of administrations of places of residence is not required).

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Organizations, households and individuals shall make applications for individual invoices (Form 3.4, Appendix 3 to this Circular). Based on these applications and enclosed documents, lax offices shall guide taxpayers lo determine payable lax amounts under the lax law. For individual value-added invoices, the payable value-added tax is the value-added lax amount indicated on the individual value-added invoice.

An applicant for individual invoices shall make out an invoice with 3 copies at a lax office and fully pay taxes under regulations before receiving the individual invoice. After receiving tax payment documents of an applicant for invoices, a lax office shall append its seal lo the upper left of the first and second copies of the invoice and hand them 10 the applicant while keeping the third copy.

Article 13. Signs for identification of invoices

1. Invoice printing and issuing organizations, households and individuals shall make rules on signs for identification of their issued invoices to identify invoices in the printing, issuance and use of invoices.

Depending on the size and characteristics of business activities and management requirements, organizations, households and individuals may select one or more of the following ways to make identification signs: anti-counterfeit stamps: special printing techniques: special printing paper and ink: particular signs for each drive of printing or issuing invoices, pie -printed items on invoices (such as name, lax identification number and address of the seller: types of goods or service: unit price, etc ), signature and seal of the seller when making out invoices.

2. When detecting signs o\' violations related to the printing, issuance, management and use of invoices, organizations, households and individuals shall promptly notify such to tax offices. Invoice printing and issuing organizations, households and individuals shall give a written reply within ten (10) days after receiving a request of a tax office or competent stale agency for certification of issued invoices.

Chapter III

USE OF INVOICES

Article 14. Making out of invoices

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a/ Business organizations, households and individuals may make out and hand 10 goods or service buyers types of invoice under this Circular.

b/ A seller shall make out an invoice when selling goods or services, including goods or services for promotion or advertising or as samples: goods and services donated, granted, presented, exchanged or given as salary for employees and for internal consumption (except goods internally circulated for further production): and goods loaned, lent or returned.

An invoice must correctly reflect the arising economic operation. An invoice must be neither erased nor modified. It must be written in an unfadable ink of the same color, but not red ink. Figures and words must be written on the invoice continually and uninterruptedly. Pre-printed words must be neither overwritten nor overprinted. Any blank space must be crossed out.

c/ An invoice shall be made out once in multiple copies. Contents of a made-out invoice must be uniform in all copies of the same serial number.

d/ Invoices shall be made out with serial numbers in ascending order.

A business with different attached units directly selling goods or with different authorized establishments, which distributes invoices printed on order with the same symbol to each establishment in the system, must open a book to monitor the quantity of invoices distributed to each attached unit or authorized establishment. Attached units and authorized establishments shall use invoices within the distributed quantities with serial numbers in ascending order.

2. Ways of filling in some specific items on an invoice

a/ “Date, month, year" of making out in invoice

The date of making out a goods sale invoice is the point of time of transferring the ownership or use right over goods to a buyer regardless of whether payment has been made.

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The date of making out an invoice for the supply of daily-life electricity or water or provision of telecommunications or television services must be within seven (7) days after recording readings of electricity or water meters or closing the conventional period for provision of telecommunications or television services. The conventional period as the basis for calculating the quantity of goods or services provided is based on the agreement between the telecommunications or television service provider and the buyer.

The date of making out an invoice for construction and installation activities is the time of conducting take-over test and handing over works or work items and the volume of completed construction and installation, regardless of whether payment has been made.

In case of multiple deliveries of goods or transfer of work items or service stages, an invoice must be made out for each delivery and transfer for the volume and value of delivered or transferred goods or services.

For an organization dealing in real estate or building infrastructure or houses for sale or transfer which collects money according lo project implementation schedules or payment schedules under contracts, the dale of making out an invoice is the date of collecting money.

The dale of making out an invoice for exported goods or services may be determined by the exporter in line with the agreement between the exporter and importer. The date of determining export revenues for tax calculation is the date of certifying the completion of customs procedures on customs declarations.

For the sale of petrol and oil at retail stations to regular buyers being business organizations and individuals and provision of banking and securities services, the dates of making out invoices comply with the contract signed between two sides enclosed with a statement or another document certified by two sides, but must be no later than the last day of the month in which the sale or goods or provision of services is effected.

The date of making out an invoice for the sale of crude oil. natural gas or processed oil and gas or in other particular cases complies with the Ministry of Finance's separate guidance.

b/ "Name, address and tax identification number of the seller." '"Name, address and tax identification number of the buyer'": To write the full or abbreviation name as indicated on the business registration certificate and tax registration certificate.

For an organization having an attached unit with its own tax identification number which directly sells goods: To write the name, address and tax identification number of that unit. If such unit has no tax identification number, the lax identification number of the head office shall be written.

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Particularly for petrol and oil retailers, if buyers do not require invoices, at the end of each day, they shall make out a general invoice for the day's total sales to buyers not requiring invoices.

e/ "Number, name of goods and services, unit of calculation, quantity, unit price, amount": To write the goods or service sold one after another: to cross out any blank space.

d/ "Seller (signature, seal, full name)'

If the unit head does not sign under this item, there must be a document of the unit head authorizing the goods seller to sign and write his/ her lull name on the invoice and the seal of the unit must be appended to the upper left of the invoice.

e/ "Buyer (signature, seal, lull name)"

For indirect purchase of goods such as via-phone or -fax or online purchase of goods, buyers are not necessarily required to sign and write full names on invoices. When making out an invoice, a seller shall clearly write via-phone or -tax or online sale under the item "buyer (signature, seal, full name)"

f/ Currency written on invoices

The currency written on invoices is Vietnam dong.

For a seller who may sell goods in a foreign currency under law, the total paid amount is written in the foreign currency and the words are written in Vietnamese.

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The seller shall also write on the invoice the exchange rate between the foreign currency; and Vietnam dong which is the average inter-bank foreign exchange rate announced by the Slate Bank of Vietnam at the time of making out the invoice.

When the exchange rate between the collected foreign currency and Vietnam dong is unavailable, the cross exchange rate with another foreign currency announced by the Slate Bank of Vietnam shall be written.

Making out of goods sale and service provision invoices in some cases is guided in Appendix 4 to this Circular.

Article 15. Authorization for making out invoices

1. A seller may authorize a third party to make out invoices for the sale of goods or provision of services. On an invoice made out by an authorized party, the name of the authorized party shall be written on the item seller and the authorized party's seal appended to the upper left of the invoice (such seal is not required for an invoice printed from the equipment of the authorized party or an e-invoice). Authorization must be made in writing between the involved parties.

2. An authorization document must contain sufficient information on invoices to be made out under authorization (form, type and symbol of invoice, quantity of invoices (from number... lo number...)); authorization purpose and duration; mode of delivery or installation of invoices (for sell-printed invoices ore-invoices): mode of payment of invoices.

3. the authorizing party shall make an authorization notice, containing sufficient information on invoices to be made out under authorization, authorization purpose and duration based on the signed authorization document, with the name, signature and seal (if any) of the representative of the authorizing party, to the authorized party. This notice shall be sent to the tax offices directly managing the authorizing party and authorized party.

4. For the buyer's knowledge, the authorized party shall post up the notice of authorization at places of sale of goods and provision of services for which invoices are made out under authorization.

5. When the authorization duration expires or terminates ahead of lime, the two panics shall acknowledge such in writing and the authorized party shall promptly remove notices posted up at places of sale of goods and provision of services.

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Article 16. Sale of goods and provision of services without invoices

1. Invoices are not required for goods or services with a total payment of under VNI) 200.000. unless the buyer so requests.

2. When selling goods or services without invoices under Clause 1 of this Article, a seller shall make a statement of retail of goods or services, which must indicate the name, tax identification number and address of the seller, names of sold goods or services and their values, date of making and name and signature of the maker. When the seller pays value-added tax by the credit method, this statement must include the items "value-added tax rate" and "value-added lax amount." Sold goods or services shall be written on the statement in the order of their sale during the day (Form 5.7. Appendix 5 to this Circular)

3. At the end of a day. the business establishment shall make out a value-added invoice or a sale invoice indicating the total sales of goods or services on the Total line of the statement, sign and keep the copy to be handed to the buyer and transfer other copies under regulations. In the item "Buyer's name and address" on this invoice the words "retail without invoice" shall be written.

Article 17. Making out invoices when the number of types of goods or services is more than the number of lines on an invoice

When the number of types of sold goods or services is more than the number of lines on an invoice, a seller may make out more than one invoice or select either of the following ways:

1. The seller makes out many invoices with consecutive serial numbers. On the last line for writing the name of the goods on the invoice of the preceding serial number, write the phrase "continued in the following serial number" and on the first line for writing the name of the goods on the invoice of the following serial number write the phrase "continued from the preceding serial number." All the goods shall be listed in continuous order from one invoice to another. Write information on the seller and buyer is fully on the invoice of the first serial number. Write the signature and affix the seal (if any) of tin-seller, signature of the buyer, payment price, surcharges, additional charges, commercial discount and value-added lax on the invoice of the last serial number and cross out any blank space.

2. The seller encloses an invoice with a statement of sold goods or provided services.

a/ Contents written on the invoice

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Write other items on the invoice as guided in Clause 2. Article 14 of this Circular.

b/ Contents of the statement

The statement may be presented by the seller himself/herself as suitable to the characteristics, patterns and categories of goods. but must contain the following principal contents:

+ Name, address and lax identification number of the seller

+ Name of goods, quantity, unit price and payment amount. If the seller pays value-added lax by the credit method, the statement must contain the items "value-added tax rate" and value-added tax amount." The total paid amount (exclusive of value-added tax) is the same as the amount written in the value-added invoice.

The statement must have the words "enclosed with invoice No…date...., month... year..." and the signatures of both seller and buyer like on the invoice.

A statement with more than one (01) page must be numbered consecutively and have a seal appended on every two adjoining pages. There must be signatures of the seller and buyer on i he-last page of the statement like on the invoice

The number of copies of a statement must correspond to the number of copies of the invoice. Statements shall he kept together with invoices for examination and comparison by tax offices when necessary.

Sellers and buyers shall manage and keep statements enclosed with invoices under regulations.

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1. When detecting errors in a made-nut invoice which is not yet handed to the buyer, the seller shall cross out all copies and keep the number of the invoice containing errors.

2. When errors are detected in a made-out invoice which has been handed to the buyer but the goods or service has not been delivered to the buyer and the seller and buyer have not declared taxes, such invoice shall be voided. The seller and buyer shall make a record of withdrawal of all copies of the invoice containing errors, clearly stating the reason for such withdrawal. The seller shall cross out all copies of the invoice, keep the number of this invoice and make out a new invoice under regulations.

3. When errors are detected in a made-out invoice which has been handed to the buyer, goods or service has been delivered lo the buyer, and the seller and buyer have declared taxes, the seller and buyer shall make a record or written agreement specifying errors and the seller shall make out an invoice correcting those errors. This invoice must indicate the adjustment (increase or decrease) of the quantity of goods, sale price, value-added tax rate, value-added tax amount for invoice No.... symbol... Based on the correction invoice, the seller and buyer shall declare adjustments lo turnover of the purchase and sale, and output and input taxes. A correction invoice must not contain negative numbers (-).

4. Handling of made-out invoices in some specific cases is guided in Appendix 4 to this Circular.

Article 19. Disposal of invoices no longer in use

1. Organizations, households and individuals shall notify tax offices of invoices no longer in use in the following cases:

a/ Organizations, households and individuals that arc approved by tax offices to slop using their tax identification numbers shall stop using unused invoices the issuance of which has been notified.

b/ Organizations, households and individuals that issue replacement invoices shall stop using the replaced invoice numbers which are not yet used.

c/ Organizations, households and individuals that no longer use invoices bought from tax offices shall destroy those invoices under Article 27 of this Circular.

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2. Managing tax offices shall notify the termination of validity of the following invoices:

- Invoices no longer in use as notified by organizations, households and individuals to lax offices under Clause I of this Article;

- Invoices not yet made out of organizations, households and individuals that abscond from their business places without notifying lax offices;

- Invoices not yet made out of organizations, households and individuals that arbitrarily cease business activities without notifying tax offices;

- Invoices bought from tax offices by organizations, households and individuals that donate or sell these invoices.

Article 20. Use of unlawful invoices

Use of unlawful invoices is the use of counterfeit invoices or invoices without validity or with expired validity.

Counterfeit invoices are those printed or created according to the format of inv< 'ices issued by another organization or individual or printed or created with identical serial numbers for the same symbol.

Invoices without validity are those created under this Circular but the issuance of which has not been notified yet.

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Article 21. Unlawful use of invoices

1. Unlawful use of invoices is the making out of invoices without real transactions: donation or sale of unused invoices to be made out by other organizations and individuals upon sale ol 'goods or provision of services (except cases eligible for use of invoices sold or distributed by tax offices and cases of authorized making out of invoices under this Circular): donation or sale of made-out invoices for accounting, lax declaration or disbursement of slate budget funds by other organizations or individuals: making out of invoices with insufficient compulsory contents: making out of invoices with copies containing different contents; and use of invoices for a goods or service as proof for another goods or service.

2. Some specific cases regarded as unlawful use of invoices:

- Invoices with some or all unreal contents.

- Use of invoices of another organization or individual for sale or legalization of goods or services bought without supporting documents or goods and services sold for lax fraud or for sale of goods without lax declaration and payment,

- Use of invoices of another organization or individual lot sale of goods or provision of services without declaring and paying taxes or for tax fraud: or for legalization of goods or services bought without supporting documents.

- Invoices with copies containing different values of goods of services or different compulsory contents.

- Us of goods sale and service provision invoices concluded by tax offices, public security offices and other functional agencies as unlawful use of invoices.

Article 22. Handling of lost, burnt and damaged invoices

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2 When a seller has made out an invoice for sale of goods or provision of services under regulations but later the seller or buyer has (he second copy of the invoice lost, burnt or damaged, the seller and buyer shall make a record of the incident, clearly stating the month in which the seller declared and paid taxes using the invoice's first copy. The record must contain the signature and lull name of the representative al law (or authorized person) and seal (if any) and the seller shall copy the first copy of the invoice, have it signed by its representative al law and append a seal lo it before handing it to the buyer. The buyer shall use the copied invoice enclosed with the record of loss, burning or damage of the invoices second copy for accounting and lax declaration. The seller and buyer shall lake responsibility for the truthfulness of the loss, burning or damage of invoices.

Article 23. Buyers' use of invoices

1. Buyers may use lawful invoices under law to evidence their use right or ownership over goods or services: enjoy sales promotion, post .sale benefits, lucky draws or damages under law. They may use such invoices for the accounting of goods and service sale under the accounting law: lax declaration: registration of use rights or ownership: and declaration and payment of state budget capital under law.

2. Invoices used in the cases defined in Clause I must be:

- Original goods sale and service provision invoices, second copy (to be handed to the buyer) except the eases specified in Article 22 of this Circular.

- Undamaged invoices with lull contents under regulations.

- Figures and letters typewritten or printed on invoices must be legible, complete and accurate under regulations without being erased or modified.

- Invoices other than those specified in Articles 20 and 21 of this Circular.

Chapter IV

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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.

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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

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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.

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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;

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- 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.

Chapter V

SANCTIONING OF ADMINISTRATIVE VIOLATIONS RELATED TO INVOICES

Article 28. Sanctioning of administrative violations related to invoices Sanctioning of administrative violations related to invoices complies with Articles 28 thru 35, Chapter 5 of Decree No. 51/2010/ND-CP.

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Competence to sanction administrative violations related to invoices complies with Article 37. Chapter 5 of Decree No. 51/2010/ ND-CP.

Chapter VI

EXAMINATION AND INSPECTION OF INVOICES, SETTLEMENT OP COMPLAINTS AND DENUNCIATIONS ABOUT INVOICES

Article 30. Examination of invoice printing, issuance, management and use

1. Examination at lax offices

a/ Tax offices shall examine the printing, issuance, management and use of invoices based on reports on invoice use of organizations, households and individuals.

b/ Within five (05) working days after detecting signs of violation, a tax office shall request in writing an organization, household or individual to give explanations.

2. Examination of invoices at offices of invoice users

a/ When an organization, household or individual fails to give explanations or gives unsatisfactory explanations, a tax office shall issue a decision to examine invoices at the head office of such organization or individual.

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c/ The head of the tax office directly managing; the organization, household or individual shall issue and take responsibility for the examination decision.

d/ Within five (05) working days after the date of its signing, the decision on invoice examination at the office of an organization, household or individual shall be sent to that organization, household or individual. Within three (03) working days after receiving an invoice examination decision or before the lime of examination, if that organization, household or individual can prove the lawful making out, issuance and use of invoices, the head of the tax office shall issue a decision to cancel the invoice examination decision.

e/ Examination shall be conducted within ten (10) working days after a tax office issues an examination decision. When receiving an examination decision, an organization, household or individual that wishes to delay the examination shall make a written request to the tax office clearly staling the reason and the time for delay for the latter s consideration and decision. Within live (05) working days after receiving a written request for delay of the examination, the tax office shall notify the organization, household or individual of its approval or disapproval of such delay.

The lime for invoice examination at the head office of an organization, household or individual must not exceed five (05) working days counting from the first day of examination. When necessary, the head of the tax office may extend the examination time once, which must not exceed five (05) working days.

Within five (05) working days alter completing the examination, the examination team shall make an examination record.

The examined organization or individual may receive the invoice examination record, request explanations about this record and reserve its/ his/her opinions in the record (if any).

f/ Handling of examination results

Within live (05) working days after signing the examination record with the examined organization or individual, the head of the examination team shall report on examination results to the person issuing the examination decision. When arise administrative violations to be sanctioned, within ten (10) working days after signing the record, the head of the lax office shall issue a decision lo sanction administrative violations. The examined organization, household or individual shall comply with the decision to handle examination results.

When violations of regulations on invoice management and use are detected through examination, which lead lo tax-related handling procedures, depending on the nature and severity of violations, the tax office shall issue a decision on lax examination and inspection under the Tax administration Law. the Inspection Law and the process of tax examination and inspection.

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Inspection of invoices shall he combined with inspection of observance of the tax law at head offices of taxpayers.

Article 32. Complaints and denunciations about invoices and their settlement

Complaints and denunciations about invoices and Their settlement under this Circular comply with the law on complaints and denunciations.

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.

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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-

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ATTACHED FILE

Thông tư 153/2010/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ Tài chính ban hành