Công văn 4002/TCT-CS của Tổng cục Thuế về hóa đơn

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION

Official Dispatch No.4002/TCT-CS dated September 16, 2014 of the General Department of Taxation on invoices

General Department of Taxation received the Dispatch No. 5608/CT-AC dated July 16, 2014 of Department of Taxation of Ho Chi Minh City and the Dispatch No. 39331/CT-TTr4 dated August 14, 2014 of Department of Taxation of Hanoi regarding the difficulties encountered during the implementation of Circular No. 39/2014/TT-BTC.  After receiving instructions from various units and approval from the Ministry of Finance, the General Department of taxation hereby responds as follows:

Point 2 Clause 79 of the Law on Promulgation of legislative documents No. 17/2008/QH12 dated June 03, 2008 prescribes:

“2. A document shall not be applied retrospectively in the following cases:

a) The document imposes a new legal liability incurred by the act which, by law, was not incurred at the time when the act is committed.

b) The document imposes a heavier legal liability.”

Point dd Clause 1 Article 11 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on guidelines for the Government s Decree No. 51/2010/NĐ-CP dated May 14, 2010 and the Government s Decree No. 04/2014/NĐ-CP dated January 17, 2014 on invoices for goods and services provide for the entities buying invoices from tax authority as follows:

1. Tax authorities shall sell invoices for the following entities:

dd) Any company using self-printed invoices and ordered invoices that commits violations against the laws on invoices and has incurred administrative penalties for tax evasion or tax avoidance.

The companies mentioned in Point d and Point dd of Clause shall buy invoices from tax authorities for 12 months. After the 12-month period, in consideration of the use of invoices, tax declaration and payment of the company, and the company’s request, within 05 days, the tax authority shall decide whether to permit the company, in writing, to use the invoices they create, or request it to keep buying invoices from the tax authority if the requirements for using self-printed invoices or ordered invoices are not satisfied (form 3.15 in Appendix 3 enclosed herewith).”

Clause 4 Article 11 and Article 32 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance prescribe:

“3. A company using self-printed invoices or ordered invoices that commits violations against the laws on invoices prescribed in Point dd Clause 1 of this Article means a company that deliberately uses illegal invoices or illegally use invoices for the purpose of tax evasion or tax avoidance, and has incurred administrative penalties for tax avoidance or tax evasion; or a company that has been reported by a relevant authority (State Audit Agency, Government Inspectorate, Police Authority, and relevant authorities prescribed by law) to the local tax authority for tax evasion or tax avoidance.

The period over which a company is banned from using self-printed invoices or ordered invoices begins from the effective date of the decision on administrative penalties for tax evasion or tax avoidance. The decision on administrative penalties for tax evasion or tax avoidance must specify the period over which a company must buy invoices from tax authorities instead of using self-printed invoices or ordered invoices.

“1. This Circular takes effect on June 01, 2014. The Circular No. 64/2013/TT-BTC dated May 15, 2013 on guidelines for the Government s Decree No. 51/2010/NĐ-CP dated May 14, 2010 on invoices for goods and services provide is abrogated. Any regulations on invoices in the previous documents that contravene this Circular are all annulled. Other regulations on invoices that do not contravene this Circular are still effective.”

Pursuant to the regulations above, any company using self-printed invoices or ordered invoices that commits violations against the laws on invoices and has incurred administrative penalties for tax evasion or tax avoidance is required to buy invoices from tax authorities. This regulation is applied to the violations committed from June 01, 2014, which is the effective date of Circular No. 39/2014/TT-BTC. If a company that is engaged in banking services, postal and telecommunication services, electricity supply, or water supply and using special forms of invoices has incurred administrative penalties for tax evasion or tax evasion, it is still permitted to use its special forms of invoices without having to buy invoices from tax authorities. Tax authorities shall monitor closely, carry out periodic inspections of adherence to regulations of law on taxation.

For the General Directorate

The Deputy General Directorate

Cao Anh Tuan