Công văn 1700/TCT-CS của Tổng cục Thuế về việc hóa đơn theo Thông tư 153/2010/TT-BTC

To: Vietnam National Coal, Mineral Industries Holding Corporation Limited

General Departments of Tax received the Official Dispatch No, 1254/TKV-KT dated March 24, 2011 of the Vietnam National Coal, Mineral Industries Holding Corporation Limited (Corporation) and the Official Dispatch No. 2073/CT-HCQTTVAC dated March 31, 2011 of the Tax Department of Thua Thien Hue Province on invoices according to the Circular No. 153/2010/TT-BTC. To this problem, after receiving opinions from the Department of Tax Policy (the Ministry of Finance) and reporting to the Ministry of Finance, the General Department of Tax suggest following points:

At the point 3 and 4, Article 9 of the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guide:

“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 tax 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 format shall each send an issuance notice to their managing tax offices.”

Pursuant to the above instructions, in the case that the Vietnam National Coal, Mineral Industries Holding Corporation Limited orders to print invoices according to the guidance in Circular No. 153/2010/TT-BTC and allocates to units in the Corporation for using, each unit has to send invoice to be issued to direct managing tax office; units directly under the Corporation (including member companies and branches of member companies) are allowed to use some initial invoices that units received on the implementation of invoice issuance to tax offices. On the invoice for sample, crossing out the printed order numbers and sealing “specimen” in order to make specimen invoice, specimen invoices have not to make issuance (not declare at the invoice number in invoice issuance).

General Department of Tax would like hereby to notify the Corporation./.