Decision No. 110/2002/QD-BTC of the Minister of Finance on Amending and Supplementing the Issuance, Management, and Usage Regime of Sales Invoices

 

DECISION OF THE MINISTER OF FINANCE

Regarding Amending and supplementing the Issuance, Management, and Usage Regime for Sales Invoices

THE MINISTER OF FINANCE

- Pursuant to the Value Added Tax Law and the Corporate Income Tax Law dated May 22, 1997;
To fully reflect the quantity of goods purchased and have a basis for comparing the quantity of goods purchased with the quantity of goods sold;
- Pursuant to Decree No. 22/CP dated April 17, 1996 of the Government on administrative penalties in the tax sector;
- Pursuant to Decree No. 49/1999/NĐ-CP dated July 8, 1999 of the Government on administrative penalties in the accounting sector;
- To implement Directive No. 19/2002/CT-TTg dated September 13, 2002 of the Prime Minister on strengthening VAT tax management;
- To prevent illegal purchase, sale, and usage of invoices for tax deduction, refund, and declaration of increased value of goods to defraud state budget funds; based on the proposal of the Director General of the State Revenue Administration.

Pursuant to …;

Article 1:Supplementing the Issuance, Management, and Usage Regime for Sales Invoices issued together with Decision No. 885/1998/QĐ-BTC dated July 16, 1998 of the Minister of Finance as follows:

1- Supplement Article 10 as follows:

1.1- The procedures for purchasing invoices for the first time from the Ministry of Finance include:

a- For organizations and individuals purchasing invoices:

+ An introduction letter for purchasing invoices signed by the head of the organization.

+ A letter requesting invoice purchase for organizations signed by the head; a request form for purchasing invoices for household production and business operations signed by the household head (attached model).

+ Presentation of the identification card of the person directly purchasing the invoices.

+ A copy of the tax registration certificate.

+ A diagram of production and business locations; transaction offices drawn by the organization or individual with confirmation and commitment from the head regarding the address, house number (for cities, towns) and village, commune... (for rural areas) to serve as a basis for transaction monitoring and management. When changing production and business locations, transaction offices within ten days, the organization or individual must submit to the tax authority a new location diagram. If the organization or individual rents a production and business location, transaction office, they must present the lease agreement (for comparison) and a copy for the tax authority to retain.

b. Responsibilities of the tax authority:

- The tax authority, upon receiving the first-time invoice purchase application from organizations and individuals, must check the actual existence of these entities within five working days to sell invoices according to regulations; the initial quantity of invoices sold shall not exceed two volumes. The inspection content is stipulated in paragraph a, section 1.1, this article and the identity of the head of the organization or individual engaged in production and business activities.

- The Director of the Tax Department, the Head of the Tax Branch, and the Team Leader of the local Tax Teams must be responsible for directing tax officers at the local level to inspect within their jurisdiction and closely coordinate with other local tax authorities in managing and using invoices.

1.2- Procedures for subsequent invoice purchases:

+ An introduction letter (signed by the head of the organization) accompanied by a letter requesting invoice purchase for organizations; a request form for purchasing invoices for household production and business operations signed by the household head.

+ Presentation of the identification card of the person directly purchasing the invoices.

+ An invoice purchase form issued by the tax authority.

+ A sales invoice and service voucher statement form No. 02/GTGT attached to Circular No. 82/2002/TT-BTC dated September 18, 2002 of the Ministry of Finance (including organizations and individuals taxed under the direct method) confirmed by the tax management department. Based on the statement of the number of invoices used, the tax authority will determine the number of invoices needed to be sold to the organization or individual.

Specifically, for households purchasing invoices for the first time and subsequent times, it must be the household head who purchases the invoices directly.

1.3- Stamping the name, address, and tax code on invoices:

The tax authority organizes the stamping of the name, address, and tax code of the organization or individual purchasing invoices on the second copy of the invoices before taking them out of the tax authority's premises.

2- Replacing the content of Article 22 as follows:

The tax authority has the right to refuse selling invoices or issue a decision to suspend the use of invoices for organizations and individuals who violate the usage of invoices.

2.1- Tax authorities at all levels have the right to temporarily stop selling invoices to organizations and individuals purchasing invoices:

a- Not meeting the required procedures and conditions for purchasing invoices as stipulated in point 1 of this article.

b- Not declaring taxes or declaring taxes but having no revenue after one month of purchasing invoices.

c- Not reporting the usage of invoices as prescribed.

2.2- Tax authorities at all levels have the right to suspend the use of invoices for organizations and individuals who violate in the following cases:

a- Immediately suspend for acts of selling blank invoices (white invoices) and issuing invoices without corresponding goods or services.

b- Acts of violation that have been penalized by the tax authority but continue to occur such as:

- Altering, erasing, or writing invoices with higher values than the actual value of goods or services.

- Recording different invoices for goods or services on the buyer's copy (second copy) compared to the seller's copy (first copy).

- Business establishments losing invoices but not reporting them as required to the tax authority.

- Violations in the management and usage of invoices, vouchers, and taxes that have been penalized by the tax authority.

Organizations and individuals who have corrected and rectified the aforementioned violations may continue to be sold invoices by the tax authority. In necessary cases, the tax authority may recommend to the licensing authority to suspend or revoke the business registration of the violating organization or individual.

Article 2:Ministries, agencies equivalent to ministries, government agencies, People's Committees of provinces and centrally-administered cities have the responsibility to guide and supervise the implementation of the issuance, management, and usage regime for sales invoices in their sectors and regions.

Article 3:This Decision takes effect fifteen days from the date of signature. All previous regulations and guidance inconsistent with this Decision are abolished./.

 

Respectfully submitted to:

1- Name of the organization applying for invoice purchase ...............................................................

Tax Code: ...

Telephone number: ... Fax number ...

Transaction address: House number... Street...

Ward/District/Municipality...

Province/City ...

Business address: House number... Street...

Ward/District/Municipality...

Province/City ...

Business activity...

2- Full name of the head of the unit purchasing invoices: ....................................

Date of birth: ...

Place of permanent residence registered...

Place of temporary residence registration (if any)...

Identity card number: ...issued on ...day ...month ...year ...issued at.

Fixed telephone number ...

Mobile telephone number ...

Our organization has thoroughly and seriously studied the issuance, management, and use of sales invoices as stipulated in Decision No.: 885/1998/QĐ-BTC dated July 16, 1998, issued by the Minister of Finance. Our organization requests to purchase invoices from the Tax Department... type of invoice... quantity... books.

3- We hereby commit:

- The declarations above are true. If there are any inaccuracies or omissions, the Tax Authority has the right to limit, refuse, or suspend the sale of invoices, or suspend the use of invoices by our organization.

- To manage invoices issued by the Ministry of Finance in accordance with state regulations, not reselling them to any other organizations or individuals. In case of violation, we will fully accept responsibility under state law.

Head of the unit

(sign and write full name and stamp)

* This form is for organizations registering to purchase invoices.

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness

..., Date Month Year 2002

APPLICATION FOR PURCHASE AND COMMITMENT TO USE INVOICES

Respectfully submitted to:

- Name of business requesting to purchase invoices ...........................................................

Tax Code: ...

Telephone number: ... Fax number ...

Business address: house number ...street...

Ward/district...District, county, town...

Province/City ...

Business activity...

- Full name of the head of the household requesting to purchase invoices: ...........................................................

Date of birth: ...

Permanent residence: ...

Place of permanent residence registered...

Temporary residence: ...

Place of temporary residence registration ...

Holding identity card number:...issued on...day...month...year...at...

Fixed telephone number ...

Mobile telephone number ...

I submit this application requesting the Tax Office to allow me to purchase invoices of type...quantity...books.

- I hereby commit:

- The declarations above are true. If there are any inaccuracies or omissions, the Tax Authority has the right to limit, refuse, or suspend the sale of invoices, or suspend the use of invoices by our organization.

- To manage invoices issued by the Ministry of Finance in accordance with state regulations, not reselling them to any other organizations or individuals. In case of violation, we will fully accept responsibility under state law.

Head of individual business

(sign and write full name)

* This form is for individual households registering to purchase invoices.