This document stipulates the use of sales invoices by guesthouses and hotels under state agencies from January 1, 2005. Units must apply invoices when providing services to customers, simultaneously indicating that prices include VAT.
适用范围
["Guesthouses and hotels of central and local government agencies and organizations"]
要点
- "Guesthouses under state agencies and organizations must use sales invoices when providing goods and services to customers from January 1, 2005"
- "The price of goods and services listed on the sales invoice is the payment amount including VAT"
- "Hotels under state agencies and organizations must also implement the use of sales invoices when providing goods and services to customers"
🌐 本文件的社会影响
- Strengthen tax management for guesthouses and hotels of state agencies and organizations
- Facilitate consumers in easily checking information on prices and taxes when using services
❓ 常见问题
From what date must guesthouses under state agencies begin using sales invoices?
From January 1, 2005.
Does the price on the sales invoice for services at guesthouses include VAT?
Yes, the payment amount includes VAT.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 11761 TC-TCT DATED OCTOBER 18, 2004
REGARDING THE USE OF SALES INVOICES
Dear: - Ministries, ministerial-level agencies, and central government agencies
- People's Committees of provinces and centrally governed cities
- Tax Departments of provinces and centrally governed cities
Recently, the Ministry of Finance has received letters from several units and local tax bureaus asking about the use of invoices for guesthouses and hotels belonging to state agencies and organizations at both central and provincial levels. Regarding this issue, the Ministry of Finance provides the following comments:
Point 2, Section IV, Part B of Circular No. 120/2003/TT-BTC dated December 12, 2003 guiding the implementation of Decree No. 158/2003/NĐ-CP dated December 10, 2003 of the Government detailing the implementation of the Law on Value Added Tax (VAT) and the Law amending and supplementing certain provisions of the VAT Law stipulates: "business entities subject to direct taxation based on VAT when selling goods or services must use sales invoices."
Based on the above provision, starting from January 1, 2005, guesthouses belonging to state agencies and organizations at both central and provincial levels (as specified in Circular No. 108/2000/TT-BTC dated October 27, 2000 of the Ministry of Finance) must use sales invoices when providing goods or services to customers. The selling price recorded on the sales invoice includes VAT.
For hotels and guesthouses belonging to state agencies and organizations at both central and provincial levels that have been instructed by tax authorities to calculate VAT using the direct method based on VAT (such as the La Thanh Hotel case), they should also use sales invoices when providing goods or services to customers, similar to the aforementioned guesthouses.
We request Tax Departments of provinces and centrally governed cities to inform relevant units and implement accordingly.
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