Circular No. 120/2002/TT-BTC guiding the implementation of Decree No. 89/2002/NĐ-CP dated November 7, 2002 of the Government on printing, issuing, using, and managing invoices.

1. Types of invoices specified in this Circular include:

Value-added Tax Invoice.

General Sales Invoice.

Financial Lease Invoice.

Purchase Invoice.

Retail Invoice (for cash registers).

Other types of invoices, stamps, tickets, cards with pre-printed denominations, and various forms such as Internal Dispatch and Transportation Slip, Dispatch Slip for Agency Sales, Air Service Payment Receipt, Cargo Transport Waybill...

2. Form of Invoices:

The form of invoices must be appropriate for production and business activities and can be presented in one of the following formats:

Invoices printed in templates: Invoices issued by the Ministry of Finance for sale to organizations and individuals for use; invoices printed by organizations and individuals according to regulations.

Various types of stamps, tickets, and cards with pre-printed denominations.

3. The contents of invoices must include the following items to be legally valid: Name, address, tax code (if applicable), bank account number (if applicable) of the buyer and seller; name of goods/services, unit of measurement, quantity, unit price, total amount; VAT rate, VAT amount (if applicable); total payment amount; signature of the seller and buyer. In cases where the buyer does not sign when issuing the invoice, it is regulated in Clause 1.11, Section VI, Part B of this Circular.

1. Organizations and individuals commissioning types of invoices that are permitted to print must base on the approved invoice model with confirmation from the head of the organization or individual on the commissioned invoice model. When printing, there must be a printing contract with the printing organization specifying the quantity, code, serial number of the commissioned invoices, and after each printing session or completion of the contract, a settlement of the contract must be carried out between the commissioning party and the printing party. It is strictly prohibited to print invoices outside of the signed contract.

2. Organizations and individuals commissioning invoices may choose suitable printing houses from the list registered with the State Tax Bureau.

1. Organizations accepting commissions to print invoices must have the necessary conditions such as: Printing license from the competent authority; sufficient equipment and capacity to print invoices in accordance with the law.

2. According to the list of printers designated by the General Department of Taxation, if there is a need to supplement additional printers, the Provincial Tax Departments must examine the actual capacity of the printer and guide the printer to submit a request letter to the General Department of Taxation for approval. The procedures for registering with the General Department of Taxation to be designated to print invoices include:

A request letter proposing the organization of invoice printing.

Statistics on existing printing equipment and capacity.

Copy of the tax registration certificate.

Copy of the business registration permit for the printing industry.

When printing invoices, the printing organization must base on the invoice model that has been approved in writing by the Ministry of Finance (General Department of Taxation), compare it with the printed invoice sample that has been authorized by the competent authority, and print invoices strictly according to the signed contract with the ordering party, specifying the quantity, code, and serial number of the invoices; upon completion of printing, they must terminate the contract, destroy all printed copies, plates, and excess or defective products. In cases where a small number of invoices are printed and the printing plates or printed copies are retained for future printing, they must be sealed and stored at the printing facility.

3. Maintain a record of invoice printing orders, and quarterly prepare and submit reports to the Tax Authority regarding the number of invoices printed for each ordering entity.

1. Invoices are issued by the Ministry of Finance (General Department of Taxation).

1.1. When putting invoices into use, a written issuance notification must be sent to the Provincial Tax Departments, detailing the type of invoice, technical design features of the invoice model, and the validity period for circulation.

1.2. Invoices are sold to organizations and individuals who cannot print invoices themselves for use. When selling invoices, the tax authority must instruct and inspect organizations and individuals to record or stamp their name, address, and taxpayer identification number on the second copy of each invoice before taking it out of the purchasing tax office. For retail sales of invoices, the provisions set forth in Clause 1.8 Point 1 Section VI Part B of this Circular shall apply.

2. For self-printed invoices.

Organizations and individuals must notify the managing tax authority in writing (with attached invoice samples) within five days of registering the invoice model for circulation, and affix the issuance notice at their headquarters, sales locations, and transaction sites. The issuance notice must clearly state the invoice model, type, form, size, patterns, logos, structural characteristics of the invoice model, and the validity period for circulation.

When changing the invoice model, organizations and individuals must publicly announce the type of invoice, code, number, and expiration date of use to the managing tax authority and affix the announcement and sample invoice at their headquarters, sales locations, and transaction sites regarding the discontinued use of the invoice type, and complete settlement, return unused invoices to the managing tax authority.

1. Procedures for Purchasing Invoices.

1.1. For the first purchase of invoices, organizations and individuals must comply with the following regulations:

a. An introduction letter accompanied by a request letter for purchasing invoices signed by the head of the organization or a request letter from the individual business owner (according to the attached form).

b. Present a valid national identity card (within the legal validity period) of the person directly purchasing the invoices.

c. Business registration permit accompanied by a photocopy.

d. Tax registration certificate accompanied by a photocopy.

đ. Diagrams of production and business locations; transaction offices drawn by the organization or individual, confirmed and committed by the head of the organization or individual regarding the address, house number, street (for cities and 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 new location diagrams to the tax authority. If the organization or individual rents a production and business location or transaction office, they must present a lease agreement with confirmation from the People's Committee of the ward, commune, or town for verification.

After receiving the initial invoice purchase application from organizations and individuals, the tax authority must check the actual existence of these entities within five working days and sell invoices according to regulations; the initial quantity of invoices purchased should not exceed two volumes. The inspection content follows the provisions of paragraph a of this clause concerning the declaration of personal information in the request letter or application for purchasing invoices and paragraph đ of this clause.

The Director of the Provincial Tax Department, the Head of the District Tax Office, and the Team Leader of the Local Tax Teams must direct local tax officials to inspect and respond to requests from other local tax authorities within three days to ensure accurate and timely invoice sales.

The managing tax authority will maintain a record of organizations and individuals purchasing invoices and provide them with a ST-22/HĐ book (according to the attached form).

1.2. Procedures for subsequent purchases of invoices:

a. An introduction letter accompanied by a request letter for purchasing invoices signed by the head of the organization or a request letter from the individual business owner (according to the attached form).

b. Present a valid national identity card (within the legal validity period) of the person directly purchasing the invoices.

c. Invoice purchase book provided by the tax authority.

d. Sales invoice summary form for goods and services (Form 02/GTGT) including organizations and individuals taxed under the direct method, confirmed by the managing tax authority as having declared taxes. If the time of invoice purchase does not coincide with the tax declaration period, the organization or individual must declare the quantity of invoices used according to Form 02/GTGT and bear responsibility for the accuracy of the declaration. Based on the summary form and the quantity of invoices used and declared, the tax authority will determine the appropriate quantity of invoices to be sold to the organization or individual for the next purchase.

Specifically, individual business owners must personally purchase invoices for the first and subsequent purchases. If an individual business owner cannot purchase invoices personally, they must have a power of attorney confirmed by the local authority where the business is located.

2. Procedures for Registering the Use of Self-Printed Invoices.

2.1. Procedures for Registering the Self-Printed Invoice Model.

For State-owned enterprises, groups, associations with multiple companies, factories, units, branches located in various provinces and centrally-administered cities, they shall register to use self-printed invoices with the General Department of Taxation. Other organizations and individuals shall register with provincial and centrally-administered city Tax Departments (according to the attached form).

Organizations and individuals engaged in production and business of goods and services shall register to use self-printed invoices according to the following regulations:

a. A letter of registration for using self-printed invoices (for production and business organizations) or a registration form for using self-printed invoices (for individual households engaged in production and business) - according to the attached form.

b. The invoice template designed by the organization or individual must include the following indicators: Name of the organization or individual; address, tax code, invoice symbol, invoice number; name, address, tax code of the purchasing unit; name of goods/services, unit of measurement, quantity, unit price, total amount; VAT rate, VAT amount (if applicable), total payment amount, printed according to the text of document number:... day... month... year... of the tax authority and the name of the invoice printing company. Special contents and symbols of the unit may be included in the invoice template. If organizations or individuals need to use bilingual invoices, Vietnamese should be printed first, followed by another language.

c. A diagram of the location of production, business, transaction office drawn by the organization or individual, confirmed and committed by the head of the organization or individual regarding: Address, house number, street (for cities and towns), location of village, commune... (for rural areas) for transaction monitoring and management. When changing the location of production, business, transaction office, within 10 days, the organization or individual must redraw the diagram. If the organization or individual rents the location for production, business, transaction office, they must present the lease contract, confirmed by the People's Committee of the ward, commune, town (for comparison) and a photocopy to be kept by the tax authority.

d. Unnotarized copies:

Business registration certificate.

Identity card (still valid according to the provisions of the law) of the head of the production and business organization or individual.

e. Original tax registration certificate accompanied by a photocopy.

After receiving the application for registering to use self-printed invoices from organizations or individuals, the tax authority must check the application according to the regulations on the actual existence of the organization or individual applying for self-printing invoices within five working days to process the approval procedure for the registration of the self-printed invoice template.

When changing the invoice template, organizations or individuals must re-register.

2.2. Registration for circulation of self-printed invoice templates.

Self-printed invoices by organizations or individuals must be registered for circulation with the tax authority where they register to use invoices including: Symbol, quantity, invoice number (from number ... to number ...). The tax authority will determine the quantity of self-printed invoices that can be registered for circulation based on the usage needs and compliance with regulations on invoice management and use by organizations or individuals, for each period from one to three months. Before printing new invoices, a report on the use of old printed invoices and a new printing registration must be submitted to the tax authority regarding the symbol, quantity, serial number of invoices.

The tax authority manages and maintains records of organizations or individuals who have registered for circulation of self-printed invoice templates and issues them with ST-25/HĐ book (according to the attached form).

1. For organizations and individuals using invoices.

1.1. Organizations and individuals must issue invoices according to regulations and hand them over to customers when selling or exchanging goods and services.

1.2. Time of issuing invoices: Invoices must be issued immediately upon providing goods, services, and generating revenue as stipulated. When issuing invoices, the seller must fully reflect all pre-printed contents and indicators on the invoice template, cross out blank spaces (if any) from left to right. Issuing invoices can be done by handwriting or typing once and printing across all copies with identical content. In case of errors requiring cancellation of the invoice, it must be crossed out to invalidate and not torn apart from the invoice booklet, and all copies of the invoice must be retained.

If the invoice template includes an indicator for the head of the unit to approve, it is not necessary for the head of the unit to approve; instead, the saleperson can authorize themselves to sign and clearly write their name when issuing and handing over the invoice to the customer. The authorization for signing the sales invoice must be documented in a decision by the head of the unit, and this invoice must be stamped by the organization or individual at the top-left corner of the second copy of the invoice.

1.3. Invoices must be used in sequence, from the smallest number to the largest number, without skipping numbers.

1.4. The following cases of selling goods and services do not necessarily require issuing invoices:

a. Selling small quantities of goods or providing services to consumers with a value under VND 100,000 per transaction if the buyer does not request an invoice. If the buyer requests an invoice, the seller must still issue and hand over the invoice according to regulations. Goods sold to consumers with a value below the specified limit, although not required to issue an invoice, must still prepare a detailed list of retail goods and services according to regulations.

b. For organizations and individuals engaged in tax declaration and payment, units benefiting from state budget funds, project implementation units, and other expenditures that require accounting entries, when purchasing goods with a value below the specified limit, although not required to issue an invoice, they must still request the seller to issue and hand over the invoice according to regulations as the basis for tax declaration and payment processing.

1.5. Organizations and individuals using invoices when merging, consolidating, dissolving, changing ownership forms, going bankrupt, or ceasing operations must report and settle the usage of invoices and return all unused invoices to the tax authority that provided or registered the invoices within the latest five working days from the date of the decision on merger, consolidation, dissolution, change in ownership form, bankruptcy, or cessation of operations.

1.6. Subjects using invoices:

a. For Value Added Tax (VAT) invoices:

Organizations and individuals engaged in production and business applying VAT calculation method through deduction.

Organizations and individuals acting as agents selling goods subject to VAT at the correct price, applying VAT calculation method through deduction.

b. For general sales invoices:

Organizations and individuals engaged in production and business apply the direct method for calculating Value Added Tax (VAT).

Organizations and individuals acting as agents selling goods subject to special consumption tax at the correct price.

Organizations and individuals acting as agents selling goods subject to VAT at the correct price apply the direct method for calculating Value Added Tax (VAT).

Households engaged in production and business paying taxes under the direct method, with fixed-term tax determination for six months or the whole year, may use individual invoices issued by the tax authority for occasional business activities. The issuance of individual invoices is regulated in Clause 1.8 of this point.

c. Organizations and individuals engaged in purchasing agricultural, forestry, and aquatic products that have not been processed may use purchase invoices for agricultural, forestry, and aquatic products.

1.7. Invoices must be used for VAT deduction, VAT refund, reasonable cost calculation, and payment and must be:

a. Purchase invoices for goods and services.

Original purchase invoices for goods and services, including the second copy (customer copy).

Invoices must contain all required fields and information as prescribed and remain intact.

The figures, writings, typed or printed information on the invoice must be clear, complete, accurate according to regulations, without erasure or alteration.

b. Other cases:

Organizations and individuals who lose the original purchase invoice (second copy) due to objective circumstances such as natural disasters, fires, theft; when such loss occurs, organizations and individuals must report it, prepare a record of lost invoices, stating the reasons for the loss, confirmed by the tax authority in cases of natural disasters and fires, and confirmed by the local police authority in cases of theft. Relevant documents related to the act of losing invoices include:

Letters and applications from organizations and individuals regarding the loss of invoices.

Records of lost purchase invoices.

Copies of purchase invoices (first copy) with signatures and stamps (if any) of the seller.

Upon receiving the documents related to the loss of purchase invoices, the tax authority must notify that the lost invoices are no longer valid and impose administrative penalties on the organizations and individuals responsible for the loss of invoices.

Organizations and individuals purchasing assets that require registration for use (such as cars, motorcycles...) where the second copy of the invoice must be kept by the asset management authority (Police) can replace the purchase invoice with the following documents: Receipts (second copy, original) - Model CTT 41, Copy of the preliminary tax receipt (second copy), copies of invoices (second copy) related to registered assets.

1.8. Regarding the issuance of individual invoices:

In cases of issuing individual invoices (without charge) as stipulated in Clause 1.2, Section IV, Part B of this Circular for organizations and individuals using invoices, including cases where households engaged in production and business have paid fixed-term taxes and need to use invoices, they must submit a request to use individual invoices; the type of individual invoice issued is: General sales invoice. Based on the request of organizations and individuals, the tax authority must conduct on-site inspections of the quantity of goods and services to issue invoices and collect VAT and corporate income tax at the fixed rate per invoice. Invoices are issued at the tax authority, with the first copy given to the recipient of the invoice, and the third copy retained by the tax authority. Individual invoices must be stamped by the tax authority where the invoice was issued at the top left corner of each copy. The tax authority must maintain separate records for organizations and individuals using individual invoices as if they were organizations and individuals using invoices.

1.9. For auction activities:

Liquidation councils, bankruptcy authorities, and enforcement agencies may use invoices to sell assets and goods for payment. Based on letters requesting invoices, the tax authority will sell invoices to organizations selling assets and goods. Used invoices must be stamped by the selling organization at the top left corner of the invoice and settled according to regulations with the tax authority where the invoice was sold.

In cases of reissuing invoices:

When buying and selling goods, if the seller has issued an invoice and the buyer has received the goods but returns all or part of the goods due to incorrect specifications or quality, when returning the goods to the seller, the buyer must issue an invoice in accordance with regulations, clearly indicating the returned goods, the amount of goods, and the VAT attached to the warehouse entry and exit forms (if applicable) as the basis for adjusting the amount of goods and VAT when declaring taxes. If invoices have been torn from the book and later found to be incorrect and need to be canceled, organizations and individuals must prepare a record with signatures confirming the return of goods by both the buyer and the seller; if the parties involved are organizations, they must also have the signature (stamped) of the head of the organization. Both the buyer and the seller are responsible for the canceled invoices under the law.

1.11. Organizations and individuals purchasing goods and services:

Organizations and individuals have the right and responsibility to request sellers to issue and hand over the second copy of the invoice for actual needs when purchasing or exchanging goods and services.

For organizations and individuals engaged in tax declaration and payment, units benefiting from state budget funds, and project implementation units when purchasing goods (including cases where goods worth less than the specified value do not require an invoice), buyers must accept the invoice and check the information recorded on the invoice, sign, and clearly write their name; they should refuse to accept invoices with incorrect entries or discrepancies between the recorded value and the actual payment.

For purchases made indirectly, such as through telephone or fax, the buyer does not need to sign on the invoice but must clearly indicate that the purchase was made via telephone or fax.

Consumers with purchase invoices, including purchase invoices for agricultural, forestry, and aquatic products, must retain them to enjoy rights as prescribed, such as warranty service, confirmation of legal property, registration of property ownership, participation in invoice lottery draws, and expense declaration for tax purposes.

2. Regarding the use of purchase invoices for agricultural, forestry, and aquatic products, it shall be implemented in accordance with Article 10 of Decree No. 89/2002/NĐ-CP.

1. For tax authorities.

1.1. Tax authorities at all levels must implement uniform management and use of invoices, maintain registers for tracking invoice imports, exports, sales, registration for invoice use, monitoring of invoice usage reports, and settlement of invoice usage in accordance with regulations.

Maintain a register for tracking invoice imports and exports at the tax authority.

Monitor organizations and individuals who register to use self-printed invoices according to model ST-25/HĐ, model ST-27/HĐ (attached models).

Prepare and compile quarterly reports sent to higher-level tax authorities according to models BC-27/HĐ, BC-20/HĐ, BC-24/HĐ (attached models).

Maintain a register for tracking organizations and individuals purchasing invoices (according to attached models).

Maintain a register for tracking lost invoices and handling lost invoices (according to attached models).

Maintain a register for tracking invoice verification.

Maintain a register for tracking the use of counterfeit invoices and invoices not in compliance with regulations.

Maintain a register for tracking invoices of businesses that have fled.

1.2. Invoices must be stored in a warehouse to ensure safekeeping from pests and deterioration; there must be a warehouse custodian and registers must be maintained to track invoices in accordance with regulations, ensuring proper storage and management of invoices without damage or loss.

1.3. Report lost invoices, refuse sale of invoices; suspend use of invoices; recover invoices from organizations and individuals who are no longer using them due to mergers, dissolution, cessation of operations, change of invoice models, invoices reported lost but later found, duplicate printed invoices, torn and unusable invoices. When recovering invoices, detailed lists must be prepared for each organization and individual: Invoice symbols, model numbers, quantities, serial numbers.

1.4. Implement the destruction of invoices that are no longer usable (including recovered lost invoices). Prepare a list of destroyed invoices which must be approved in writing by the General Department of Taxation. The destruction of unusable invoices must be carried out by a committee including representatives from the Department of Finance, Tax Bureau leadership, the Inspection Department, the Stamp Management Department, the Planning and Consolidation Department, the Stamp Accounting Department, and the Stamp Warehouse Custodian.

1.5. Invoice management agencies must regularly develop specific plans to inspect the use and management of invoices by organizations and individuals printing, issuing, and using invoices, and handle violations (if any).

1.6. Organize invoice verification work.

Tax authorities at all levels are responsible for organizing invoice verification work. Verification of invoices by various departments, sectors, mass organizations, and tax authorities must be based on the request for verification accompanied by a copy of the invoice. Responses to verification requests must be provided in writing within 15 days from the date of receipt of the verification request. Organizations and individuals requested to verify must report the results of the verification to the requesting agency and bear responsibility for the results of the verification.

1.7. Track and handle lost invoices.

Upon receiving reports of lost invoices from organizations and individuals, the tax authority must notify the General Department of Taxation, Provincial Tax Bureaus, and Municipal Tax Bureaus directly under the Central Government using model BC-23/HĐ (attached model), while updating the national computer network to trace lost invoices.

Tax authorities at all levels must prepare violation records regarding the act of losing invoices and impose penalties within 10 working days from the date of the lost invoice notification. Penalties must be decided according to the authority of the Tax Bureau Director or District Tax Bureau Director. Penalty decisions must be sent to higher-level tax authorities (for cases handled by the District Tax Bureau, they must also report to the General Department of Taxation and the Provincial Tax Bureau). Each month, the District Tax Bureau must compile and report to the Provincial Tax Bureau on the handling of lost invoices by the 10th day of the following month. Each quarter, the Provincial Tax Bureau must compile and report to the General Department of Taxation by the 15th day of the first month of the next quarter (according to attached models).

1.8. Manage organizations and individuals using self-printed invoices.

Tax authorities at all levels must monitor and manage organizations and individuals using self-printed invoices:

a- Retain files: Files of organizations and individuals registering to print their own invoices must be retained separately for: Approval letters for invoice use registration from the tax authority, approved invoice models and registered invoice models (photocopies). Registers for management and reports must be maintained using computers.

b. Cancel approval for the use of self-printed invoices when it is discovered that organizations or individuals are using invoices without announcing the issuance of the invoice model or registering for circulation and use. Duplicate printed invoices.

1.9. Manage the acceptance of invoice printing.

Tax authorities monitor and manage printing houses printing invoices for organizations and individuals who print their own invoices, with plans to inspect, detect, and prevent violations related to invoice printing and acceptance.

2. For organizations and individuals using invoices.

2.1. Organizations and individuals engaged in production and business activities must use invoices in accordance with regulations, strictly prohibiting the purchase, sale, lending, or use of invoices from other organizations or individuals; they may not record false invoices for VAT deduction, refund, reasonable expenses, financial settlements, and use invoices for other purposes. If violations occur within an organization, the head of the organization must be jointly liable for the number of violated invoices that have been approved.

2.2. Maintain registers for tracking, establish internal management rules, and provide means for storing and retaining invoices as prescribed by law as follows:

a. Monthly report on invoice usage according to model BC-26/HĐ (attached model), no later than the 10th day of the following month. Special industries may report quarterly usage of invoices but must obtain approval from the General Department of Taxation.

b. Annual report on invoice settlement and finalization usage according to the attached model, submitted to the directly managing tax authority before February 25 of the following year.

2.3. Organizations and individuals who lose invoices must immediately report in writing to the tax authority providing or registering for invoice use according to model BC-21/HĐ (attached model). If lost invoices are later found, organizations and individuals must return them to the tax authority where they were purchased or registered for use.

2.4. Unused or used invoices must be stored and retained in accordance with the provisions of tax laws and accounting-statistics laws. Invoices must be securely kept to prevent loss or damage. In cases where invoices are lost, organizations and individuals must immediately report to the tax authority directly managing them for appropriate measures to be taken according to regulations. Organizations and individuals using invoices must present unused, currently used, and used invoices to the tax authority and other state agencies authorized to inspect when requested.

2.5. Organizations using invoices must regularly check the individuals assigned to issue invoices for sales of their units to monitor, correct, and promptly prevent any violations regarding invoice usage. Individuals who violate invoice usage regulations must be reassigned to other tasks. The head of the organization shall be held legally responsible for the number of invoices purchased, registered for use, used, declared for tax purposes, settled, and finalized.

1. For cases violating the provisions of Articles 12, 13, 14, 15, and 16 of Decree No. 89/2002/NĐ-CP dated November 7, 2002, issued by the Government, the tax authority and specialized financial inspection agencies must record the administrative violation in accordance with the regulations and handle it according to the authority specified in Articles 36 and 38 of the Administrative Sanction Law No. 44/2002/PL-UBTVQH10 dated July 2, 2002.

2. Measures to mitigate tax consequences.

Organizations and individuals violating the provisions of Articles 12, 13, 14, 15, and 16 of Decree No. 89/2002/NĐ-CP dated November 7, 2002, issued by the Government, in addition to being subject to administrative sanctions as stipulated above, if causing loss of state budget revenue, shall:

2.1. Be required to pay back all evaded taxes.

2.2. Be subject to tax penalties as provided for in the relevant Tax Laws. In serious cases, criminal responsibility may be pursued according to the law.

3. Other remedial measures.

3.1. Organizations and individuals violating the provisions mentioned in points 1 and 2 above shall not be allowed to declare invoices for VAT deduction or refund, nor shall they be considered as reasonable expenses. If payments have been made, the organizations and individuals must return the full amount paid, deducted, refunded, or included in costs; for units receiving funds from the state budget, they shall not be allowed to settle budget expenditures; for project implementation units, they shall not be allowed to settle project costs; for project sponsors, the completed construction project value shall not be calculated.

Where discrepancies in quantity or value between invoice copies are discovered, administrative sanctions will be imposed according to regulations, the difference in tax between the copies will be recovered, and a new invoice can be issued along with an administrative sanction record.

Organizations and individuals purchasing but using invoices illegally (evading) shall not be permitted to declare invoices for VAT deduction or refund, nor shall they be considered as reasonable expenses.

3.2. Refusal to sell invoices, temporary suspension of invoice use.

a. Tax authorities at all levels have the right to refuse selling invoices to organizations and individuals purchasing invoices in the following situations:

Not meeting the procedures prescribed in Section V, Part B of this Circular.

Not declaring taxes or having declared taxes but without taxable income within one month of purchasing invoices.

Not reporting invoice usage as required.

b. Tax authorities at all levels have the right to temporarily suspend invoice use for organizations and individuals committing violations such as:

Immediately suspending those selling blank invoices (white invoices) and issuing false invoices.

Organizations and individuals committing the following violations, which have been handled by the tax authority but continue to commit them, such as:

Altering invoices, recording inconsistent quantities or values of goods or services across invoice copies.

Businesses losing invoices but not timely reporting to the tax authority as per current regulations.

Not implementing administrative sanction decisions on invoices and taxes issued by authorized agencies.

If organizations and individuals have rectified the aforementioned violations, they may continue to be considered for invoice sale by the tax authority; the maximum period for temporary suspension of invoice use does not exceed three months (90 days), starting from the date of the tax authority's decision to temporarily suspend invoice use. If the violations are corrected before the three-month period, the tax authority will issue a record to terminate the temporary suspension of invoice use. If the violations remain uncorrected beyond the three-month period, the tax authority may recommend that the business registration authority revoke the business registration of the violating organization or individual.

3.3. The tax authority has the right to recover: Expired invoices, invoices with changed formats, invoices reported lost but found later; invoices with duplicate serial numbers or numbers; damaged or torn invoices, invoices used improperly; proceeds from selling invoices contrary to this Circular.

4. Principles, procedures for handling violations, mitigating circumstances, aggravating circumstances, enforcement, and the statute of limitations for enforcing decisions on administrative sanctions.

Principles for handling violations, procedures for imposing sanctions, mitigating circumstances, aggravating circumstances for violations, and the statute of limitations for imposing sanctions shall be carried out in accordance with the Administrative Violation Handling Law.

Organizations and individuals penalized for printing, issuing, using, or managing invoices must comply with the decision within ten days from the date the competent authority issues the penalty decision; if they intentionally fail to comply with the administrative penalty decision, they will be enforced to comply according to the law.

5. Authority to handle violations.

The tax authority and specialized financial inspection agencies have the authority to handle violations related to printing, issuing, using, and managing invoices; the authority to handle these violations is implemented according to Article 36 and Article 38 of the Administrative Violation Handling Law.

6. Determining the authority to handle administrative violations in the field of printing, issuing, using, and managing invoices.

6.1. The principle for determining the authority to handle administrative violations related to printing, issuing, using, and managing invoices under this Circular shall be implemented in accordance with Article 42 of the Administrative Violation Handling Ordinance.

During the inspection and audit process, specialized financial inspection agencies, upon discovering organizations or individuals engaging in acts of violation related to printing, issuing, using, and managing invoices that lead to false declarations and tax evasion, must transfer the case file to the tax agency for handling according to the levels of fines for false declarations and tax evasion after addressing the administrative violation.

6.2. Acts of violation related to printing, issuing, using, and managing invoices leading to tax evasion, if reaching the level prescribed by law requiring criminal responsibility to be pursued, the specialized inspection and audit agency must prepare a case file to transfer to the competent authority to pursue criminal responsibility.

6.3. The judicial authorities have the responsibility to notify the results of handling acts of violation related to printing, issuing, using, and managing invoices to the agency that requested the pursuit of criminal responsibility.

Complaints and the resolution of complaints and reporting on acts of violation related to printing, issuing, using, and managing invoices as stipulated in this Circular shall be carried out in accordance with the provisions of the law on complaints and reporting.

Organizations and individuals who make significant contributions to detecting, reporting, inspecting, and handling acts of violation related to printing, issuing, using, and managing invoices shall be rewarded in accordance with the regulations of the Government.

D - IMPLEMENTING PROVISIONS

This Circular takes effect from the date of issuance and replaces Decision No. 885/1998/QD-BTC dated July 16, 1998, Decision No. 31/2001/QD-BTC dated April 13, 2001, and Decision No. 110/2002/QD-BTC dated September 18, 2002 regarding amendments and supplements to the Issuance, Management, and Use of Sales Invoices issued by the Minister of Finance, as well as other provisions contrary to the regulations set forth in this Circular concerning the printing, issuance, use, and management of invoices.

During implementation, if there are any difficulties, organizations and individuals are advised to report them to the Ministry of Finance for timely resolution.