Circular No. 13/2011/TT-BTC amending and supplementing Circular No. 153/2010/TT-BTC dated September 28, 2010 guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 on invoices for goods sales and service provision.

CIRCULAR

Amending and supplementing Circular No. 153/2010/TT-BTC dated September 28, 2010 guiding the implementation of

Decree No. 51/2010/NĐ-CP dated May 14, 2010 on invoices for goods sales and service provision

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006;

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;

||| Pursuant to Decree No. 63/2018/NĐ-CP dated May 4, 2018 of the Government on public-private partnership investment;

Pursuant to the Administrative Violation Handling Law dated July 2, 2002 and the Law Amending and Supplementing Certain Provisions of the Administrative Violation Handling Law dated April 2, 2008;

Pursuant to Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision;

is a medicine production facility certified by the competent authority of a country participating in the EMA or ICH or PIC/s to meet EU-GMP or PIC/s-GMP standards or equivalent, and announced by the Ministry of Health (Drug Administration Department) on the Drug Administration Department's electronic information website.

The Ministry of Finance amends and supplements Circular No. 153/2010/TT-BTC dated September 28, 2010 on invoices for goods sales and service provision as follows:

Article 1. Amend Point a and Point b Clause 1 Article 6 of Circular No. 153/2010/TT-BTC dated September 28, 2010 as follows:

"Article 6. Issuing self-printed invoices

1. Entities eligible to issue self-printed invoices

a) Enterprises and public service units eligible to issue self-printed invoices from the date they obtain their tax registration number include:

- Enterprises established in accordance with the law within industrial parks, economic zones, export processing zones, and high-tech zones.

- Public service units engaged in production and business activities in accordance with the law.

- Enterprises with a registered capital of at least one billion (01) dong, calculated based on the actual contributed capital up to the date of invoice issuance announcement.

b) Business organizations currently operating that do not fall under the cases specified in Point a of this Clause may print their own invoices for use in selling goods and providing services if they meet the following conditions:

- They have been assigned a tax registration number;

- Have revenue from selling goods and services;

- Have equipment systems (computers, printers, cash registers) ensuring the printing and issuance of invoices when selling goods and providing services;

- Are accounting units as prescribed by the Accounting Law and have sales and service software integrated with accounting software, ensuring invoice data for goods sales and service provision is automatically transferred into the accounting software (or database) at the time of invoice issuance.

- Have not been penalized for tax law violations or have been penalized and have fulfilled the penalties for tax law violations where the total amount of fines for tax law violations is less than fifty million (50,000,000) Vietnamese dong within three hundred sixty-five (365) consecutive days from the date of the first announcement of the issuance of self-printed invoices."

Article 2. Implementation

This Circular shall take effect forty-five days from the date of signature.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.