Circular No. 16/2010/TT-BTC guides the printing, issuance, use, and management of invoices, amending Point 5, Section I, Part B of Circular No. 120/2002/TT-BTC. Each invoice must have at least three copies; exceptions apply when using invoices with two copies, requiring approval from the tax authority.
要点
- Organizations and individuals printing, issuing, using, and managing invoices → each invoice must have at least three copies; exceptions apply when using invoices with two copies, requiring approval from the tax authority.
🌐 本文件的社会影响
- Positive impact: Helps ensure accuracy and transparency in the printing, issuance, use, and management of invoices, preventing improper use of invoices.
- Negative impact: May cause difficulties for businesses when needing to use invoices with two copies, requiring approval from the tax authority.
❓ 常见问题
How many copies are there in each invoice?
Each invoice must have at least three copies. Exceptions apply when using invoices with two copies, requiring approval from the tax authority.
When is approval from the tax authority required?
Approval from the tax authority is required when using invoices with two copies.
How many copies are there in each invoice?
Each invoice must have at least three copies. Exceptions apply when using invoices with two copies, requiring approval from the tax authority.
When does this Circular take effect?
This Circular takes effect from the date of signing.
What are the usage functions of each copy of the invoice?
Copy 1: Retain, Copy 2: Deliver to customer, Copy 3: Internal use. For invoices in the form of stamps, tickets, cards, the number of copies may be adjusted but must be approved by the tax authority.
全文
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。
译本
本文件提供以下语言版本：