Circular No. 16/2012/TT-BTC on printing, issuing, managing, and using invoices for the sale of state reserve goods

CIRCULAR

Regulations on printing, issuing, managing, and using invoices for the sale of state reserves

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

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

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

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

Pursuant to the Ordinance on State Reserves No. 17/2004/PL-UBTVQH dated April 29, 2004 of the Standing Committee of the National Assembly;

Pursuant to the Ordinance on Administrative Violations dated July 2, 2002 and the Ordinance Amending and Supplementing Certain Provisions of the Ordinance on Administrative Violations dated April 2, 2008;

Pursuant to the Government Decree No. 196/2004/NĐ-CP dated December 2, 2004 detailing the implementation of the National Reserve Ordinance;

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance guides the printing, issuance, management, and use of invoices for the sale of state reserves as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the printing, issuance, management, and use of invoices for the sale of state reserves; administrative violation handling in the management and use of invoices for the sale of state reserves; tasks and authorities of the State Reserve Administration, tax administration agencies at all levels, and other agencies and organizations related to the printing, issuance, management, and use of invoices for the sale of state reserves; obligations and responsibilities of agencies, organizations, and individuals in the use of invoices for the sale of state reserves.

Article 2. Applicability

The objects subject to the guidance on printing, issuance, management, and use of invoices for the sale of state reserves under this Circular include:

1. The State Reserve Administration, Regional State Reserve Departments, and Sub-departments of State Reserves directly subordinate to Regional State Reserve Departments;

2. Ministries, sectors, and reserve units under ministries and sectors assigned the direct responsibility for managing, importing, exporting, and preserving state reserves;

The reserve units referred to in Clauses 1 and 2 of this Article shall hereinafter be collectively referred to as reserve units.

3. Organizations and individuals purchasing state reserves;

4. Tax administration agencies;

5. Organizations undertaking invoice printing.

PART II

SPECIFIC PROVISIONS

Article 3. Invoice and form of invoice for the sale of state reserves

1. An invoice for the sale of state reserves is a document issued by reserve units when selling state reserves, recording information about the sale of state reserves in accordance with the provisions of the law.

Invoices for the sale of state reserves must be printed according to the model (Annex No. 1 attached hereto). The size of the paper for printing invoices for the sale of state reserves must be: width 19 cm, length 27 cm.

2. Form of invoice

Invoices for the sale of state reserves are presented in the following forms:

a) Self-printed invoice: is an invoice printed by reserve units on computer devices, cash registers, and other machines when selling state reserves;

b) Electronic invoice: is a set of electronic data messages regarding the sale of state reserves created, issued, sent, stored, and managed in accordance with the Law on Electronic Transactions and guiding documents;

c) Printed invoice: is an invoice printed by reserve units according to the model for use in the sale of state reserves.

3. Documents that are printed, issued, used, and managed like invoices for the sale of state reserves include warehouse dispatch notes (model number C21-HD issued pursuant to Circular No. 213/2009/TT-BTC dated November 10, 2009 of the Ministry of Finance on accounting guidance applicable to state reserves).

Article 4. Content on issued invoices

1. The mandatory content on issued invoices must be displayed on the same sheet of paper.

a) Name of invoice type

The name of the invoice type must be displayed on each invoice sheet as: INVOICE FOR THE SALE OF STATE RESERVES

b) Model number code and invoice code.

The model number code of the invoice is information indicating the name of the invoice type, serial number, and sequence number in the invoice for the sale of state reserves.

The invoice code is a distinguishing mark of the invoice through a system of Vietnamese letters and the year of invoice issuance.

c) Invoice copy name

Invoice copies are sheets within the same invoice number. Each invoice number must have four copies, including:

- Copy 1: For retention.

- Copy 2: Given to the buyer.

- Copy 3: For internal payment.

- Copy 4: For the warehouse keeper.

d) Invoice number

The invoice number is a sequential number in the invoice code, consisting of seven digits in an invoice code.

đ) Name, address, bank account number, tax registration number of the reserve unit selling state reserves;

e) Name, address, bank account number, tax registration number of the buyer;

g) Goods name; unit of measurement, quantity, unit price of goods; total amount recorded in figures and in words;

h) Buyer, seller unit (sign and write full name, stamp) and date of invoice issuance;

i) The invoice is expressed in Vietnamese. Numbers recorded on the invoice are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; after thousands, millions, billions, ten billions, hundred billions, trillion, there must be a period (.); if there is a number after the unit digit, a comma (,) must be placed after the unit digit.

2. Optional contents on established invoices

a) In addition to the mandatory content guided in Clause 1 of this Article, reserve units may add other information to serve the sale of state reserves, including creating logos, decorative images, or advertisements;

b) The font size of additional information must be smaller than the smallest font size of mandatory content;

c) Additional information must ensure compliance with current laws, not obscuring or blurring mandatory content on the invoice.

Article 5. Principles for issuing sales invoices for national reserves

Issuing sales invoices for national reserves is the activity of creating sales invoices for national reserves to be used for the purpose of exporting and selling national reserve goods.

Article 6. Self-printing of sales invoices for national reserves

a. Have been assigned a tax code;

b. Possess a system of equipment (computers, printers, cash registers) ensuring the printing and issuance of invoices when exporting and selling national reserve goods;

c. Are accounting units as prescribed by the Accounting Law and have software for exporting and selling national reserve goods integrated with accounting software, ensuring that invoice data is automatically transferred into the accounting software (or database) at the time of issuance;

d. Have not been penalized for violations of tax laws or have been penalized and have fulfilled the penalties for violations of tax laws, with the total amount of fines for violations of tax laws under fifty (50) million VND within three hundred sixty-five (365) consecutive days from the date of the first announcement of the issuance of self-printed invoices.

The decision on the application of self-printed invoices includes the main contents as follows:

a. The name of the equipment system (computers, printers, application software) used to print invoices;

b. The technical department or the name of the service provider responsible for the technical aspects of self-printing invoices;

c. The responsibilities of each subordinate department related to the creation, issuance, circulation, and storage of self-printed invoice data within the organization.

a. The numbering on the invoices is done automatically. Each copy of a single invoice number may only be printed once. If printed from the second time onwards, it must indicate that it is a copy (copy).

b. The application software for printing invoices must ensure security requirements by assigning permissions to users, and those without permission cannot interfere to change data on the application.

Article 7. Electronic Invoices

The management and use of electronic invoices shall be carried out according to the guidelines of the Ministry of Finance.

Article 8. Printing Invoices

1. Sales invoices for national reserves printed in pre-printed form must comply with the model specified in this Circular.

2. Printing of custom-made invoices

a) Custom-made invoices are printed according to the contract between the storage unit and the organization printing invoices that meets the conditions set forth in Point a, Clause 3 of this Article.

b) The printing contract must be documented in writing as prescribed by the Civil Code. The contract specifies the type of invoice, the invoice model number, the invoice number, the quantity, the starting and ending serial numbers of the custom-made invoices, accompanied by a sample invoice.

3. Conditions and responsibilities of organizations receiving invoices for printing:

a) Conditions:

Organizations receiving invoices for printing must be enterprises with valid business registration and a printing operation license (including both publication and non-publication printing).

b) Responsibilities:

- Print sales invoices for national reserves strictly according to the printing contract signed, and not delegate the entire process or any part of the printing process to another printing organization;

- Manage and store film plates, metal plates, and similar tools used in the creation of custom-made invoices as agreed with the storage unit requesting the printing of invoices. If intending to use the film plates, metal plates for subsequent prints, they must be sealed and stored;

- Destroy test prints, incorrect prints, duplicate prints, excess prints, defective prints; film plates, metal plates, and similar tools used in the creation of custom-made invoices as agreed with the storage unit requesting the printing of invoices;

- Terminate the printing contract with the storage unit requesting the printing of invoices;

- Prepare a report on receiving invoices for printing and submit it to the direct tax management agency. The report should include: the name, tax code, address of the storage unit requesting the printing of invoices; the type, number, model number of invoices, the quantity of invoices printed (from number ... to number) for each organization or individual (Annex No. 2 issued together with this Circular).

The report on receiving invoices for printing is prepared and submitted to the direct tax management agency twice a year: the first report on printing invoices for the first six months of the year, the latest submission date being July 20th; the second report on printing invoices for the last six months of the year, the latest submission date being January 20th of the following year.

In cases where the organization receiving invoices for printing ceases its printing activities, the final reporting period for receiving invoices for printing starts from the beginning of the final reporting period until the date the organization ceases its printing activities, and the deadline for submitting the report on receiving invoices for printing is the twentieth day of the month following the cessation of printing activities.

In cases where the organization receiving invoices for printing begins production and business operations or resumes printing activities after ceasing such activities, the first reporting period for receiving invoices for printing will start from the date of resuming production and business operations or resuming printing activities until June or December, depending on the date of resuming production and business operations or resuming printing activities.

The tax authority receives reports on receiving invoices for printing from organizations receiving invoices for printing and uploads the data to the electronic information website of the General Department of Taxation.

4. When storage units place orders for printing invoices for subordinate units, the name of the storage unit must be pre-printed on the upper left side of the invoice. Subordinate units stamp or write their name, tax code, and address in the "seller's name, tax code, address" field to use.

Article 9. Principles for Using Invoices

1. The storage unit must prepare an Invoice Issuance Notice (Annex No. 3 issued together with this Circular) before using invoices for the sale or release of national reserve goods.

2. The Invoice Issuance Notice shall include: the name of the storage unit issuing the invoice, tax code, address, telephone number, type of invoice issued (name of invoice type, invoice symbol, invoice form number symbol, start date of use, quantity of invoices issued (from number... to number...)), sample invoice, name and tax code of the enterprise printing the invoice (for printed invoices), issuance notice preparation date, name, signature of the legal representative, and seal of the unit.

In case of changes in address, the storage unit must send the Invoice Issuance Notice to the tax authority at the new location, clearly stating the number of issued invoices that have not been used and will continue to be used.

When sending the Invoice Issuance Notice from the second time onwards, if there are no changes in the content and form of the issued invoices, it is not necessary to attach a sample invoice.

In case of changes in the content already announced, the storage unit must issue a new Invoice Issuance Notice according to the guidance provided in this Clause.

3. A sample invoice is a printed copy showing all the fields on the invoice given to the buyer of the type being issued, with the invoice number being a series of zeros and the word "Sample" printed or stamped on the invoice.

The Invoice Issuance Notice must be sent to the directly managing tax authority at least five (05) days before the storage unit starts using the invoices for selling national reserve goods, and within ten (10) days from the date of signing the Invoice Issuance Notice. The Invoice Issuance Notice, including the sample invoice, must be prominently posted at the places where the invoices are used for selling national reserve goods throughout the period of use.

If the storage unit has subordinate units using the same sample invoice, each subordinate unit must send the Invoice Issuance Notice to the directly managing tax authority.

The General Department of Taxation is responsible for establishing a system of information data on invoice issuance based on the content of the invoice issuance by the storage unit, on the General Department of Taxation's electronic information website, so that organizations and individuals can access the necessary information about the invoices issued by the storage unit.

Upon receiving the Invoice Issuance Notice sent by the storage unit, if the tax authority finds that the notice does not contain sufficient content as required, it must notify the storage unit in writing within two (02) working days from the receipt date. The storage unit is responsible for adjusting the notice to issue a new one.

5. When selling or releasing national reserve goods, or releasing national reserve goods according to the Government's emergency decision for relief or aid, the storage unit must use the national reserve goods sales invoice.

When releasing national reserve goods for sale or aid, the storage unit must use the national reserve goods sales invoice as prescribed in this Circular.

6. The selling price of national reserve goods is the actual payment amount recorded on the national reserve goods sales invoice, excluding value-added tax. The unit price in the invoice is the actual selling price for payment.

Article 10. Forms for marking symbols to identify invoices

1. The storage unit, when printing and issuing invoices for national reserve goods sales, shall mark identification symbols on the invoices issued by itself to facilitate invoice identification during the printing, issuance, and usage process.

Depending on the scale, characteristics of activities, and management requirements, the storage unit may choose one or more of the following forms to serve as identification symbols: affixing anti-counterfeiting stamps; using special printing techniques; using special paper and ink; incorporating specific symbols into each print run or issue of a particular type of invoice; pre-printing stable fields on the invoice (such as seller's name, tax code, address; type of goods or services; unit price...); signature and stamp of the storage unit when issuing the invoice...

2. In cases where violations related to printing, issuing, managing, and using invoices are discovered, the storage unit must immediately report to the tax authority. When the tax authority and competent state agencies request confirmation of issued invoices, the storage unit issuing invoices must provide a written response within ten (10) days from receipt of the request.

Article 11. Issuing Invoices

1. Principles for issuing invoices

a) The storage unit is only allowed to issue and deliver invoices for national reserve goods sales to buyers in cases of selling or providing aid with national reserve goods.

b) The storage unit must issue an invoice when selling or providing aid with national reserve goods (except for internal transfers).

The content on the invoice must accurately reflect the economic transaction; it cannot be erased, altered; it must be written in the same color ink that does not fade, and red ink must not be used; numbers and writings must be continuous without interruption, and should not overlap printed text or cross out blank spaces (if any).

c) An invoice can be issued in multiple copies. The content on the invoice must be consistent across all copies bearing the same number.

d) Invoices must be issued in sequential order from the lowest to the highest number.

If the upper-level storage unit has several subordinate units directly selling goods or several commissioned entities using the same printed invoice form with the same symbol distributed to each subordinate unit or entity within the system, the upper-level storage unit must maintain a record of the allocation of invoice quantities to each subordinate unit and commissioned entity. Subordinate units and commissioned entities must use invoices in sequential order from the lowest to the highest number within their allocated range.

a) The "Date" field on the invoice

The date of issuance of the invoice for national reserve goods sales is the point in time when ownership or usage rights of the goods are transferred to the buyer.

b) Field "Name, Address, Tax Code of Seller" and "Name, Address, Tax Code of Buyer": Record full name or abbreviated name according to business registration certificate and tax registration.

If the selling organization has a subordinate unit with a tax code directly selling goods, record the name, address, and tax code of the subordinate unit. If the subordinate unit does not have a tax code, record the tax code of the main office.

c) Field "Serial Number, Name of Goods or Services, Unit of Measurement, Quantity, Unit Price, Total Amount": Record in the order of goods or services sold; cross out unused spaces (if any).

d) Fields "Chief Accountant (Signature, Full Name)" and "Head of Unit (Signature, Stamp, Full Name)"

National reserve goods sale invoices must bear signatures of the chief accountant (or accounting supervisor) and head of the unit, and must have the stamp of the selling storage unit.

e) Currency recorded on the invoice: The currency recorded on the invoice is the Vietnamese Dong.

Article 12. Handling of issued invoices

1. In cases where an invoice has been issued but not yet handed over to the buyer, if errors in the issuance of the invoice are discovered, the seller shall cross out all copies and retain the erroneous invoice number.

2. In cases where an invoice has been issued and handed over to the buyer but goods have not yet been delivered, if errors are discovered, the seller and buyer must cancel the invoice, and both parties must prepare a record for the recovery of all copies of the incorrectly issued invoice. The recovery record must clearly state the reasons for recovering the invoice. The seller must cross out all copies, retain the incorrectly issued invoice, and issue a new invoice according to regulations.

3. In cases where an invoice has been issued and handed over to the buyer, goods have already been delivered, and errors are subsequently discovered, the seller and buyer must prepare a record or reach a written agreement detailing the errors, while the seller issues a corrected invoice. The corrected invoice must clearly indicate the adjustment (increase or decrease) in quantity, price, code, etc. Based on the corrected invoice, the seller and buyer must declare adjusted sales figures. A corrected invoice cannot be recorded with a negative number (-).

Article 13. Handling of invoices in cases where they are no longer to be used

a) If the storage unit is approved by the tax authority to stop using the tax code (also known as closing the tax code), it must cease using any types of invoices that have not yet been issued.

b) If the storage unit issues a replacement type of invoice, it must stop using any numbers of the replaced invoices that have not yet been issued.

d) Lost, burned, or damaged invoices as specified in Article 16 of this Circular.

- Invoices that are no longer to be used due to notification from the storage unit to the tax authority as stipulated in Clause 1 of this Article.

- Unissued invoices of the storage unit that have fled from the business address without notifying the tax authority.

- Unissued invoices of the storage unit that have ceased operations without notifying the tax authority.

Article 14. Using illegal invoices

Using illegal invoices refers to the use of fake invoices or invoices that have no value or have exceeded their value.

Fake invoices are those printed or created according to the format of invoices issued by other organizations or individuals, or those printed or created with duplicate numbers of the same invoice code.

Invoices that have no value for use are those created according to this Circular but have not completed the issuance announcement process.

Invoices that have exceeded their value for use are those that have completed the issuance procedures but the issuing organization or individual has announced that they will no longer be used; invoices lost after issuance that are reported lost to the direct managing tax authority by the issuing organization or individual; invoices of organizations or individuals that have stopped using the tax code (also known as closing the tax code).

Article 15. Illegally using invoices

1. Illegally using invoices involves issuing fictitious invoices; providing or selling unissued invoices to other organizations or individuals to issue when selling goods or providing services (except for cases authorized to issue invoices according to this Circular); providing or selling issued invoices to other organizations or individuals for accounting, tax declaration, or budget payment; issuing invoices without fully recording mandatory information; issuing invoices with discrepancies between copies; using invoices for one set of goods or services to justify another set of goods or services.

- Invoices containing contents that are partially or entirely non-existent.

- Using invoices of other organizations or individuals to sell goods or services to legitimize purchases without documentation or sales to evade taxes, or to sell goods without declaring and paying taxes.

- Using invoices of other organizations or individuals to sell goods or services without declaring and paying taxes, evading taxes; to legitimize purchases without documentation.

- Invoices showing discrepancies in the value of goods or services or mandatory fields between copies of the invoice.

- Using invoices for selling goods or services that have been concluded by the tax authority, police, and other competent authorities to be illegally used invoices.

Article 16. Handling in cases of loss, fire damage, or deterioration of invoices

1. The storage unit, upon discovering the loss, fire damage, or deterioration of national reserve goods sales invoices that have been issued or not yet issued, must prepare a report on the loss, fire damage, or deterioration and notify the directly managing tax authority (Annex No. 5 issued together with this Circular) no later than five (05) days from the date of occurrence of the loss, fire damage, or deterioration of the invoice.

2. In the case where national reserve goods are sold and the storage unit has issued the invoice according to regulations but subsequently the storage unit or the buyer loses, burns, or deteriorates the second original copy of the invoice, the storage unit and the buyer must prepare a record noting the incident, clearly stating in the record the first copy of the invoice the seller declared and paid taxes in which month, signed and clearly noted the name of the legal representative (or authorized person), stamped (if applicable) on the record, and the seller makes a copy of the first copy of the invoice, signed and confirmed by the legal representative and stamped on the copy of the invoice to hand over to the buyer. The buyer may use the copy of the invoice attached to the record regarding the loss, fire damage, or deterioration of the second copy of the invoice as accounting vouchers and for tax declaration. The seller and the buyer shall be responsible for the accuracy of the loss, fire damage, or deterioration of the invoice.

Article 17. Using invoices of the buyer

1. The buyer may use lawful national reserve goods sales invoices as stipulated by law to prove the right to use, ownership of goods, or compensation for damages as prescribed by law; to be used for accounting records of purchasing goods and services as prescribed by law on accounting; to declare various types of taxes; to register the right to use, ownership, and to declare settlement of state budget capital according to the provisions of law.

- Original purchase invoices for goods and services, the second copy (customer copy), except for the cases specified in Article 15 of this Circular.

- Invoices fully filled out with all required information and must be intact.

- The figures, writings, typed or printed on the invoice must be clear, complete, accurate according to the regulations, not erased, altered.

- Invoices not falling within the cases specified in Articles 14 and 15 of this Circular.

Article 18. Cancellation of Invoices

- Test-printed, incorrectly printed, duplicate-printed, excess-printed, or defective-printed invoices; film copies, zinc plates, and similar tools used in printing invoices are considered fully canceled when there is no remaining original form of any invoice or characters on the invoice that could be reassembled, photocopied, or restored to their original form.

- Self-printed invoices are considered fully canceled if the invoice creation software is modified so that it cannot continue to generate invoices.

2. Situations requiring cancellation of invoices

a) Incorrectly printed, duplicate-printed, or excess-printed custom-printed invoices must be canceled before the contract for custom-printing invoices is terminated.

b) Storage units with invoices that are no longer in use must cancel the invoices. The latest cancellation deadline is thirty (30) days from the date of notification to the tax authority. In cases where the storage unit retains invoices that the tax authority has notified as having expired usage value, the latest cancellation deadline is ten (10) days from the date the tax authority notifies the expiration of the usage value or from the date the lost invoice is recovered.

c) Various invoices issued by accounting units must be canceled in accordance with the law on accounting.

d) Various invoices that have not been issued but are evidence in cases must not be canceled but handled according to the provisions of the law.

3. Cancellation of invoices of storage units

a) The storage unit must prepare an Invoice Inventory List for Cancellation.

b) The storage unit must establish an Invoice Cancellation Committee. The Cancellation Committee must include representatives from leadership and accounting departments of the organization.

c) Members of the Cancellation Committee must sign the cancellation record and bear legal responsibility if there are errors.

d) The cancellation file includes:

- Decision to establish the Invoice Cancellation Committee;

- An Invoice Inventory List for Cancellation detailing: name of the invoice, model number code of the invoice, invoice code, quantity of invoices canceled (from number... to number... or detailed each invoice number if the canceled invoice numbers are not consecutive);

- Invoice Cancellation Record;

- A notice of the results of invoice cancellation must contain information: type, code, quantity of canceled invoices from number... to number, reason for cancellation, date and time of cancellation, method of cancellation (Annex No. 6 issued together with this Circular).

The cancellation file is kept at the storage unit using the invoices. Specifically, the Notice of Results of Invoice Cancellation is prepared in two (02) copies, one retained and one sent to the directly managing tax authority no later than five (05) days from the date of cancellation.

Article 19. Rights and Obligations of Units Issuing Invoices

a. Print or commission printing of invoices for selling state reserve commodities according to the model prescribed in this Circular;

b. Use invoices for selling state reserve commodities in cases of export, sale, or aid with state reserve commodities;

c. Refuse to provide information on printing, issuance, and use of invoices to organizations and individuals without authority as stipulated by law;

đ) To lodge complaints against organizations and individuals who infringe upon the rights to create, issue, and use lawful invoices.

2. Units storing goods have the obligation to:

a) To manage invoice creation activities as guided in this Circular;

b) Enter into contracts for commissioned printing of invoices with organizations undertaking printing that meet the conditions specified in Clause 3, Article 8 of this Circular in the case of commissioned printing of invoices;

c) To establish and submit Invoice Issuance Notifications as prescribed;

d) Issue and deliver invoices when selling state reserve commodities to customers;

đ) To regularly self-inspect invoice usage, promptly prevent violations;

e) Report the situation of invoice usage to the direct tax management agency according to the guidance provided in Article 20 of this Circular.

Article 20. Reporting on Invoice Usage

Quarterly, units storing goods are responsible for submitting reports on invoice usage to the direct tax management agency (Annex 4 issued together with this Circular).

Units storing goods are responsible for submitting reports on invoice usage when splitting, merging, dissolving, going bankrupt, changing ownership; transferring, selling, contracting out, leasing state-owned enterprises along with the deadline for submitting final tax settlement documents.

In the event that units storing goods move to another area outside the jurisdiction of the current tax management agency, they must submit reports on invoice usage to the tax agency where they are moving from before sending notification of invoice issuance to the tax agency where they are moving to (Annex 7 issued together with this Circular).

Article 21. Storage and Preservation of Invoices

1. Self-printed invoices for selling state reserve commodities that have not been issued shall be stored in the unit's computer system under information security regulations.

2. Commissioned-printed invoices for selling state reserve commodities that have not been issued shall be stored and preserved in the warehouse of the unit under regulations for storing valuable documents.

3. Invoices issued in accounting units shall be stored according to regulations for storing and preserving accounting vouchers.

Article 22. Administrative Sanctions and Authority to Impose Administrative Sanctions

The imposition of administrative sanctions regarding invoices shall be carried out in accordance with Articles 28 to 35, Chapter 5, Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government.

The authority to impose administrative sanctions regarding invoices shall be carried out in accordance with Article 37, Chapter 5, Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government.

Article 23. Inspection, Audit Regarding Invoices and Resolution of Complaints and Reports of Violations Related to Invoices

The inspection, audit, and resolution of complaints and reports of violations related to invoices for selling state reserve commodities shall be carried out in accordance with Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government and other current legal documents.

CHAPTER III

IMPLEMENTATION

Article 24. Effective Date

1. This Circular takes effect from March 26, 2012, and replaces Circular No. 09/1999/TT-BTC dated January 28, 1999, guiding the management and use of invoices for purchasing and selling state reserve commodities.

2. Matters not addressed in this Circular shall be implemented in accordance with current regulations in other relevant legal documents.

Article 25. Responsibilities for Implementation

Organizations and individuals involved in activities related to the printing, issuance, and use of invoices for selling state reserve commodities shall fully comply with the guidelines set forth in this Circular.

Any difficulties encountered during implementation should be promptly reported to the Ministry of Finance for study and resolution./.