Circular No. 191/2010/TT-BTC guides the management and use of passenger transport invoices for automobiles.

CIRCULAR

Guidelines for managing and using

passenger transport invoices

Pursuant to the Road Traffic Law No. 23/2008/QH12 dated November 13, 2008;

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;

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

Pursuant to the Decree No. 91/2009/NĐ-CP dated October 21, 2009 of the Government on business operations and conditions for road passenger transport by motor vehicles;

The Ministry of Finance hereby guides the implementation of management and usage of passenger transport invoices by motor vehicles as follows:

Part I

GENERAL PROVISIONS

Article 1. Scope of Regulation

This Circular guides the management and usage of passenger transport invoices by motor vehicles (hereinafter referred to as Passenger Transport Invoices).

Matters concerning the creation and issuance, usage, storage, preservation, cancellation of invoices, and administrative penalties related to passenger transport invoices not specified herein shall be carried out in accordance with Circular No. 153/2010/TT-BTC dated September 28, 2010 guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

Passenger transport invoices shall be used when providing passenger transport services by motor vehicles according to the following methods:

a) Fixed-route passenger transport business;

b) Bus passenger transport business;

c) Taxi passenger transport;

d) Contract-based passenger transport business;

đ) Tourist passenger transport business.

Article 2. Applicability

The subjects subject to this Circular include:

- Organizations and individuals related to the management of passenger transport business by motor vehicles;

- Enterprises, cooperatives, households engaged in passenger transport business by motor vehicles within the territory of Vietnam (hereinafter collectively referred to as passenger transport businesses).

Part II

MANAGEMENT AND USE OF PASSENGER TRANSPORT INVOICES

BILL OF LADING FOR PASSENGER CARGO

Article 3. Types of passenger transport invoices

The passenger transport invoices stipulated in this Circular include the following types:

- Value-added tax invoice is an invoice for passenger transport services intended for passenger transport businesses that declare and pay value-added tax under the deduction method.

- Sales invoice is an invoice for passenger transport services intended for passenger transport businesses that declare and pay value-added tax under the direct payment method.

- Various stamps, tickets, cards.

Article 4. Criteria and methods of recording contents on passenger transport invoices

1. For value-added tax invoices and sales invoices

The criteria and content recorded when creating and issuing invoices shall be implemented in accordance with Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

Specifically, the method of recording certain criteria on passenger transport invoices is guided as follows:

1. 1. Name, address, tax code of the passenger transport unit;

In cases where passenger transport businesses implement contracts with individuals through various forms, including subcontracting and dispatching vehicles to individuals who accept the subcontract, the invoice shall record the name, address, and tax code of the passenger transport business.

1. 2. Name, address, tax code of the customer;

For taxi passenger transport business, the name, address, and tax code of the passenger (if available) shall be recorded.

For contract-based passenger transport business and tourist passenger transport business, the name, address, and tax code (if available) of the customer listed in the transportation contract shall be recorded.

1. 3. Content of goods and services sold;

The content of goods and services shall be recorded specifically as follows:

- For taxi passenger transport business, fare calculated based on the meter reading, the number of kilometers transported on the meter shall be recorded;

- For contract-based passenger transport business, the content of the service according to the signed contract shall be recorded.

- For passenger transport business under monthly subcontracting forms, the package of transportation services shall be recorded. For example: intra-city subcontracting, inter-provincial monthly subcontracting.

1. 4. Date of invoice issuance

For taxi passenger transport business, the date of issuance and delivery of the invoice is the day the passenger transport service is completed. For the monthly payment form of taxis, the date of issuance is the last day of the month.

For contract-based passenger transport business, the date of issuance and delivery of the invoice is the day the passenger transport service according to the signed contract is completed. In cases where payment is made before or during the provision of the service, the date of issuance is the date of payment.

2. For invoices in the form of stamps, tickets, cards

Passenger transport invoices in the form of stamps, tickets, cards must include the following basic contents:

2. 1. Name, number, symbol, model number, number, name of stamp, ticket, card link

a/ Name: Depending on the nature of the business, passenger transport enterprises by motor vehicles can name passenger transport invoices as Stamp..., Ticket..., Card... or other suitable names;

b/ Symbol of stamp, ticket, card:

Stamps, tickets, cards must have a symbol. The symbol of stamps, tickets, cards shall be implemented in accordance with 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.

c/ Model number symbol of stamps, tickets, cards:

The model number symbol of stamps, tickets, cards is defined as follows:

The first two characters indicate the method of declaring and paying VAT of the passenger transport business: 01 for the deduction method, 02 for the direct payment method.

The next two characters are used to distinguish between stamps, tickets, and cards.

The next two characters are used to indicate the type of road transport is DB.

The next character is used to reflect the number of copies. 

The last three characters indicate the sequence number of the model.

Table of the first six characters of the model number symbol of stamps, tickets, cards: 

Example 1: The model number symbol 01VEDB2/001 means: The first model (001) of ticket (VE) for road transport (DB) for passenger transport businesses that declare and pay VAT under the deduction method, 2 copies (2). 

Example 2: The code 02TEDB1/003 is understood as follows: The third model (003) of the road transport (DB) stamp (TE) for passenger transportation businesses implementing VAT declaration and payment under the direct method, one copy (1).

d. Number and name of copies on stamps, tickets, cards.

- The number of stamps, tickets, cards is sequentially numbered with a continuous natural number series within a specific invoice code, consisting of 7 digits in a stamp, ticket, card code. For example, the ticket number is: 0000001.

- Copy Name: Each stamp, ticket, card must have at least two copies and a maximum of nine copies, including two mandatory copies:

+ Copy 1: Retain

+ Copy 2: Hand over to the customer

Copies from the third copy onwards are named according to their specific purposes as defined by the passenger transportation business issuing the invoice.

Specifically, bus month stamps may be created with a minimum of one copy.

2. 2. Name, address, tax code of the passenger transportation unit: Recorded according to the guidelines set out in Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance. In cases where the passenger transportation business operates on a contractual basis with individuals through various forms, including contracting and dispatching vehicles to individuals who accept contracts, the stamps, tickets, and cards shall bear the name, address, and tax code of the passenger transportation business.

2. 3. Name, address, tax code of the customer;

For fixed route passenger transportation and bus transportation activities, it is not mandatory to record the name, address, and tax code of the customer on stamps, tickets, and cards.

2. 4. Route;

In specific cases, the route criteria are recorded as follows:

- Fixed route passenger transportation shall record (departure terminal - arrival terminal);

- Bus transportation shall record the bus route number. For example: Route No. 55 or Route No. 43, Route No. 80.

2. 5. Vehicle number, seat number, date, and time of departure apply only to fixed route passenger transportation activities. Other forms of passenger transportation do not need to record this criterion on stamps, tickets, and cards.

2. 6. Total payment amount: is the total amount payable recorded in figures.

- In cases where the stamps, tickets, and cards of passenger transportation businesses paying VAT under the deduction method and having passenger insurance are issued, the payment amount content is specifically recorded as follows: "amount inclusive of VAT: ...% and passenger insurance".

- In cases where the stamps, tickets, and cards of passenger transportation businesses paying taxes under other methods and having passenger insurance are issued, it is clearly stated "amount inclusive of passenger insurance".

2. 7. Date of issuance of stamps, tickets, and cards;

a. For fixed route passenger transportation; the issuance and delivery date of stamps, tickets, and cards is the date when passengers pay for the transportation service before using the service. In cases of picking up passengers along the way or at rest stops, the issuance and delivery date of stamps, tickets, and cards is immediately after the passengers board the vehicle.

b. For bus transportation, there is no need to record this criterion.

2. 8. For custom-printed stamps, tickets, and cards, the name and tax code of the organization receiving the print must be displayed on each copy. Specifically: "Printed at (name of the organization receiving the print, Tax Code)".

Types of stamps, tickets, and cards, including those with pre-printed denominations or without pre-printed denominations, do not necessarily require the following criteria: seller's signature, seller's seal, buyer's name, address, and tax code.

Specifically, for monthly bus stamps, only the following criteria need to be ensured: seller's tax code; stamp code, model number code, stamp number, usage month, route number, stamp denomination, name, and tax code of the organization receiving the print. When reporting the stamp model to the tax authority, the passenger transportation business operating buses must provide detailed explanations of the criteria on the stamp.

Passenger transportation businesses may leave blank the following criteria: vehicle number; seat number; date and time of departure; date of issuance of stamps, tickets, and cards. Specifically, the content of the route and total payment amount can be pre-filled or left blank according to the quantity of stamps, tickets, and cards created.

Article 5. Use of passenger transport invoices

1. When providing passenger transport services to customers, passenger transport business units must issue and hand over invoices to customers with all contents on the invoice fully recorded.

2. Invoices must be used in ascending numerical order. The content of the invoice must be uniformly recorded on all copies of the same invoice number.

3. Types of fixed-route passenger transport invoices that have been announced for issuance to the local Tax Authority where the passenger transport business unit is headquartered (or branch headquarters) may be used by the business unit to issue on routes registered within the national scope.

4. In cases where a passenger transport business unit is authorized to issue invoices for other passenger transport business units or bus stations, it must provide passenger transport invoices of its own unit to the authorized units in accordance with Article 19 of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision and Article 15 of Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

5. In cases where bus stations mobilize vehicles from units not engaged in passenger transport or from passenger transport units without authorization to issue invoices for vehicle dispatches participating in passenger transport support during peak periods such as holidays, festivals..., the bus station shall create, issue, and use its own invoices to record and hand over to customers in accordance with regulations. Revenue from passenger transport operations derived from mobilized vehicles shall be considered revenue of the bus station, and the bus station shall have the obligation to declare and pay taxes in accordance with regulations.

Part III

IMPLEMENTATION

Article 6. Effectiveness

1. This Circular takes effect from January 1, 2011;

2. This Circular replaces: Point 1, Section II, Joint Circular No. 86/2007/TTLT/BTC-BGTVT dated July 18, 2007 of the Ministry of Finance and the Ministry of Transport guiding the model of passenger bus tickets; price declaration, price display, and price enforcement inspection for road passenger transport by motor vehicles;

3. Abolish guidance on types of tickets, fare collection receipts, and passenger transport fees by motor vehicles issued by the Ministry of Finance and relevant sectors that are inconsistent with the guidance provided in this Circular.

Article 7. Implementation Organization

1. Passenger transport business units shall conduct an inventory to determine invoices issued by the Ministry of Finance that have been purchased or various types of passenger transport invoices, fare collection receipts, and passenger transport fees by passenger transport business units that have registered self-printing (printing) according to the models prescribed in Joint Circular No. 86/2007/TTLT/BTC-BGTVT dated July 18, 2007 of the Ministry of Finance and the Ministry of Transport and Circular No. 120/2002/TT-BTC of the Ministry of Finance guiding Decree No. 89/2002/NĐ-CP and other valid legal documents prior to 2011 that have not yet been used.

In cases where there is no need to continue using them, cancellation of invoices, stamps, tickets, and cards shall be carried out in accordance with Clause 27 of Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

In cases where passenger transport business units wish to continue using them, they shall register continued use of invoices, stamps, tickets, and cards with the directly managing tax authority (according to Form 3.12 of Appendix 3 issued together with Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance) to be allowed to continue using until March 31, 2011. The deadline for submitting registration is January 20, 2011.

In cases where passenger transport business units have not used up the quantity of invoices, stamps, tickets, and cards registered for continued use by March 31, 2011 (except for cases stipulated in Clauses 2 and 3 of this Article), they must cancel invoices, stamps, tickets, and cards in accordance with Clause 27 of Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

2. For cases where passenger transport business units have printed (ordered printing) invoices in large quantities in 2010, and by March 31, 2011, the units still have not used up the printed (ordered printed) invoices and wish to continue using them, if the invoice model printed (ordered printed) in 2010 still meets all mandatory elements such as: type of invoice name; serial number; seller's name, address, taxpayer code, buyer's name, address, taxpayer code, goods or service name; unit of measurement, quantity, unit price of goods or service recorded in both figures and words; buyer and seller sign and clearly write their full names, seller's seal (if any) and date, month, year of invoice issuance; organization receiving invoice printing according to Circular No. 153/2010/TT-BTC, then the unit shall notify the issuance of invoices in accordance with Article 9 of Circular No. 153/2010/TT-BTC to continue using.

3. For types of stamps, tickets, and cards according to the models prescribed in Joint Circular No. 86/2007/TTLT/BTC-BGTVT dated July 18, 2007 of the Ministry of Finance and the Ministry of Transport and Circular No. 120/2002/TT-BTC of the Ministry of Finance guiding Decree No. 89/2002/NĐ-CP which were self-printed by passenger transport business units in compliance with the law before 2011 but have not been used up by March 31, 2011, if they meet all mandatory elements (excluding the model number symbol of stamps, tickets, and cards) as prescribed in this Circular, the units shall notify the issuance of invoices in accordance with Article 9 of Circular No. 153/2010/TT-BTC to continue using. When the number of stamps, tickets, and cards declared has been used up, the passenger transport business unit shall create, issue, and use passenger transport invoices by motor vehicles in accordance with this Circular.

4. In cases where the Socialist Republic of Vietnam participates in signing Agreements or International Treaties that contain provisions on the management and use of passenger transport invoices by motor vehicles different from the guidance provided in this Circular, the provisions of those Agreements or International Treaties shall be implemented.

5. During the implementation process, if there are any difficulties, organizations and individuals are requested to report to the Ministry of Finance for timely guidance and resolution./.