Circular No. 225/2009/TT-BTC guiding the management and use of invoices for the sale of state-owned assets and confiscated, national fund assets.

CIRCULAR

Guidelines for managing and using invoices for the sale of state-owned assets and

invoices for the sale of confiscated assets and assets transferred to the state treasury

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Pursuant to the Law on Management and Use of State Property dated June 3, 2008;

Pursuant to the Administrative Violations Handling Ordinance dated July 2, 2002; the Ordinance amending certain articles of the Administrative Violations Handling Ordinance dated March 8, 2007; the Ordinance amending and supplementing certain articles of the Administrative Violations Handling Ordinance dated April 2, 2008;

Pursuant to 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 Decree No. 52/2009/NĐ-CP dated June 3, 2009 of the Government detailing and guiding the implementation of certain provisions of the Law on Management and Use of State Property;

The Ministry of Finance guides the management and use of invoices for the sale of state-owned assets and invoices for the sale of confiscated assets and assets transferred to the state treasury as follows:

Article 1. Scope of Regulation

Article 1. This Circular guides the management and use of invoices when selling state-owned assets, confiscated assets transferred to the state treasury, and assets established as state-owned property according to decisions of competent state agencies.

Article 2. Invoices for the sale of state-owned assets shall be used when selling the following types of assets:

a) State-owned assets at state agencies, people's armed forces units, public institutions, political organizations, political-social organizations, political-social-professional organizations, social organizations, and social-professional organizations (hereinafter referred to collectively as agencies, organizations, and units);

b) State-owned assets seized pursuant to decisions of competent state agencies;

c) Assets recovered from projects funded with state capital (including ODA funds) upon completion of such projects;

d) Assets recovered during the liquidation of state-owned assets;

đ) State-owned assets not yet assigned to any agency, organization, or unit for management or use.

Article 3. Invoices for the sale of confiscated assets and assets transferred to the state treasury shall be used when selling the following types of assets:

a) Confiscated assets transferred to the state treasury;

b) Assets established as state-owned property according to the provisions of the law.

Article 4. The invoices specified in Clause 2 and Clause 3 of this Article shall not be used when selling the following types of assets:

a) State-owned assets at enterprises;

b) Assets, goods, and services not owned by the state.

Article 2. Applicability

Article 5. State financial agencies assigned the task of printing, issuing, managing, and using invoices.

Article 6. Agencies, organizations, and units assigned the main responsibility for handling the assets specified in Clause 2 and Clause 3 of Article 1 of this Circular (hereinafter referred to collectively as units assigned to handle assets).

Article 7. Organizations and individuals purchasing the assets specified in Clause 2 and Clause 3 of Article 1 of this Circular.

Article 3. Invoice Format

Clause 1. Invoices for the sale of state-owned assets shall follow Form No. 01/TSNN-HĐ issued together with this Circular. Clause 2. Invoices for the sale of confiscated assets and assets transferred to the state treasury shall follow Form No. 01/TSSQ-3L.04 issued by Decision No. 12/2004/QĐ-BTC dated January 9, 2004 of the Minister of Finance on the issuance of invoice formats for the sale of confiscated assets and assets transferred to the state treasury.

Clause 3. Invoices shall be bound into books, each book containing 50 numbers and printed in consecutive natural number sequences from low to high.

Clause 4. The proceeds from the sale of assets recorded on invoices for the sale of state-owned assets and invoices for the sale of confiscated assets and assets transferred to the state treasury, as prescribed in Clauses 1 and 2 of this Article, do not include taxes.

Article 4. Printing Invoices

Clause 1. Invoices shall be printed by the Ministry of Finance (State Asset Management Department) according to the format prescribed in Article 3 of this Circular.

Clause 2. It is strictly prohibited for any organization or individual outside the scope prescribed in Clause 1 of this Article to print invoices. Organizations and individuals who print invoices without authorization shall be subject to administrative penalties or criminal liability as provided by law.

2. It is strictly prohibited for any organization or individual outside the scope provided for in Clause 1 of this Article to print invoices themselves. Organizations or individuals who print invoices themselves shall be subject to administrative penalties or criminal liability as prescribed by law.

Article 5. Issuing invoices

Clause 1. Invoices for the sale of state-owned assets shall follow Form No. 01/TSNN-HĐ issued together with this Circular. shall be carried out by the Ministry of Finance (State Asset Management Department).

2. Provincial Departments of Finance under centrally governed cities shall, based on the need to use invoices of units entrusted with asset management (including central-level units), register to purchase invoices by type from the Ministry of Finance (State Asset Management Department) through written applications; at the same time, report the receipt, issuance, and inventory of invoices according to Model 02/HĐ-BC issued together with this Circular for all previously purchased invoices (if any). The Ministry of Finance (State Asset Management Department) shall sell invoices to the Provincial Department of Finance within no more than five working days from the date of receiving the application for purchasing invoices. 3. District, County, City, and Town Financial Planning Offices (hereinafter referred to collectively as "county") shall, based on the need to use invoices of units entrusted with asset management (including central-level units) within their jurisdiction, register the quantity of invoices to be purchased by type with the Provincial Department of Finance; at the same time, report the receipt, issuance, and inventory of invoices according to Model 02/HĐ-BC issued together with this Circular for all previously purchased invoices (if any). The Provincial Department of Finance shall sell invoices to the District, County, City, and Town Financial Planning Offices within no more than five working days from the date of receiving the application for purchasing invoices.

4. When there is a need to use invoices, units entrusted with asset management as stipulated in Clause 2, Article 2 of this Circular shall register to purchase invoices at the Provincial Department of Finance or the District, County, City, and Town Financial Planning Offices where the unit's headquarters is located as follows:

a) In cases where units entrusted with asset management frequently sell assets, they may purchase entire books of invoices.

b) In cases where units entrusted with asset management do not frequently sell assets, they may purchase individual invoices (by series). In such cases, the Provincial Department of Finance or the District, County, City, and Town Financial Planning Offices will send staff to deliver books of invoices to the units entrusted with asset management so that the units can issue invoices in accordance with Article 7 of this Circular.

Based on the actual asset management situation in the locality, the Director of the Provincial Department of Finance or the Head of the District, County, City, and Town Financial Planning Office shall decide whether to sell entire books of invoices or individual invoices to units entrusted with asset management within their jurisdiction.

5. Invoices shall not be sold to organizations with the function of auctioning assets when units entrusted with asset management entrust (hire) those organizations to auction the assets specified in Clauses 2 and 3, Article 1 of this Circular.

Article 6. Procedures for Purchasing Invoices by Units Entrusted with Asset Management

1. Procedures for Purchasing Books of Invoices:

a) Procedures for First-Time Purchase:

When purchasing invoices for the first time, the person designated by the unit to purchase invoices must present the following documents:

- An introduction letter accompanied by a request for invoice purchase signed by the head of the unit and stamped (original copy);

- Identity card or passport (still valid according to the law) of the person directly purchasing the invoices.

After receiving the application for purchasing invoices from the unit, the financial authority must check, and if the unit is determined to be eligible for asset management as stipulated in Point a, Clause 4, Article 5 of this Circular, it shall sell invoices to the unit within five working days from the date of receiving the complete application.

b) Procedures for Subsequent Purchases:

When purchasing invoices subsequently, the person designated by the unit to purchase invoices must present the following documents:

- An introduction letter accompanied by a request for invoice purchase signed by the head of the unit and stamped (original copy);

- A report on the management and use of invoices for all previously purchased invoices according to Model 06/HĐ-BC issued together with this Circular.

After receiving the application for purchasing invoices from the unit, the financial authority must check, and if the unit is determined to be eligible for asset management as stipulated in Point a, Clause 4, Article 5 of this Circular, it shall sell invoices to the unit within five working days from the date of receiving the complete application.

Based on the previous usage of invoices by the unit, the financial authority will consider and determine the number of books of invoices to be sold to the unit.

2. Procedures for Purchasing Individual Invoices:

a) The person designated to purchase invoices must present the following documents:

- Decision on asset management as stipulated in Clauses 2 and 3, Article 1 of this Circular issued by the competent state agency and related documents concerning the sale of assets.

- A report on the management and use of invoices for all previously purchased invoices according to Model 06/HĐ-BC issued together with this Circular.

After receiving the application for purchasing invoices from the unit, the financial authority must check, and if the unit is determined to be eligible for asset management as stipulated in Point a, Clause 4, Article 5 of this Circular, it shall sell invoices to the unit within five working days from the date of receiving the complete application.

b) Based on the request of the unit and related documents, the financial authority will sell invoices to the unit according to the registered quantity, consistent with the actual sale of assets.

3. The financial authority is permitted to refuse to sell invoices in the following cases:

a) Not meeting the criteria for purchasing invoices as stipulated in Clause 2, Article 2 of this Circular.

b) Not ensuring the required procedures as stipulated in Clause 1 and Clause 2 of this Article.

c) Not reporting the management and use of invoices as required by Article 8 of this Circular (for units purchasing books of invoices from the second purchase onwards).

c) Failure to report on the management and use of invoices as stipulated in Article 8 of this Circular (for units purchasing invoice books for the second time and thereafter).

Article 7. Use of invoices

1. Time of issuance of invoice: The invoice must be issued immediately when selling the types of assets specified in Clause 2 and Clause 3 of Article 1 of this Circular or when receiving full payment for the purchase of assets from organizations or individuals.

2. Invoice for sale of assets shall be issued in three copies: Copy 1 (retained stub of the invoice), two copies to be given to the organization (individual) purchasing the asset, Copy 3 (used as accounting settlement vouchers).

3. Content recorded on the invoice: When issuing the invoice, the seller (the entity entrusted with handling the assets) must fully reflect all contents and pre-printed indicators on the invoice, cross out blank sections (if any). Issuing the invoice can be done by hand or typed once to print onto the remaining two copies with identical content.

Detailed guidance on issuing invoices is provided in Appendix 1 and Appendix 2 attached to this Circular.

4. Invoices must be used in sequence, from the lower number to the higher number, without skipping numbers.

5. In case of errors requiring cancellation of the invoice, cross it out to cancel, record the reason for the error and have the head of the unit confirm on the back of the canceled invoice, do not tear it away from the invoice book and must retain all copies of the canceled invoice.

In case the invoice has already been issued and torn away from the invoice book, then discovered to be incorrect and needs to be canceled, the selling entity must prepare a written record with signatures confirming by both the buyer and the seller, if they are organizations, then there must be confirmation and stamp of the person in charge of the organization; the buyer and the seller must bear legal responsibility for the canceled invoice.

Article 8. Management of invoices

1. The Ministry of Finance (State Asset Management Department) is responsible for:

a) Printing and issuing invoices;

b) Guiding and implementing the opening of ledgers to track the receipt, issuance, registration of usage, settlement and finalization of invoice usage according to regulations;

c) Inspecting the usage and management of invoices by local financial authorities;

d) Preserving and retaining invoices according to legal provisions;

đ) Recovering invoices that have changed models, invoices printed with duplicate symbols, duplicate numbers, damaged or torn invoices.

2. Provincial Departments of Finance and District Financial Planning Offices are responsible for:

a) Implementing unified management of invoices, opening ledgers to track the receipt, issuance, and inventory of invoices, monitoring reports on the management and usage of invoices, settlement and finalization of invoice usage by units according to the following:

- Annually, no later than February 25 of the following year, prepare a report on the receipt, issuance, and inventory of invoices of the previous year to be submitted to the superior financial authority according to Form 02/HĐ-BC issued together with this Circular;

- Opening ledgers to track the sale of invoices (applicable in cases where invoices are sold in books) according to Form 03a/HĐ-BC issued together with this Circular;

- Opening ledgers to track the sale of individual invoices (applicable in cases where individual invoices are sold) according to Forms 03b/HĐ-BC and 03c/HĐ-BC issued together with this Circular;

- Opening ledgers to track lost invoices according to Form 04/HĐ-BC issued together with this Circular.

b) Preserving and retaining invoices according to legal provisions.

c) Reporting lost invoices according to Form 05/HĐ-BC issued together with this Circular when receiving reports of lost invoices from using units to the superior financial authority and the same-level tax authority to report to the Ministry of Finance (State Asset Management Department) and the General Tax Department.

d) Suspending the use of invoices for agencies, organizations, units, and individuals who commit any of the following violations:

- Selling blank invoices (white invoices) and issuing blank invoices;

- Altering invoices, recording invoices with inconsistent quantities and values of assets between invoice copies or between the invoice and the detailed list attached; losing invoices but not reporting them promptly as required; failing to implement administrative penalty decisions regarding invoices made by competent authorities.

The Director of the Provincial Department of Finance decides to suspend the use of invoices for units under local management (including central units managed within the territory) upon discovering violations in managing and using invoices.

đ) Recovering invoices that have changed models, invoices reported lost but found again, invoices printed with duplicate symbols, duplicate numbers, damaged or torn invoices, and invoices used improperly.

When recovering invoices, a detailed list must be prepared by unit, including main contents such as type of invoice, quantity, symbol, and number of the invoice.

e) The Provincial Department of Finance prepares a list of invoices to be destroyed and organizes the destruction of invoices that are no longer usable (including recovered lost invoices). The destruction of invoices must establish a Destruction Committee chaired by the Leader of the Provincial Department of Finance, with members including representatives from the Tax Bureau and other relevant entities.

3. Units using invoices are responsible for:

a) Managing and using invoices in accordance with regulations, strictly prohibiting the buying, selling, lending, issuing false invoices, or using invoices for improper purposes.

b) Opening ledgers to track, preserving, and retaining invoices according to legal provisions.

c) Annually, submitting a report on the management and usage of invoices to the selling financial authority according to Form 06/HĐ-BC issued together with this Circular. The deadline for submission is before February 15 of the following year.

d) Submitting a report on the settlement and finalization of invoices when merging, consolidating, dissolving, changing ownership form, ceasing operations, and returning all unused invoices to the selling financial authority within the latest five working days from the date of the decision to merge, consolidate, dissolve, change ownership form, or cease operations according to Form 07/HĐ-BC issued together with this Circular.

đ) In case of lost invoices, a written report must be submitted immediately to the selling financial authority according to Form 08/HĐ-BC issued together with this Circular. If the lost invoice is subsequently found, the unit must return it to the selling financial authority.

Article 9. Implementation Provisions

1. This Circular takes effect 45 days from the date of signature.

2. Entrust the State Asset Management Department and Provincial Departments of Finance to establish a Destruction Committee for unsold asset disposal invoices at the time this Circular takes effect.

3. Tax authorities at all levels are responsible for coordinating with financial authorities to inspect the management and usage of invoices, handle violations according to legal provisions.

4. Repeal Article 3 of Decision No. 12/2004/QĐ-BTC dated January 9, 2004, issued by the Minister of Finance on the model of invoices for the sale of confiscated assets transferred to the state treasury and the provisions regarding the purchase, management, and use of invoices for the sale of liquidated assets and invoices for the sale of confiscated assets transferred to the state treasury that contravene the provisions of this Circular.

During the implementation of this Circular, if any difficulties arise, it is requested that agencies and units promptly report them to the Ministry of Finance for study and resolution./.