This document amends the regulations on documents for goods transported on roads, abolishes the 'purchase book' system for state-owned enterprises from April 1991 but continues to apply it to non-state economic entities. Notably, it adds new provisions regarding the management of unified sales invoices issued by the Ministry of Finance.
Các điểm cốt lõi
- State-owned enterprises shall not implement the 'purchase book' system when purchasing goods and transporting them on roads as of April 1, 1991 (Point 1).
- Non-state economic entities and organizations engaged in business activities established by administrative agencies and mass organizations must still maintain a 'purchase book' to fully manage revenue for tax purposes (Point 2).
- Signing and stamping the 'purchase book' may be delegated to the head or deputy of the tax management department (Point 3).
- Business entities are not required to submit their 'purchase books' directly to the tax authority for review; tax officials will conduct periodic inspections and confirm on-site (Point 4).
- As of April 1, 1991, unified sales invoices issued by the Ministry of Finance shall be used to replace old invoice models (Point 5)
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 246-TC/TCT DATED FEBRUARY 28, 1991 AMENDING AND SUPPLEMENTING CERTAIN POINTS IN CIRCULAR NUMBER 61-TC/TCT DATED DECEMBER 10, 1990
RECENTLY, TO SUPPORT TAX COLLECTION MANAGEMENT AT THE SOURCE AND CONTRIBUTE TO RESTORING ORDER IN MANAGEMENT ON THE DISTRIBUTION LINK TO PREVENT LONG-STANDING TAX EVASION ACTIVITIES, THE MINISTRY OF FINANCE ISSUED CIRCULAR NUMBER 62-TC/TCT DATED DECEMBER 10, 1990 REGARDING DOCUMENTATION REGULATIONS FOR GOODS TRANSPORTED ON ROADS. NOW, THE MINISTRY OF FINANCE AMENDS AND SUPPLEMENTS AS FOLLOWS:
1. FOR STATE ENTERPRISES, SINCE THEY HAVE IMPLEMENTED RELATIVELY COMPLETE ACCOUNTING BOOKS AND DOCUMENTS SYSTEMS WITH BASIS FOR MANAGEMENT AND INSPECTION, AND FROM APRIL 1, 1991 THE MINISTRY OF FINANCE UNIFIES THE ISSUE OF INVOICES TO BUSINESS ENTITIES, THEREFORE BEGINNING FROM APRIL 1, 1991 THEY ARE NOT REQUIRED TO CARRY PURCHASE LEDGERS WHEN GOING OUT TO BUY GOODS AND TRANSPORT ON ROADS.
2. NON-STATE ECONOMIC UNITS, ORGANIZATIONS ENGAGED IN BUSINESS BY ADMINISTRATIVE AUTHORITIES AND ASSOCIATIONS MUST STILL IMPLEMENT THE "PURCHASE LEDGER" AS PROVIDED FOR IN POINT 1 OF SECTION I OF CIRCULAR NUMBER 61-TC/TCT DATED DECEMBER 10, 1990 OF THE MINISTRY OF FINANCE TO ENSURE FULL MANAGEMENT OF REVENUE SUBJECT TO TAX.
3. SIGNING AND STAMPING ON "PURCHASE LEDGERS" THE TAX AUTHORITY MAY DELEGATE TO THE HEAD OR VICE-HEAD OF THE BUSINESS TAX MANAGEMENT DEPARTMENT RESPONSIBLE FOR THIS TASK.
4. MONTHLY, BUSINESS ENTITIES ARE NOT REQUIRED TO SUBMIT PURCHASE LEDGERS DIRECTLY TO THE ISSUING TAX AUTHORITIES FOR REVIEW; INSTEAD, TAX OFFICERS MANAGING THESE ENTITIES WILL REGULARLY CHECK AND CONFIRM ON SITE.
5. THE MINISTRY OF FINANCE HAS DECISION NUMBER 54-TC/TCT DATED FEBRUARY 20, 1991 ISSUING MANAGEMENT REGULATIONS FOR UNIFIED INVOICES ISSUED BY THE MINISTRY OF FINANCE APPLICABLE TO ALL ECONOMIC SECTOR PRODUCTION AND BUSINESS ENTITIES ACROSS THE COUNTRY BEGINNING FROM APRIL 1, 1991; THESE NEW INVOICE TYPES REPLACE THE "INVOICE", COMBINED INVOICE AND WAREHOUSE EXTRACT", AND TRANSPORTATION FEE INVOICE" MODELS ISSUED BY JOINT CIRCULAR NUMBER 58-TT/LB DATED DECEMBER 23, 1988 OF THE MINISTRY OF FINANCE AND GENERAL STATISTICS OFFICE.
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