Decision No. 2905/QD-BTC on amending 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.

Pursuant to …;

Regarding the correction 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

Correcting certain contents of the Circular and Appendices 1, Appendix 3, and Appendix 5 issued together with 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 (the corrected forms and tables are attached) as follows:

1. On export invoices, Clause 1 of Article 4 has been printed as:

"For export invoices, the content already established on the export invoice must include: invoice number; name and address of the exporting unit; name and address of the importing unit; product name, service, unit of measurement, quantity, unit price, total amount, signature of the exporting unit (Form No. 5.4 Appendix 5 issued together with this Circular)."

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THE MINISTER OF FINANCE

Pursuant to the Law on Legislative Issuance of Regulatory Legal Documents No. 17/2008/QH12 dated June 3, 2008;

BASED ON Decree No. 104/2004/NĐ-CP dated March 23, 2004 of the Government on the Official Gazette of the Socialist Republic of Vietnam;

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;

At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1. "For export invoices, the content already established on the export invoice must include: invoice number;

invoice form code; invoice code

; name and address of the exporting unit; name and address of the importing unit; product name, service, unit of measurement, quantity, unit price, total amount, signature of the exporting unit (Form No. 5.4 Appendix 5 issued together with this Circular)."

“商品编码3824.78.00”

2. At Point 1.3 of Appendix 1, it has been printed as: "The last three characters indicate the year of issuance of the invoice and the type of invoice.The year of issuance of the invoice is indicated by the last two digits of the year of issuance."

"The last three characters indicate the year

of the invoice and the type of invoice.

of the invoice is indicated by the last two digits of the year."

“商品编码3824.78.00”

3. Form 3.1, Form 3.2 at Appendix 3 Training, - In the section on seller and buyer information, "address" and "account number" have been printed on the same line.

Year Training, - In the section on seller information, move "account number" to the same line as "telephone".

- In the section on buyer information, move "account number" to a separate line.

4. Form 3.4 at Appendix 3, remove the item "Signature of the head of the tax authority for approval".

“商品编码3824.78.00”

5. Form 3.5 at Appendix 3,

it has been printed as:

"Name of the invoice issuing unit (Company A/Hanoi Tax Department)"

- "Name of the invoice issuing unit" - Add "Model: TB01/AC

(Issued together with Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance)"

“商品编码3824.78.00”

placed at the top right corner of this form.

- Add a column "Printing Contract" including two sub-columns "Number" and "Date" 6. Form 3.6 at Appendix 3 - Add "Model: TB 02/AC

Add a column "Printing Contract" including two sub-columns "Number" and "Date"

7. Form 3.9 at Appendix 3

- Add a column "From number... to number". 6. Form 3.6 at Appendix 3 - Add "Model: TB 02/AC

• - Replace the column "Invoice type" with a column "Invoice code".

- Add "Model: BC 26/AC

placed at the top right corner of this form

8. Form 3.11 at Appendix 3

Add "Model: TB 03/AC 6. Form 3.6 at Appendix 3 - Remove the line "day... month... year" above the title of the form "Notice of Invoice Cancellation Result".

9. Form 5.1 at Appendix 5

- In the section on buyer information, the item "tax registration number" was missing; "address" and "account number" were printed on the same line. 6. Form 3.6 at Appendix 3 - Add "Model: TB 02/AC

- In the section on buyer information, add the item "tax registration number".

- Move "account number" to the same line as "payment method".

10. Form 5.6 at Appendix 5:

“商品编码3824.78.00”

- In the Notes section, it has been printed as: "Copy 2: For transportation of goods"

- "Copy 2: Given to the sales agent"

This Decision takes effect from the date of signing and applies from January 1, 2011, concurrently with the effective date of Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance./.

- Part Notes, printed as: "Copy 2: For transporting goods"

“商品编码3824.78.00”

- "Copy 2: Given to the sales agent"

Article 2. This Decision takes effect from the date of signing and applies from January 1, 2011, simultaneously with the effective date of Circular No. 153/2010/TT-BTC issued on September 28, 2010, by the Ministry of Finance./.