Circular No. 3090/TC/TCT on registration for using self-printed invoices

LETTER

OF THE MINISTRY OF FINANCE NO. 3090 TC/TCT ON APRIL 1, 2002
REGARDING THE REGISTRATION FOR USING SELF-PRESENTED INVOICES

Dear: Provincial Tax Departments

Implementing the Management and Usage Regulations for Sales Invoices issued together with Decision No. 885/1998/QD-BTC dated July 16, 1998 of the Minister of Finance regarding the registration for using self-presented invoices, the General Department of Taxation has approved more than 1,500 organizations and individuals to print their own invoices. The use of self-presented invoices by enterprises has promoted self-management and responsibility under the law, meeting production and business requirements of enterprises. On the other hand, enterprises using self-presented invoices have been proactive in planning invoice usage, contributing to mechanization, automation, and computerization in sales, management, and accounting. Self-presented invoices clearly print the enterprise name, tax code, address; they have symbols, making it easy and convenient to verify invoices when necessary; this limits and prevents violations such as buying and selling invoices not in accordance with regulations. To expand the use of self-presented invoices at enterprises, the

Ministry of Finance guides implementation as follows: 1. Delegating the Cục trưởng (Director) of the Cục Thuế (Tax Bureau) of provinces and centrally-administered cities to examine and approve the models of self-presented invoices of organizations and individuals conducting business with headquarters in their localities.

The model of self-presented invoices must include all basic indicators such as: Invoice code, invoice number, name, address, tax code of the selling unit; name, address, tax code of the purchasing unit; product name, service, unit of measurement, quantity, unit price, total amount, VAT rate, VAT amount, total payment, according to the text number TW day... month...

of the Cục Thuế and the name of the designated invoice printing unit. Special contents and symbols of the unit may be included in the invoice model. If organizations and individuals need to use bilingual invoices, Vietnamese must be printed first, followed by another language. Invoices must have at least two copies: Copy 1 retained at the invoice book stub, Copy 2 handed over to the buyer.... Before approving the model of self-presented invoices and issuing a written approval, the tax authority must inspect specific items related to the enterprise: address, tax code, business registration certificate... year... 2. The procedures for registering to use self-presented invoices and managing self-presented invoices of organizations and individuals shall be carried out in accordance with the provisions of the Management and Usage Regulations for Sales Invoices issued together with Decision No. 885/1998/QD-BTC dated July 16, 1998 of the Minister of Finance, Decision No. 31/2001/QD-BTC dated April 13, 2001 of the Minister of Finance on amending and supplementing the Management and Usage Regulations for Sales Invoices and attached with the business license. In cases where State-owned Enterprises and companies register to use invoices according to a unified model for member units and affiliated units in different locations nationwide, the Cục Thuế (Tax Bureau) of the province or city where the main office of the State-owned Enterprise or company is located shall review the model and notify the model to the Cục Thuế (Tax Bureau) of other provinces and cities for reference and management of the registration to use invoices by member units and affiliated units.

3. The registration of organizations and individuals to use self-presented invoices with the Cục Thuế (Tax Bureau) shall be carried out each time printing invoices includes: code, quantity of invoices, from number...to number...: The code and number of the next print run must continue the code and number of the last invoice of the previous print run.

Before using, organizations and individuals who have registered to print invoices must publicly announce the invoice model, the time of putting the invoice model into use with the tax authority where they register to use invoices and affix the public announcement of the invoice model at the office, place of sale, transaction location... 4. Based on the list of printers designated by the General Department of Taxation to print invoices for organizations and individuals (attached), if a locality does not have a printer designated by the General Department of Taxation to print self-presented invoices for organizations and individuals, the Cục Thuế (Tax Bureau) shall guide the printer to submit a letter requesting approval from the General Department of Taxation. The procedure for registering with the General Department of Taxation to be designated to print invoices includes: Ministry of Science and Technology - A letter requesting a commitment to organize the printing of invoices

- Report on equipment and current printing capacity.

- Tax registration certificate (copy). - Business registration permit for the printing industry (copy).

5. Printers printing invoices for organizations and individuals can only print invoices upon receiving written approval from the tax authority, during printing there must be a contract specifying the quantity of invoices printed, code, number of invoices, the printed invoice model must match the approved model, in case of changes to indicators or adding logos..., a letter of approval from the tax authority is required; after printing, the contract must be settled and the printed version destroyed. In case of retaining a copy, the printer and the organization or individual printing invoices must prepare a record, seal, and retain it at the printer.

6. The Cục Thuế (Tax Bureau) of provinces and centrally-administered cities must organize ledgers to track and manage organizations and individuals registered to use self-presented invoices (according to the attached model), strictly manage the self-presented invoice models of enterprises according to regulations, and simultaneously send copies of the invoices of organizations and individuals that have been printed and registered to use to the Ministry

of Finance (General Department of Taxation) for tracking.

Quarterly reports must be sent to the Ministry

of Finance (General Department of Taxation) listing units approved by the Cục Thuế (Tax Bureau) of provinces and centrally-administered cities to use self-presented invoices and changes in the locality within the first ten days of the next quarter (according to the attached model).

7. The Cục Thuế (Tax Bureau) of provinces and centrally-administered cities should inform and provide guidance so that organizations and individuals using invoices in their locality are aware of the implementation, arrange staff to manage the use of self-presented invoices, open ledgers to track, prepare and send reports in accordance with the prescribed regulations.

LIST OF UNITS PERMITTED TO PRINT SELF-PRESENTED INVOICES

(Attached Circular No. 3090 TC/TCT dated April 1, 2002 of the Ministry of Finance) Name of Printer

Joint Stock Company Lien Son Computer Paper (112 Nguyen Thi Minh Khai Street, District 3, Ho Chi Minh City) Financial Printing Company (Nguyen Trai - Cau Giay - Hanoi) TW Financial Printing Company Branch in Ho Chi Minh City (22 Ton That Thuyet Street, Ward 16, District 4, Ho Chi Minh City)

Golden Sun Company (14th Floor, Fortuna Tower 6B - Lang Ha - Hanoi)

Postal Printing Workshop (564 Nguyen Van Cu Road, Gia Lam, Hanoi)

Financial Statistics Printing Workshop - Ho Chi Minh City Department of Finance and Price (717 Tran Hung Dao Street, District 5, Ho Chi Minh City)

Tax Bureau... Model: BC-28/HD

REPORT LIST OF ORGANIZATIONS AND INDIVIDUALS
REGISTER TO USE SELF-PRESENTED INVOICES

Quarter... year

... day... month... year 200...

Person preparing the report Head of the unit

Remarks: - This report is sent simultaneously via email to the General Department of Taxation, address: Loan, Vu Thi Loan (AC - TCT)

- The tracking number is the number recorded in the "tracking number" column of model: ST-26/HD

Tax Bureau... Model: ST-26/HD

REGISTRATION CONTROL BOOK FOR ORGANIZATIONS AND INDIVIDUALS REGISTERING
TO USE SELF-PRESENTED INVOICES

Tracking number... (is the number recorded in the "tracking number" column of model: ST-27/HD

Name of organization, individual: ... Model: ST-27/HD

Address: ... Tax code: ...

REGISTRATION CONTROL BOOK FOR USING SELF-PRESENTED INVOICES