Circular No. 3315/TC/TCT guides public institutions and armed forces units engaged in business activities to use Taxpayer Identification Number Notification instead of Tax Registration Certificate for purchasing invoices at tax authorities during the period awaiting amendments to related Circulars.
Scope of application
Public institutions, armed forces units engaged in production and business operations; organizations and individuals engaged in business
Key points
- Public institutions, armed forces units that have registered for tax declaration and received Taxpayer Identification Number Notification → use Taxpayer Identification Number Notification to purchase invoices for the first time at tax authorities (Point 1)
- Organizations and individuals engaged in business that fully comply with accounting regulations, accurately determine input VAT and output VAT, and register to pay taxes under the deduction method → use VAT invoices; if they do not meet these conditions → use sales invoices (Point 2)
- Units that have been issued a Tax Registration Certificate or temporary taxpayer identification number → continue to purchase invoices for use
- The validity period of this circular lasts until related Circulars are amended and supplemented
- Business entities must ensure accounting systems and accurately determine input VAT and output VAT to be eligible to use VAT invoices
🌐 Social impact of this document
- Facilitate public institutions and armed forces units engaged in business activities in purchasing invoices
- Ensure accuracy and transparency in managing VAT for organizations and individuals engaged in business
❓ Frequently asked questions
What documents can public institutions engaged in business activities use to purchase invoices?
Public institutions that have registered for tax declaration and received Taxpayer Identification Number Notification → use Taxpayer Identification Number Notification to purchase invoices for the first time at tax authorities.
Which organizations and individuals engaged in business can use VAT invoices?
Organizations and individuals engaged in business that fully comply with accounting regulations and accurately determine input VAT and output VAT → use VAT invoices.
Can units that have been issued a Tax Registration Certificate or temporary taxpayer identification number continue to purchase invoices?
Units that have been issued a Tax Registration Certificate or temporary taxpayer identification number → continue to be eligible to purchase invoices for use.
What is the validity period of this circular?
Valid until related Circulars are amended and supplemented.
Full text
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 3315 TC/TCT |
Hanoi, March 31, 2004 |
Respectfully sent to: - Ministries, ministerial-level agencies, and government agencies
- Central agencies of social organizations
- Provincial Tax Departments under the Central Government
In Circular No. 120/2002/TT-BTC dated December 30, 2002, and Circular No. 99/2003/TT-BTC dated October 23, 2003, issued by the Ministry of Finance to guide amendments and supplements to Circular No. 120/2002/TT-BTC dated December 30, 2002, issued by the Ministry of Finance to guide the implementation of Decree No. 89/2002/NĐ-CP dated November 7, 2002, issued by the Government on the printing, issuance, use, and management of invoices, it is stipulated that organizations and individuals engaged in business activities must have a Tax Registration Certificate when purchasing invoices from tax authorities. The above provision leads to public institutions and units under armed forces with business operations, who have registered for tax declaration and received a Tax Code Notification according to Point 6 of Circular No. 68/2003/TT-BTC dated July 17, 2003, issued by the Ministry of Finance guiding the implementation of Decision No. 75/1998/QĐ-TTg dated April 4, 1998, issued by the Prime Minister, which provides for the tax code of taxpayers, not being able to ensure the necessary procedures to purchase invoices.
During the period before amending and supplementing Circular No. 120/2002/TT-BTC dated December 30, 2002, and Circular No. 99/2003/TT-BTC dated October 23, 2003, to ensure smooth and continuous business operations for the aforementioned units, the Ministry of Finance guides as follows:
1. Public institutions and units under armed forces with business operations of goods and services subject to taxation, who have completed tax registration declarations and received Tax Code Notifications (Form No. 11-MST issued together with Circular No. 68/2003/TT-BTC dated July 17, 2003, issued by the Ministry of Finance), when purchasing invoices for the first time at tax authorities, may use the Tax Code Notification instead of the Tax Registration Certificate to follow the procedures for purchasing invoices as prescribed. For units already holding a Tax Registration Certificate or temporarily assigned a Tax Code (according to Circular No. 79/1998/TT-BTC dated June 12, 1998, issued by the Ministry of Finance) currently engaged in business and paying taxes, they may continue to purchase invoices for use.
2. Organizations and individuals engaged in business activities that fully implement accounting systems; invoices and vouchers; determine input VAT and output VAT; and register to pay VAT under the deduction method shall use VAT invoices; in cases where the conditions mentioned above are not met and fall within the scope of direct payment of VAT, they shall use sales invoices.
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MINISTRY OF AGRICULTURE AND RURAL DEVELOPMENT Truong Chi Trung |
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