Decision No. 570-TC/QÐ/TCT promulgates Model Invoice 04/BH for use in the sale of goods and services to reflect value-added tax or turnover tax for more effective tax collection management.
适用范围
Seller of goods, service provider
要点
- The seller must use Model Invoice 04/BH when selling goods or providing services (Article 1).
- Units using electronic invoices must also fully reflect all contents as in paper invoices and register with the local Tax Department before use (Article 2).
- Management and use of invoices shall be carried out in accordance with the provisions of Decision No. 54 TC/TCT dated February 20, 1991 and Decision No. 529 TC/QĐ dated December 22, 1992 of the Ministry of Finance (Article 3).
- The invoice must clearly state the name, address of the selling unit, the full name or trade name of the buyer, payment method, and information about products and services (Guidelines on issuing invoices).
- The invoice is made in three copies: Copy 1 is retained, Copy 2 is given to the customer, Copy 3 is used for payment.
🌐 本文件的社会影响
- Strengthen tax collection management and reduce duplicate taxation.
- Sellers must comply with the new invoice model regulations, which may cause initial difficulties during the transition period.
- Facilitate tax authorities' easy control and verification of taxes paid for deduction.
- Difficulties for small businesses that are not yet ready to apply electronic invoicing systems.
❓ 常见问题
In which cases is Model Invoice 04/BH used?
It is used when selling goods or providing services to reflect value-added tax or turnover tax.
What must units using electronic invoices do before use?
Must register the invoice model and quantity used with the provincial or centrally-administered municipal Tax Department (Article 2).
How many copies is the invoice made and what is the purpose of each copy?
Made in three copies: Copy 1 is retained, Copy 2 is given to the customer, Copy 3 is used for payment.
全文
Pursuant to …;
NUMBER 570 TC-QĐ/TCT OF AUGUST 3, 1993 ISSUED BY THE MINISTRY OF FINANCE
ISSUING MODEL INVOICE 04/BH
MINISTER OF FINANCE
In order to meet the amendment of the State's tax policy, to limit overlapping tax collection from production, business, and service activities, and to strengthen tax revenue management; This decision attaches model invoice 04/BH for use in purchasing and selling goods and reflecting value-added tax (VAT) or turnover tax included in the sale price as the basis for determining the amount of tax paid at the previous stage for deduction purposes.
At the proposal of the Director General of the State Revenue总局局长的提议；
Pursuant to …;
Article 1. Units using computer-generated invoices for collecting payments must also reflect the contents as specified in the attached model invoice. Prior to use, units must register the invoice model and quantity with the Provincial Tax Department under the Central Government.
Article 2. The recording, management, and use of invoices mentioned in Article 1 and Article 2 shall be carried out in accordance with the regulations on invoice management issued by Decision No.: 54 TC/TC dated February 20, 1991, and the stamp control system issued by Decision No.: 529 TC/QĐ dated December 22, 1992 of the Ministry of Finance.
Article 3.Ministries, General Departments, People's Committees of provinces and centrally governed cities are responsible for directing and implementing this decision within their sectors and localities.The General Director of the General Department of Taxation, the Head of the Ministry's Office, and the Director of the Accounting System and Accounting Inspection Department of the Ministry of Finance are responsible for guiding the implementation of this decision.
Article 4. Seller:
Article 5. INVOICE
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Model Number: 04/BH |
(SALES, TRANSPORTATION, |
SERVICES) |
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Fax: |
(Issued pursuant to Decision No. 570 dated August 3, 1993 of the Ministry of Finance) |
Book Number:... |
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Address:... |
Payment Method:... |
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Account Number:... |
Number |
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Product Name, Specifications, Services |
Total Amount:... |
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Serial number |
Value-Added Tax (VAT):...%, Tax Amount:... |
Unit of Measurement |
Quantity |
Unit price |
Total Amount |
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B |
C |
1 |
2 |
3=1´ 2 |
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Total Payment Amount:... |
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Seller |
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(Signature, Name) |
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.................................................................................................................. |
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Date...month...year 199...
GUIDELINES FOR COMPLETING INVOICES
(SALES, TRANSPORTATION, SERVICES) MODEL NO. 04/BH
The invoice is prepared by the seller when selling goods or providing services and collecting payment. Depending on the case of "sales" or "transportation," the irrelevant terms should be crossed out.
- The name and address of the seller or the seller's seal must be clearly recorded or stamped (in the upper left corner of the invoice).
- Record the code number of the unit to be processed on the computer.
- Clearly record the purchaser's name or alias and address.
- Clearly indicate the method of payment: payment by check, cash, or exchange of goods.
- If payment is made by check or bank transfer, clearly record the account number of the unit.
- Content to be recorded in the columns of the invoice:
+ Column A, B: Record the serial number, name, specifications, and quality of the product, goods, or service provided and charged. For transportation, specify the type of goods, origin, and destination.
+ Column C: Record the unit of measurement of the quantity or weight of the goods, products, or services charged (pieces, kilograms, etc.).
+ Column 1: Record the quantity or weight of each type or kilometers of transportation.
+ Column 2: Record the unit price of each type.
+ Column 3: Total amount = Column 1 x Column 2.
+ Section for total amount: Column 3 reflects goods not subject to VAT or turnover tax and serves as the basis for calculating turnover tax if the unit applies turnover tax.
+ Section for VAT: Clearly state the tax rate (%) applicable to the type of product, goods (by item, service).´ + Tax Amount: Clearly state the tax amount paid (total amount in Column 3 x tax rate %) for units applying VAT.
- After completing the invoice, any remaining blank lines below Columns B, C, 1, 2, 3 should be crossed out diagonally from top to bottom.
- For invoices settled in cash or by check, after receiving payment, the seller stamps "Paid" if settled by check, and records the check number, date, and year on the invoice.
- The invoice is prepared in three copies (when preparing, place carbon paper underneath to write once and print for all copies). ´ Copy 3: Used for settlement.
P: protein content in the sample based on dry matter, %
Model Invoice: 04/BĐ issued pursuant to Decision No...dated...month...year 1993 of the Ministry of Finance is the type of invoice used for tracking tax deductions.
- Invoices that have been paid in cash or by check shall be stamped "Paid" by the seller upon receipt of payment if paid by check, with the check number...date...month...year...of the check clearly recorded on the invoice.
- The invoice shall be issued in three copies (when issuing, place carbon paper to write once and print for all copies).
Copy 1: For record
Copy 2: Given to customer
Copy 3: For payment purposes.
Sample Invoice: 04/BĐ issued pursuant to Decision No...dated...month...year 1993 of the Ministry of Finance is the type of invoice used for monitoring tax deductions.
关系图
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