This circular amends and supplements certain provisions of previous circulars regarding the regime of invoices and vouchers for goods circulating in the market, particularly abolishing tax regulations for farmers and fishermen when selling their products outside their locality.
Key points
- Enterprises must use invoices and vouchers uniformly issued by the Ministry of Finance or approved for issuance.
- Abolish the regulation on tax collection for farmers and fishermen who bring goods out of their locality without confirmation from the People's Committee of the commune.
🌐 Social impact of this document
- Enterprises are more flexible in using invoices and vouchers, reducing management costs.
- Farmers and fishermen are relieved of administrative procedures and taxes when bringing goods outside their locality.
❓ Frequently asked questions
Can enterprises issue invoices on their own?
Yes, but they must be approved by the Ministry of Finance (General Department of Taxation).
Are farmers still subject to tax treatment when bringing goods out of their locality as before?
No, this regulation has been abolished.
Full text
|
MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
|
No.: 92/1997/TT-BTC |
Hanoi, December 25, 1997 |
CIRCULAR
ISSUED BY THE MINISTRY OF FINANCE DECREE NO. 92/1997/TT-BTC DATED DECEMBER 25, 1997 GUIDING AMENDMENTS AND ADDITIONAL PROVISIONS TO CIRCULAR NO. 73 TC/TCT DATED OCTOBER 20, 1997 OF THE MINISTRY OF FINANCE ON REGULATIONS FOR INVOICES AND DOCUMENTARY EVIDENCE FOR GOODS IN CIRCULATION
The Ministry of Finance has issued Circular No. 73 TC/TCT dated October 20, 1997 guiding regulations for invoices and documentary evidence for goods in circulation. To align with current circumstances, the Ministry of Finance guides additional provisions and amendments as follows:
1/ Amend point 3 of Part I as follows:
Invoices and documents stipulated in this Circular include: sales invoices, combined delivery orders and invoices, internal transportation order forms, tax receipts, payment receipts, tickets, stamps must be original copies issued uniformly by the Ministry of Finance or approved for issuance by enterprises by the Ministry of Finance (General Department of Taxation). Other documents such as economic contracts (including purchase-sale contracts, processing contracts, goods exchange contracts...), dispatch orders, movement orders... if they are photocopies or duplicates, must have an official confirmation from the enterprise itself.
2/ Repeal point 8 of Section A of Part II entirely.
3/ Repeal the provision: "Farmers and fishermen bringing agricultural products, forest products, aquatic products in large quantities directly produced or harvested out of their production locality without confirmation from the People's Committee of the commune shall be subject to business income tax and profit tax at the circulation stage" as stipulated in point 1 of Section A of Part III.
This Circular takes effect from the date of issuance.
|
|
Vu Mong Giao (Signed) |
Download
The original file of this document is being updated. Please read the full text and check back later.
Relations map
Click a document to open. A red border = a relation that changes validity.
Translations
This document is available in the following languages: