Circular No. 92/1997/TT-BTC amends and supplements Circular No. 73-TC/TCT guiding the invoice and document regime for goods circulating in the market. The main provisions include confirming copies or photocopies of documents such as economic contracts and warehouse dispatch orders, abolishing some points in the old circular.
적용 범위
Enterprises issue invoices and documents; farmers and fishermen producing and extracting goods.
핵심 사항
- Enterprises → must use original invoices and documents uniformly issued by the Ministry of Finance or approved; copies or photocopies of other documents need to be confirmed by the enterprise itself.
- Farmers and fishermen → are no longer subject to business income tax and turnover tax at the circulation stage for large quantities of goods produced or extracted out of their locality.
🌐 이 문서의 사회적 영향
- Positive impact: Reducing the legal burden on farmers and fishermen; strengthening tax management over enterprises.
- Negative impact: It may cause difficulties in controlling and managing the circulation of goods.
❓ 자주 묻는 질문
What types of invoices must enterprises use?
Enterprises must use original invoices and documents uniformly issued by the Ministry of Finance or approved; copies or photocopies of other documents need to be confirmed by the enterprise itself.
How are farmers and fishermen treated?
Farmers and fishermen are no longer subject to business income tax and turnover tax at the circulation stage for large quantities of goods produced or extracted out of their locality.
Which documents require confirmation of true copies?
Economic contracts (including purchase and sale contracts, processing and manufacturing contracts, exchange contracts...) and warehouse dispatch orders, transfer orders... if they are copies or photocopies.
When does this circular take effect?
This circular takes effect from the date of issuance.
Are farmers and fishermen still subject to taxation for large quantities of goods?
No, farmers and fishermen are no longer subject to business income tax and turnover tax at the circulation stage for large quantities of goods produced or extracted out of their locality.
전문
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MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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Number: 92/1997/TT-BTC |
Hanoi, December 25, 1997 |
CIRCULAR
Guidance for amending and supplementing Circular No. 73-TC/TCT dated October 20, 1997 of the Ministry of Finance on the regime of invoices and vouchers for goods circulating in the market
The Ministry of Finance has issued Circular No. 73 TC/TCT dated October 20, 1997 guiding the regime of invoices and vouchers for goods circulating in the market. To align with current realities, the Ministry of Finance provides additional guidance to amend certain points as follows:
1. Amend Part I, Point 3 as follows:
Invoices and vouchers stipulated in this Circular include: Sales invoices, invoices combined with warehouse dispatch notes, internal transport dispatch notes, tax receipts, payment receipts, tickets, stamps must be original copies uniformly issued by the Ministry of Finance or approved by the Ministry of Finance (General Department of Taxation) for enterprises to issue. Other documents such as economic contracts (including purchase and sale contracts, processing and manufacturing contracts, goods exchange contracts...), warehouse dispatch orders, transfer orders... if they are copies or photocopies, must be certified as true copies by the enterprise itself.
2. Repeal all of Point 8, Section A, Part II.
3. Repeal the provision: "Farmers and fishermen bringing large quantities of agricultural products, forest products, aquatic products directly produced or harvested by themselves out of the production locality without confirmation from the People's Committee of the commune shall be subject to business income tax and profit tax at the trading stage 'as stipulated in Point 1, Section A, Part III."
This Circular takes effect from the date of signature./.
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DEPUTY MINISTER (Signed) Vu Mong Giao |
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