Certain noticeable contents are included in this Circular as follows:
- Notice of sales invoice issuance and sample sales invoices must be submitted to a tax authority within the maximum duration of 02 days before commencement of use of these sales invoices, which will replace the current regulation under which the maximum duration of 05 days before commencement of use of sales invoices are specified;
- Unless otherwise informed in writing by the tax authority after 2 business days of receipt of the written request for use of internally- or externally-printed sales invoices, the requesting enterprise may use these sales invoices. This will replace the current regulation under which 5 business days are specified.
In such case, the head of the tax authority will be responsible for failure to send his/her written response to the requesting enterprise.
The Circular No. 37/2017/TT-BTC is going to enter into force from June 12, 2017.
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