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THE MINISTER OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 2905/QD-BTC
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Hanoi,
November 09, 2010
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DECISION
CORRECTING THE FINANCE MINISTRY'S CIRCULAR NO.
153/2010/TT-BTC OF SEPTEMBER 28, 2010, GUIDING THE GOVERNMENT'S DECREE NO.
51/2010/ND-CP OF MAY 14, 2010, ON GOODS SALE AND SERVICE PROVISION INVOICES
THE MINISTER OF FINANCE
Pursuant to June 3, 2008 Law No. 17/2008/ QH12 on Promulgation of Legal
Documents;
Pursuant to the Government's Decree No. 104/2004/ND-CP of March 23, 2004, on
"CONG BAO" of the Socialist Republic of Vietnam;
Pursuant to the Government's Decree No.U8/2008/ND-CP of November 27, 2008,
defining the functions, tasks, powers and organizational structure of the
Ministry of Finance;
At the proposal of the General Director of Taxation,
DECIDES:
Article 1.
To correct a number of contents of the Finance Ministry's Circular No.
153/2010/TT-BTC of September 28, 2010, guiding the Government's Decree No.
51/2010/ND-CP of May 14, 2010, on goods sale and service provision invoices,
and Appendices 1,3 and 5 to the Circular (attached with corrected forms and
tables, not printed herein) as follows:
1. Regarding export invoices, Clause 1, Article 4,
states:
"An export invoice must contain the serial number
of invoice; name and address of the exporter; name and address of the importer;
name of goods or service, unit of calculation, quantity, unit price, amount and
signature of the exporter (Form No. 5.4, Appendix 5 to this Circular)."
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"An export invoice must contain the serial
number of invoice; symbol of invoice number pattern and symbol of invoice: name
and address of the exporter; name and address of the importer; name of goods or
service, unit of calculation, quantity, unit price, amount and signature of the
exporter (Form No. 5.4, Appendix 5 to this Circular)."
2. Point 1.3, Appendix 1, states:
"The 3 last characters show the year of invoice
issuance announcement and form of invoice.
The year of invoice issuance announcement is presented
with the two last digits of the number showing the year of issuance
announcement."
To be corrected as:
"The last 3 characters show the year of invoice
creation and form of invoice.
The year of invoice creation is presented with the
two last digits of the number showing the year."
3. Forms 3.1 and 3.2, Appendix 3
- In the section of information on the seller and
buyer, items "address" and "account number" are printed on
the same line.
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- In the section of information on the seller, to
move item "account number" down to the line of "telephone".
- In the section of information on the buyer, to move
item "account number" to a separate line.
4. In Form
3.4, Appendix 3, to remove item "tax office head's signature of
approval".
5. Form 3.5, Appendix 3, states:
"Name of invoice issuer (Company A/Hanoi Tax
Department)".
To be corrected as:
- "Name of invoice issuer"
- To add "Form TB01/AC (promulgated together
with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28.
2010)" to the right corner of this Form.
- To add column "Printing order contract"
with two sub-columns "Number" and "Date".
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- To add "Form TB 02/AC (promulgated together
with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28,
2010)" to the right corner of this Form.
- To add column "Printing order contract"
with two sub-columns "Number" and "Date".
7. Form 3.9, Appendix 3
- To add column "From number... to number".
- To replace column "form of invoice" with
column "symbol of invoice".
- To add "Form BC 26/AC (promulgated together
with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28,
2010)" to the right comer of this Form.
8. Form 3.11, Appendix 3
To add "Form TB 03/AC (promulgated together with
the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28,
2010)" to the right corner of this Form.
- To remove line "date..." above the title
of form "Notice of invoice destruction result".
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- In the section of information on the buyer, items
"tax identification number"; "address" and "account
number" are printed on the same line.
To be corrected as:
- To add item "tax identification number"
to the section of information on the buyer.
- To move item "account number" down to the
line containing item "method of payment".
10. Form 5.6, Appendix 5:
- The Notes states ''Second copy: For goods transportation."
To be corrected as:
- "Second copy: For goods agents".
Article 2.
This Decision takes effect on the date of its signing and applies from January
1, 2011, which is the effective date of the Finance Ministry's Circular No.
153/2010/TT-BTC of September 28, 2010.-
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UNDER THE AUTHORIZATION
OF THE MINISTER OF FINANCE
CHIEF OF THE MINISTRY OFFICE
Nguyen Duc Chi