THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence – Freedom – Happiness
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No.
89/2002/ND-CP
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Hanoi,
November 07th, 2002
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DECREE
THE PRINTING, ISSUANCE, USE AND ADMINISTRATION OF INVOICES
THE GOVERNMENT
Pursuant to the Law on
Organization of the Government dated 25 December 2001; Pursuant to the current
laws and ordinances on tax;
Pursuant to the Ordinance on Accounting and Statistics dated 20 May 1988;
Pursuant to the Ordinance on Dealing with Administrative Offences dated 2 July
2002; On the proposal of the Minister of Finance;
DECREES:
Chapter I
GENERAL PROVISIONS
Article 1.
Governing scope and applicable subjects
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Article 2.
Types, forms and contents of invoices
1. The types of invoices
governed by this Decree shall comprise:
(a) Value added invoices.
(b) Sale of goods invoices.
(c) Procurement invoices.
(d) Other types of invoices.
2. Invoices shall be made in one
of the following forms:
(a) Invoices printed on a sample
form.
(b) Invoices printed following a
stipulated form from a cash register.
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3. Invoices shall only have
legal validity when their contents include all the criteria stipulated by the
regulations.
4. The Ministry of Finance shall
provide regulations on the forms of, and the contents of criteria on invoices.
Article 3.
The following terms in this Decree shall be construed as follows:
1. Invoice means any voucher
which is printed on a sample form, printed from a cash register or printed as a
ticket with a face value in accordance with State regulations, fixing the
quantity and value of goods or services purchased, sold or exchanged and fixing
the rights and obligations of parties participating in the transaction of
purchase, sale or exchange of goods or services.
2. Self-printed invoice means an
invoice which an organization or individual is permitted to print, or permitted
to order to have printed, in accordance with a prescribed form.
3. Issuance of an invoice means
an organization or individual introduces into use an invoice which has already
been printed.
4. Invoice symbol means the sign
classifying the invoice by a system of Vietnamese letters plus the year of
issuance of the invoice.
5. Invoice number means a number
following a consecutive order and following a row of natural numbers in the
invoice symbol.
6. Duplicates/counterfoils means
the papers jointly making up one invoice number.
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8. Blank invoice means an
invoice which has been prepared but does not contain contents of a transaction.
9. False invoice means an
invoice which an organization or individual does not have the right to print or
to issue.
Article 4.
Prohibited conduct
It is strictly prohibited for any
organization or individual to print, issue, use, administer, purchase or sell
an invoice contrary to the provisions in this Decree.
Chapter II
PRINTING, ISSUANCE, USE
AND ADMINISTRATION OF INVOICES
Article 5.
Printing invoices
1. The Ministry of Finance shall
print invoices for issuance and sale to organizations and individuals to use in
accordance with the laws and ordinances on tax.
2. Organizations and individuals
shall be permitted to self-print invoices in accordance with the provisions in
this Decree and guidelines of the Ministry of Finance.
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1. When organizations and
individuals who are permitted to self-print invoices place an order for
printing invoices, they must correctly follow the sample approved by the head
of their organization, they must write their full name and sign the sample form
which they send to the organization accepting the printing of invoices, and
they must have a contract for printing invoices with such organization which
specifies the quantity of invoices, the invoice symbols, and the range of
consecutive numbers of the invoices. After each printing occasion or on
termination of a printing contract, the parties must liquidate the contract.
2. Prior to printing a new
tranche of invoices, a report must be made to the tax office on the use of the
former tranche and the following items of the new tranche to be printed must be
registered: invoice symbols, quantity of invoices, the range of consecutive
numbers and the place of printing.
Article 7.
Conditions for, and responsibilities of organizations accepting the printing of
invoices
1. Organizations which accept
the printing of invoices must satisfy the conditions for practising printing in
accordance with law.
2. Invoices must be printed
using a sample form approved in writing by the Ministry of Finance, and must be
compared with the sample form which was approved by the competent person and
provided [to the printer] when the order for printing was made; invoices must
be printed correctly in accordance with the contract signed by the person
making the order, which contract must specify the quantity of invoices, the
invoice symbols and the range of consecutive numbers of the invoices. After
printing is finished, there must be liquidation of the contract, and the
following things must be destroyed: the printing board, the print stereotype,
any excess products printed and any damaged prints.
3. A register shall be opened to
monitor any orders for printing, and every quarter a report must be made and
sent to the tax office on the quantity of invoices printed by each organization
and individual placing an order for printing.
Article 8.
Issuance of invoices
1. The Ministry of Finance shall
issue invoices. When organizations and individuals introduce self-printed
invoices into use, they must provide written notice of the fact of issuance [to
the Ministry of Finance?] and specify the type, form, sample and use period of
the invoices. Organizations and individuals shall be legally liable for the
invoices whose issuance they notify.
2. When organizations and
individuals purchase invoices issued by the Ministry of Finance, they must
write or seal their name, address and tax code number on two duplicates of each
invoice number at the office of the agency issuing the invoices.
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Article 9.
Use of invoices
1. Applicable to organizations
and individuals who sell goods and services:
(a) On the sale or exchange of
goods and services, an invoice must be prepared and handed to the client in
accordance with law.
In the case of retail sale of
goods or provision of services with a value below a stipulated level and the
purchaser does not request an invoice, it is not compulsory to prepare one. The
Ministry of Finance shall regulate the specific monetary level at which it is
not compulsory to prepare an invoice.
(b) When preparing an invoice,
all the printed criteria must be filled in fully and correctly, and any
criteria not filled in must be crossed out. Contents written on any one
occasion on duplicates making up the one invoice number must resemble each
other.
(c) Invoices must be used in
their correct consecutive order moving from small numbers to larger ones,
without jumping a number. If an error is made and it is necessary to invalidate
an invoice, it must be diagonally crossed out and the word “rescinded” written
clearly and all duplicates of the rescinded invoice must be retained.
(d) Invoices not yet used and
invoices already used must be preserved and archived in accordance with the
laws on tax and the laws on accounting and statistics.
(dd) A monthly report must be
made on the status of use of invoices by the 10th day of the following month at
the latest, and an annual report must be made on finalization of use of
invoices by 25 February of the following year at the latest, to the office
which provided the invoices or where their use was registered.
(e) On merger, consolidation,
dissolution, conversion of form of ownership, bankruptcy or interruption1 of
operations, a report must be made on finalization of use of invoices as well as
handing in all unused invoices to the office which provided the invoices or
where their use was registered, within 15 days at the latest from the date of
the decision on merger, consolidation, dissolution, conversion of form of
ownership, bankruptcy or interruption of operations.
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2. Applicable to organizations
and individuals who purchase goods and services:
(a) Organizations and
individuals who purchase goods and services shall have the right and obligation
to request the organization or individual selling the goods and services to
prepare and handover the second duplicate for archiving and use in accordance
with law.
(b) With respect to production
and trading organizations and individuals who declare and pay tax, entities
which are beneficiaries of State budget funds, and entities implementing
projects which purchase goods and services, they shall be responsible to check
the contents of the criteria recorded on invoices and refuse to accept any
invoice on which incorrect criteria are recorded or which record different
values on duplicate invoices retained by each party.
(c) Organizations and
individuals who purchase goods and services for consumption and who properly
retain invoices shall enjoy the benefits of the use of invoices in accordance
with the regulations of the Ministry of Finance.
Article 10.
Use of invoices to procure agricultural, forestry or aquatic goods
1. Where organizations and
individuals procure goods being unprocessed agricultural, forestry or aquatic
goods from sellers being direct producers who do not have a sales invoice, such
purchasers must prepare a procurement invoice and hand it to the seller; if
goods worth one million dong or more are procured, or if goods are purchased on
many occasions from the same seller, the seller’s citizen identity card shall
be relied on to record the full name and address of the seller, the quantity,
unit price and total sum paid, and the seller must be asked to sign his name
and to accept the second duplicate of the invoice.
2. Organizations and individuals
producing agricultural, forestry or aquatic goods and directly selling them to
purchasers must ask such purchasers to prepare a procurement invoice and hand
it to the seller in accordance with the provisions in clause 1 of this article;
and they shall be responsible to retain procurement invoices so that the
invoices can be used for comparison purposes when necessary.
If goods worth one million dong
or more are sold, or if goods are sold on many occasions to the same purchasing
entity or individual procuring goods, [the seller] must present his citizen identity
card so that the purchaser may prepare an invoice and correctly record all the
criteria in accordance with the provisions in clause 1 of this article.
Article 11.
Administration of invoices
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(a) Guide and open a register to
monitor in-coming and out-going invoices, and to register their use and
finalization of use in accordance with the regulations.
(b) Regularly provide a plan for
inspection of use and for administration of invoices which organizations and
individuals print, issue and use.
(c) Preserve and administer
invoices, and not allow them to be damaged or lost.
(d) Notify any loss of
invoices2. Reclaim any invoices which are unused due to: merger, dissolution or
interruption of operations of an entity registering the use of invoices,
changing the sample form of invoices, re-finding invoices which were notified
as having been lost, printing invoices with overlapping symbols or numbers, or
torn invoices which need to be destroyed.
When invoices are reclaimed for
destruction, a list shall be prepared of the criteria, invoice symbols,
quantity and numbers in consecutive order of the invoices to be destroyed. The
Ministry of Finance must approve any destruction of invoices, and a Liquidation
Council must be established in accordance with regulations of the Ministry of
Finance.
2. Applicable to organizations
and individuals using invoices: [They shall:]
(a) Use invoices correctly in
accordance with the regulations; not purchase, sell or give invoices to other
organizations and individuals; not use invoices of other organizations and
individuals; not use invoices to make fraudulent tax declarations or fraudulent
accounting finalizations.
(b) Open a monitoring register,
and have internal management rules and facilities to preserve and archive
invoices in accordance with law. Not allow the destruction or loss of invoices.
(c) Immediately provide written
notification of any loss of an invoice to the office which issued the invoice
or where its use was registered.
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Chapter
III
DEALING WITH
ADMINISTRATIVE BREACHES
Article 12.
Fines for administrative breaches regarding printing of invoices
1. Applicable to organizations
and individuals who order printing of invoices:
(a) A fine of from 1,000,000
dong to 5,000,000 dong shall be imposed for ordering printing of invoices
without the competent State body providing written approval for the invoice
form.
(b) A fine of from 4,000,000
dong to 9,000,000 dong shall be imposed for ordering printing of invoices with
overlapping symbols or numbers.
2. Applicable to organizations
which accept orders for printing invoices:
(a) A fine of from 1,000,000 dong
to 5,000,000 dong shall be imposed for accepting an order for printing invoices
without the competent State body providing written approval for the invoice
form.
(b) A fine of from 4,000,000
dong to 9,000,000 dong shall be imposed for accepting an order for printing
invoices with overlapping symbols or numbers.
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1. A fine of from 500,000 dong
to 1,000,000 dong shall be imposed on an organization or individual who uses an
invoice without providing a notice of issuance of invoice.
2. A fine of from 1,000,000 dong
to 2,000,000 dong shall be imposed on an organization or individual who uses a
self-printed invoice without registering use of the invoice with the tax
office.
Article 14.
Applicable to breaches regarding use of invoices
1. A fine of from 100,000 dong
to 300,000 dong shall be imposed for preparation of an invoice without clearly
completing the criteria on signature or form of payment.
2. A fine of from 2,000,000 dong
to 7,000,000 dong shall be imposed for failure to prepare an invoice on the
sale of goods or services, except for cases where the law does not require an
invoice.
3. Depending on the value
recorded on the second duplicate, a fine shall be imposed for preparation of an
invoice with differences in duplicates of the one invoice number as follows:
(a) A fine of from 500,000
dong to 1,000,000 dong applicable to each invoice number where there are
differences below 1,000,000 dong.
(b) A fine of from 2,000,000 dong
to 3,000,000 dong applicable to each invoice number where there are differences
from 1,000,000 dong to below 5,000,000.
(c) A fine of from 4,000,000
dong to 5,000,000 dong applicable to each invoice number where there are
differences from 5,000,000 dong to below 10,000,000.
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4. Depending on the value
recorded on the second duplicate of the one invoice number, a fine shall be
imposed for use of fraudulent invoices as follows:
(a) A fine of from 1,000,000
dong to 2,000,000 dong applicable to each invoice number where the value is
below 2,000,000 dong.
(b) A fine of from 3,000,000
dong to 5,000,000 dong applicable to each invoice number where the value is
from 2,000,000 dong to below 5,000,000 dong.
(c) A fine of from 6,000,000
dong to 20,000,000 dong applicable to each invoice number where the value is
5,000,000 dong or more.
5. A fine of from 1,000,000 dong
to 2,000,000 applicable to each invoice number shall be imposed for use of an
invoice whose use validity has expired.
6. A fine of from 2,000,000 dong
to 6,000,000 applicable to each invoice number shall be imposed for erasing or
altering the contents of criteria on a used invoice.
7. A fine of from 3,000,000 dong
to 10,000,000 applicable to each invoice number shall be imposed for using a
false invoice.
8. A maximum fine of 100,000,000
dong shall be applied for the breaches stipulated in clauses 3, 4, 5, 6 and 7 of
this article.
Article 15.
Applicable to breaches regarding administration of invoices
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2. A fine of from 1,000,000 dong
to 2,000,000 dong shall be imposed on an organization or individual who fails
to report the use, payment or use finalization of an invoice.
3. A fine of from 1,000,000 dong
to 2,000,000 dong shall be imposed for accepting or purchasing an invoice
incorrectly in terms of the regulations, applicable to each invoice number
used. The maximum level of fine shall be 50,000,000 dong.
Article 16.
Applicable to losing, giving away or selling invoices
1. A fine of 500,000 shall be
imposed for losing the second duplicate of any one unused invoice number.
2. A fine of 200,000 shall be
imposed for losing other duplicates and the second duplicate of any one used
invoice number.
3. Applicable to giving away or
selling invoices:
(a) In a case of giving away or
selling an invoice discovered to have been used, the organization or individual
giving or selling it shall be fined at the level stipulated in clauses 4 and 8
of article 14 of this Decree.
(b) In a case of giving away or
selling an unused invoice then the organization or individual giving or selling
it shall be fined at the level stipulated in clauses 1 and 2 of this article.
4. A maximum fine of 50,000,000
dong shall be applied for the breaches stipulated in clauses 1, 2 and 3 (b) of
this article.
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Any organization or individual
guilty of a breach stipulated in articles 14, 15 or 16 of this Decree which
results in tax evasion shall:
1. Be obliged to repay the
amount of tax evaded.
2. Be subject to a tax fine
pursuant to the laws on tax, or in the case of a serious offence be subject to
criminal prosecution in accordance with law.
Article 18.
Other redressing measures
1. Where an organization or
individual is guilty of a breach stipulated in clauses 3 to 7 inclusive of
article 14 or in clause 3 of article 15 of this Decree, the invoices concerned
may not be declared for deduction or refund of VAT and may not be included in
expenses when calculating tax. In cases where payment has already been made,
then the total sum paid or deducted or refunded or included in expenses for tax
calculation must be paid back; and in respect of entities enjoying State budget
funds, they may not conduct accounting finalization of budget disbursements;
and in respect of investors they may not conduct accounting finalization of the
value of completed capital construction works.
2. Organizations and individuals
shall have their use of invoices temporarily suspended when:
(a) They purchase or sell
invoices incorrectly in terms of the provisions of this Decree.
(b) They fail to implement
decisions imposing a fine for an administrative offence regarding invoices and
tax as stipulated in this Decree.
(c) The maximum duration of
temporary suspension of use of invoices shall be 3 months as from the date of
discovery of a breach in sub-clause (a) above and as from the date an
organization or individual fails to correctly implement a decision imposing a
fine in sub-clause (b) above. If an offence is redressed earlier than 3 months,
then the effectiveness of the temporary suspension of use of invoices shall end
immediately after the day on which redress is completed.
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3. In necessary cases, the tax
office may recommend that the competent State office revoke a business
registration certificate.
4. The tax office shall have the
right to revoke the following: invoices whose use has expired; change of sample
form invoices; invoices which have been re-found after a notice of loss was
provided; invoices printed with overlapping symbols or numbers; torn invoices;
invoices not correctly used in terms of the regulations; and [the tax office
shall have the right] to recall the amount collected from the sale of invoices
contrary to the provisions of this Decree.
Article 19.
Principles and procedures for dealing with breaches; extenuating and
aggravating circumstances; enforcement of, and limitation period for enforcing
penalty decisions
Principles for dealing with
breaches; procedures for imposing fines; extenuating and aggravating
circumstances; and the limitation period for enforcing fines imposed for
administrative offences regarding invoices as stipulated in this Decree shall
be implemented in accordance with the Ordinance on Dealing with Administrative
Offences.
Any organization or individual
which is fined for an offence in printing, issuing, using or administering an
invoice must comply with the decision within a time-limit of ten (10) days as
from the date the competent agency issues the decision on the administrative
offence. If it deliberately fails to comply with such decision, it shall be
compelled to do so in accordance with law.
Article 20.
Authority to deal with breaches
The tax office and the
specialized financial Inspectorate shall have authority to deal with
administrative offences in printing, issuing, using and administering invoices;
and authority to deal with administrative offences in printing, issuing, using
and administering invoices shall be exercised in accordance with the provisions
in articles 36 and 38 of the Ordinance on Dealing with Administrative Offences.
Article 21.
Ascertaining authority to deal with administrative offences in the sector of
printing, issuing, using and administering invoices
1. The principles for
ascertaining authority to deal with administrative offences in printing,
issuing, using and administering invoices stipulated in this Decree shall be
implemented in accordance with the provisions in article 42 of the Ordinance on
Dealing with Administrative Offences.
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3. With respect to any offence
in printing, issuing, using or administering an invoice which resulted in
fraudulent tax declaration or tax evasion and which the law provides must be
prosecuted under the criminal law, the inspecting office or specialized
Inspectorate shall prepare a file and transfer it to the competent agency for
prosecuting criminal offences.
4. Any agency conducting a
criminal prosecution shall notify the results of dealing with any offence in
printing, issuing, using or administering an invoice to the agency which
proposed that there was criminal liability.
Chapter IV
REWARDS, COMPLAINTS AND
DENUNCIATIONS
Article 22.
Provision on complaints and denunciations
Complaints, resolution of
complaints, and denunciations of offences regarding invoices stipulated in this
Decree shall be implemented in accordance with the laws on complaints and
denunciations.
Article 23.
Provision on rewards
Any organization or individual
with work in the discovery, informing, inspecting or dealing with offences in
printing, issuing, using or administering invoices shall be rewarded in
accordance with the regulations of the Government.
Chapter V
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Article 24.
This Decree shall be of full force and effect fifteen (15) days after the date
of its signing.
Articles 13.2, 14, 15.3 and 16
of this Decree shall replace the provisions on administrative offences
regarding invoices in sub-clauses (b), (c), (d) and (dd) of article 6.1 of, and
article 9.3 (a) of Decree No. 49-1999-ND-CP of the Government dated 8 July 1999
on dealing with administrative offences in the accounting sector.
Article 25.
The Minister of Finance shall provide guidelines for the implementation of this
Decree and shall co-ordinate with State offices, political organizations,
socio-political organizations, social organizations and socio-occupational
organizations to provide information on this Decree and to motivate the
citizens to implement and to supervise its implementation.
Article 26.
Ministers, heads of ministerial equivalent bodies, heads of Government bodies
and chairmen of people's committees of provinces and cities under central
authority shall be responsible for the implementation of this Decree.
FOR
THE GOVERNMENT
THE PRIME MINISTER
Phan Van Khai