Uni 20-08-2014 - Guidance on some contents of invoices

Official letter No. 2010/TCT-TVQT in guidance of Circular No. 39/2014/TT-BTC, in which, some contents should be notes as follows:

1. Guiding on some entities of buying invoices from tax authority

• Business organizations, enterprises paying VAT under the direct method to revenue.
• Enterprises are using self-printed, print-on-order invoices belonging to” List of enterprises belonging to high risks of tax buying invoices from tax authority” posted on Website of GDT.
• Enterprises are using self-printed, print-on-order invoices with violation behaviors of invoices are penalty for tax evasion, tax fraud.
• Guiding on procedures, files of buying invoices from tax authority.

2. Guiding on self-printed, print-on-order procedures of business organizations.
3. Guiding on monthly/quarterly invoice usage report.
4. Guiding on treatment for invoices in case of business organizations changing names, addresses and having invoices with the issuance notification but are not used up.