VietnameseCircular No. 16/2010/TT-BTC dated February 01, 2010 of the Ministry of Finance on amending and supplementing the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the implementation of The Government’s Decree No. 89/2002/ND-CP of November 7, 2002, on printing, issuance, use and management of invoices
ATTRIBUTE
Circular No. 16/2010/TT-BTC dated February 01, 2010 of the Ministry of Finance on amending and supplementing the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the implementation of The Government’s Decree No. 89/2002/ND-CP of November 7, 2002, on printing, issuance, use and management of invoices
| Issuing body: | Ministry of Finance | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 16/2010/TT-BTC | Signer: | Do Hoang Anh Tuan |
| Type: | Circular | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 01/02/2010 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Accounting - Audit , Tax - Fee - Charge |
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THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 16/2010/TT-BTC | Hanoi, February 01, 2009 |
CIRCULAR
ON AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR NO. 120/2002/TT-BTC OF DECEMBER 30, 2002, GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 89/2002/ND-CP OF NOVEMBER 7, 2002, ON PRINTING, ISSUANCE, USE AND MANAGEMENT OF INVOICES
Pursuant to the June 3, 2008 Law No. 17/2008/QH12 on Promulgation of Legal Documents, and its guiding documents;
Pursuant to the June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax, November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and their guiding documents;
The Finance Ministry amends and supplements the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the implementation of the Government’s Decree No. 89/2002/ND-CP of November 7, 2002, on printing, issuance, use and management of invoices as follows:
Article 1. To amend Point 5, Section I, Part B of the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the implementation of Decree No. 89/2002/ND-CP as follows:
“5. Invoice originals: Each invoice must have at least 3 originals; in cases of using invoices with 2 originals, the approval of the tax office is required; each original shall be used as follows: original 1: For archive; original 2: To be handed to the customer; and original 3: For internal use. For invoices in the form of stamp, ticket or card, an appropriate number of originals may be used provided that it is approved by the tax office.”
Article 2. This Circular takes effect on the date of its signing. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and appropriate amendment and supplementation.
FOR THE MINISTER OF FINANCE DEPUTY MINISTER Do Hoang Anh Tuan |
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