Decision No. 829/QD-TCT dated April 16, 2018 of the General Department of Taxation on promulgating procedure for sale and issue of separate invoices

THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION 

Decision No.829/QD-TCT dated April 16, 2018 of the General Department of Taxation on promulgating procedure for sale and issue of separate invoices

Pursuant to Government s Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods sold and services provided; Government s Decree No. 04/2014/ND-CP dated January 17, 2014 on amendments to Government s Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods sold and services provided;

Pursuant to Decision No. 115/2009/QD-TTg of September 28, 2009, defining the functions, tasks, powers and organizational structure of the General Department of Taxation affiliated to the Ministry of Finance and guiding documents on functions, tasks, power of units affiliated to General Department of Taxation, Departments of Taxation and Sub-departments of Taxation;

Pursuant to Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance on guidelines for the Law on Tax administration; Law on amendments to the Law on Tax administration and Government s Decree No. 83/2013/ND-CP dated July 22, 2013;

Pursuant to Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance on guidelines for Decree No. 51/2010/ND-CP dated May 14, 2010 and Government s Decree No. 04/2014/ND-CP dated January 17, 2014 on invoices for goods sold and services provided;

Pursuant to Circular No. 151/2014/TT-BTC dated October 10, 2014 of the Ministry of Finance on guidelines for Government s Decree No. 91/2014/TT-BTC dated October 1, 2014 on amendments to certain articles in Decrees on taxation;

Pursuant to Circular No. 92/2015/TT-BTC dated June 15, 2015 of the Ministry of Finance on guidelines for VAT and personal income tax regarding residents doing self-employed business; on guidelines for amendments to personal income tax prescribed in Law on amendments to Laws on taxation No. 71/2014/QH13 and Government s Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for Law on amendments to Laws on Taxation and amendments to certain articles of Decrees on taxation; Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance on guidelines for collection and payment of taxes and domestic revenues to state budget;

Pursuant to Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance on amendments to Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance, Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance;

Pursuant to Decision No. 106/2010/QD-BTC dated January 14, 2010 of the Minister of Finance defining the functions, tasks, entitlements and organizational structure of Departments and Offices affiliated to General Department of Taxation;

Pursuant to Decision No. 566/QD-TCT dated April 5, 2010 of the Director of the General Department of Taxation on working every Saturday to receive and process tax administrative procedure;

Pursuant to Decision No. 747/QD-TCT dated April 20, 2015 of the Director of the General Department of Taxation promulgating procedure for management of printed papers;

Pursuant to Decision No. 1403/QD-TCT dated July 28, 2015 of the Director of the General Department of Taxation promulgating procedure for management of invoices; Pursuant to Decision No. 2531/QD-TCT dated December 11, 2015 of the Director of the General Department of Taxation promulgating procedure for receiving and processing tax administrative procedure of taxpayers according to single-window system at tax authorities;

Pursuant to Decision No. 2371/QD-TCT dated December 18, 2015 ofthe Director of the General Department of Taxation promulgating procedure fortax administration regarding self-employed individuals;

At the request of Director of Department of Finance and Administration affiliated to General Department of Taxation,

DECIDES:

Article 1.To issue together with this Decision procedure for sale or issue of separate invoices applied to tax authorities.

Article 2.This Decision takes effect on the signing date. Guidance on procedure for sale or issue of separate invoices prescribed in Point 15, Point 16 Section I, Part II Procedure for management of printed papers issued together with Decision No. 747/QD-TCT dated April 20, 2015 and Step 1, Step 2 Clause 3.4, Point 3, Section II, Part II Procedure for tax administration applied to self-employed individuals issued together with Decision No. 2371/QD-TCT dated December 18, 2015 of the Director of the General Department of Taxation.

Other matters in accordance with Decision No. 747/QD-TCT dated April 20, 2015 of the Director of the General Department of Taxation shall be implemented.

Article 3.Heads of Departments and units affiliated to General Department of Taxation; Directors of Departments of Taxation of provinces and central-affiliated cities; Managers of Sub-departments of Taxation of districts, district-level towns, cities shall implement this Decision./.

The General Director

Bui Van Nam

PROCEDURE

SALE OR ISSUE OF SEPARATE INVOICES OF TAX AUTHORITIES
(Issued together with this Decision No. 829/QD-TCT dated April 16, 2018 of the Director of the General Department of Taxation)

Part I

GENERAL PROVISIONS

I. PURPOSES, REQUIREMENTS

- Improve quality of management and enhance oversight between units participating in procedure for sale or issue of separate invoices; sense of compliance with laws and regulations on taxation; steadily modernizing management of sale or issue of separate invoices.

- Strengthen effectiveness in management of sale or issue of separate invoices, heightening self-awareness of compliance with laws and regulations on taxation and accounting system of entities associated with goods sold and services provided; enhance management and oversight of superior tax authorities over subordinates and tax authorities over relevant entities in using separate invoices sold or issued.

- Procedure for sale or issue of separate invoices shall be managed consistently in the whole sector, contributing reform of tax administrative procedure, facilitates the tax payment.

- Assign management and inspection responsibilities according to functions and duties of units in tax authorities regarding management of sale or issue of separate invoices.

- Set out specific tasks in the procedure for management of sale or issue of separate invoices in order for tax officers to perform their duties consistently and properly.

II. SCOPE OF ADJUSTMENT AND SUBJECT OF APPLICATION

1. Scope of adjustment:

This procedure sets forth tasks in sale or issue of separate invoices at tax authorities at Departments of Taxation, Sub-departments of Taxation and reporting.

2. Subject of application:

- The procedure for management of sale or issue of separate invoices shall apply consistently in tax authorities (General Department of Taxation, Departments of Taxation, and Sub-departments of Taxation).

- Units in tax authorities participating in the procedure:

2.1. Division of Management of Printed Papers affiliated to Department of Finance and Administration of General Department of Taxation, Sub-division of Printed Papers affiliated to Representative ofGeneral Department of Taxation Office atHo Chi Minh City; Division of Management of Printed Papers affiliated to Department of Taxation of Hanoi and Ho Chi Minh City; Sub-division affiliated to Division of Administration – Management - Finance – Printed Papers affiliated to Department of Taxation; Sub-division of Printed Papers affiliated to Team of Administration – Management - Finance – Printed Papers affiliated to Sub-department of Taxation (Division/Sub-division of printed papers).

2.2. Sub-division of Administration affiliated to Division of Administration – Management - Finance – Printed Papers affiliated to Department of Taxation; Team of Administration – Management - Finance – Printed Papers affiliated to Sub-department of Taxation.

2.3. Sub-division of Reception and Result Return affiliated to Department of Taxation and Sub-department of Taxation.

2.4. Division of Tax Inspection, Division of Tax Examination, Division of Internal Examination affiliated to Department of Taxation; Team of Tax Examination, Team of Internal Examination affiliated to Sub-department of Taxation (Examination Division/Sub-division); Tax Team of inter-commune, inter-ward, inter-commune-level town (hereinafter referred to as inter-commune).

2.5. Division of Tax Declaration and Accounting affiliated to Department of Taxation; Team of Tax Declaration and Accounting affiliated to Sub-department of Taxation (Division/Sub-division of Tax Declaration and Accounting).

2.6. Department of Information Technology affiliated to General Department of Taxation; Division of Informatics affiliated to Department of Taxation; Sub-division of Informatics affiliated to Team of Tax Declaration - Accounting – Informatics or sub-division which is given informatics assignment at Sub-department of Taxation.

III. TERM’S INTERPRETATION

1. State Treasury: State Treasury agency.

2. State budget.

3. TIN: Taxpayer Identification Number.

4. Sale of separate invoices means a tax authority sells separate invoice to a household business or self-employed individual from an invoice book made and issued by the tax authority (including household businesses or self-employed individuals that pay tax every time the tax is incurred and households or individuals leasing assets entitled to buy separate invoices from tax authorities).

5. Issue of separate invoices means a tax authority issues separate invoice from an invoice book made and issued by the tax authority (including organizations other than enterprises but sell goods or provide services; enterprises which were dissolved, went bankrupt, have tax statement completed or have TIN cancelled need dispose of assets requiring in invoice given to the buyer, and regulatory bodies that sell property in an auction not required to pay VAT using credit-invoice method).

Part II

PROCEDURE FOR SALE AND ISSUE OF SEPARATE INVOICES

1. Procedures for sale of separate invoices to household businesses and self-employed individuals at Sub-department of taxation

1.1. Sub-division of Reception and Result Return of Sub-department of taxation shall:

Step 1:

- Receive and verify the application of household business/self-employed individual:

+ Verify if the application for purchase of separate invoices is complete and valid as prescribed in Article 12 of Circular No. 39/2014/TT-BTC, in specific:

++ An application for purchase of invoices using Form in Point 3.3, Appendix 3 issued together with Circular No. 39/2014/TT-BTC;

++ Present ID card (citizen ID card) remaining valid as prescribed in laws and regulations on ID card (citizen ID card);

++ Written declaration (using form No. CK01/AC, Appendix 3 issued together with Circular No. 39/2014/TT-BTC) in terms of business facilities in conformity with business registration certificate or investment license (practice certificate) or establishment decision of competent authority (apply to household business/self-employed individual buying separate invoices for the first time);

++ Power of attorney (in case of authority).

+ Verify if the tax return is complete and valid as prescribed in Clause 2 Article 7 or Point b Clause 1 Article 8 of Circular No. 92/2015/TT-BTC filed by entities entitled to buy separate invoices from tax authorities and information of household businesses and self-employed individuals managed by tax authorities in the Tax Management System (TMS);

+ Check ID card or citizen ID card of those named in the application for purchase of invoices or authorized by household business/self-employed individual through power of attorney as prescribed by law in terms of: Validity period; inspection and reconciliation of information in ID card or citizen ID card of invoice buyers and information stated in the application for purchase of invoices.

+ Review and collate information and documents in the application (application for purchase of invoices and tax return) with entries prescribed in Point 4 and Article 16 of Circular No. 39/2014/TT-BTC, ensuring that household business/self-employed individual has sufficient information to fill in the invoice completely: Details of buyer/user, description of goods/services, unit price, quantity.

- Guide the household business/self-employed individual to declare and determine taxes and fees (if any) payable as prescribed.

If the application is incomplete, misstated, or inaccurate compared with information in the system of tax authority, it shall notify the household business/self-employed individual of correcting deficiencies.

If the household business/self-employed individual is found not having a TIN, the Sub-division of Reception and Result Return shall guide it to submit additional application for issue of TIN for household business/self-employed individual as prescribed in Point 7 Article 7 of the Circular No. 95/2016/TT-BTC dated June 28, 2016 and relevant amending documents.

Each tax officer may not declare or sign the application for purchase of invoices on behalf of the household business/self-employed individual.

- Receive the application for issue of TIN enclosed with a tax form for household business/self-employed individual sent by the Tax Team, and then forward it to the Sub-division in charge of issue of TIN as prescribed in Procedure for tax administration applied to self-employed individuals.

Step 2: Upon receipt of complete application, affix the receipt acknowledgement stamp to the application; record it in the Application Management software as soon as possible in case of complete applications.

Step 3: Prepare a request for sale of separate invoices (enclosed with the application of household business/self-employed individual) and submit it to the head of Sub-department of Taxation for approval on the same working day(Form No. 01 issued herewith).

Step 4: As soon as possible after receiving the approval for request for sale of separate invoices, the Sub-division of Receipt and Result Return:

- Transfer the original of tax form to the Sub-division of Tax Declaration and Accounting to update the tax form to the TMS as prescribed in Procedure for tax administration applied to self-employed individuals.

- Guide household business/self-employed individual to:

+ Prepare physical or electronic tax payment receipt as prescribed in Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance or relevant documents.

+ Pay taxes to State Treasury as prescribed.

Step 5: As soon as possible after receiving physical tax payment receipt, compare it to the request for sale of separate invoices to ensure that category of tax and amount of tax payable is matched as prescribed.

If the household business/self-employed individual pays tax using physical receipt and keeps the original of the tax payment receipt, the tax authority shall maintain its photocopy.

If the household business/self-employed individual makes an electronic tax payment receipt, the tax officer shall search on the website of tax authority, and then compare the found information with the request for sale of separate invoices to ensure the match in terms of type of tax, amount payable as regulated.

Step 6: Within the working day or no later than early subsequent working day, the tax officer shall forward the following to the Sub-division of Printed Papers: All documents enclosed with photocopy of tax form, photocopy of request for sale of separate invoices and physical tax payment receipt of the household business/self-employed individual.

1.2. The Sub-division of Printed Papers affiliated to Sub-department of Taxation shall:

Step 1: Receive documents forwarded from Sub-division of Reception and Result Return.

Step 2: Sell separate invoices to the household business/self-employed individual as soon as practicable after receiving the required documents and collect no fee for sale of separate invoices.

Types of separate invoices: Sales invoices, form No. 02GTTT, etc. made and issued by Departments of Taxation(Sub-division of Printed Papers uses separate invoice books to sell separate invoices).The separate invoice shall bear the seal of supervisory tax authority at the top-left corner of invoice copies.

Step 3: Guide the household business/self-employed individual to completely fill in the invoice as prescribed in Article 4 and Article 16 of Circular No. 39/2014/TT-BTC or relevant amendments provided that both signatures of the seller and the buyer are required as per the law.

The tax officer may not fill in the separate invoice on behalf of the household business/self-employed individual.

Step 4: Before giving the separate invoices to household business/self-employed individual, the tax officer must re-check all entries filled in the invoice to ensure that they are matched with those stated in the request forwarded by the Sub-division of Reception and Result Return affiliated to Sub-department of Taxation.

- When giving invoices, the tax officer guides the household business/self-employed individual as follows: Copy 1 shall be kept to itself, copy 2 shall be given to buyers. Copy 3 shall be kept at Sub-division of Printed Papers affiliated to Sub-department of Taxation in conjunction with the required documents forwarded by Sub-division of Reception and Result Return.

Step 5: As soon as possible after selling separate invoices to the household business/self-employed individual, the tax officer shall insert sufficient information on the separate invoice in terms of amount of tax, fee (if any) paid by the household business/self-employed individual to the Printed Paper Management Program(including entries made on the documents forwarded to the Sub-division of Printed Papers by the Tax Team Leader if the Tax Team has no network connection and has sold separate invoices):

+ Date stated on the application for purchase of invoices made by household business/self-employed individual.

+ Name, address and TIN of household business/self-employed individual.

+ Name, address and TIN of buyer.

+ Template symbol, mark of separate invoice, number of separate invoice, date of sale of separate invoices.

+ Description of good(s) or service(s).

+ Revenue.

+ Paid tax.

- Furthermore, the tax officer shall post certain entries made on the separate invoice on the Invoice Search website of General Department of Taxation (gdt.gov.vn) as follows:

+ Name, address and TIN of household business/self-employed individual.

+ Template symbol, mark of separate invoice, number of separate invoice, date of sale of separate invoices.

+ Tax authority that sells separate invoices.

- Regarding a separate invoice which contains erasures, the tax officer shall remove it from the Printed Paper Management Program (it shall automatically transfer the digital data of removed invoice to the report on use of invoices (form No. BC26/AC)).

- If household business/self - employed individual requests to revise certain entries in a separate invoice which has been given and posted on the Invoice Search website, the tax authority shall, pursuant to Article 20 of Circular No. 39/2014/TT-BTC, guide the household business/self-employed individual to take appropriate actions against the invoice that was filled in.

According to the revision and document confirmed by the seller and the buyer, the tax authority shall sell other separate invoices for replacement or revision; and update replaced or revised entries in the Printed Paper Management Program in accordance with above regulations.

- The Printed Paper Management Program should give a warning if the number order of separate invoice is not inserted continuously in the order from least to greatest.

- The Printed Paper Management Program shall automatically record and transmit data from the register of sale of separate invoices (Form No. ST13/AC) of Sub-department of Taxation to the Printed Paper Management Program of Departments of Taxation for further analysis and risk assessment of data related to separate invoices, in which:

+ The program that supports printing and exclusively monitoring register of sale of separate invoices of Sub-department of Taxation (Form ST13/AC).

+ Register of sale of separate invoices (Form No. ST13/AC) that has a filter function to create a sub-register of separate invoices showing potential risk (of illegal sale/purchase of separate invoices) (form No. ST13.1/AC) according to TIN of household business/self-employed individual that buys separate invoices at least twice a day or at least 5 times a month or earns revenue of at least VND 20 million for 1 separate invoice.

Step 6: Early morning of subsequent working day:

- Access Printed Paper Management Program to look up register of sale of separate invoices (form No. ST13/AC) and sub-register of separate invoices showing potential risk (form No. ST13.1/AC).

- The program displaying ST13/AC and ST13.1/AC shall automatically refer to information publicly on the Invoice Search website of General Department of Taxation to determine which number of invoice that has been successfully sent, has not been sent, or has been sent but failed in transmission to the Invoice Search website from the Printed Paper Management Program:

+ If the number of a separate invoice has been inserted in the Printed Paper Management Program but has not been sent to the Invoice Search website (the send button has not been pressed), the Sub-division of Printed Papers shall send it to the Invoice Search website of General Department of Taxation.

+ If the number of a separate invoice has been sent but failed in transmission, the Sub-division of Printed Papers shall request the Sub-division of Information Technology to update it on the Invoice Search website on the same day.

Step 7: After inserting all entries in applications forwarded by Tax Team Leader in case the Tax Team has no network connection and has sold separate invoices, the Sub-division of Printed Papers shall:

- Print the register of issue or sale of separate invoices (form No. ST13/AC and form No. ST13.1/AC) for applications received by the Tax Team.

- Send 1 copy to the Tax Team Leader (after the Tax Team Leader signs the register ST13/AC and ST13.1/AC) for management purpose in case the Tax Team has assigned to sell separate invoices by Sub-department of Taxation.

1.3. The leaders of Sub-department of Taxation shall:

(1)Check whether a request forwarded by Sub-division of Reception and Result Return have deficiencies or mistakes, if yes, forward it to Sub-division of Reception and Result Return for correcting deficiencies and mistakes.

(2)Approve request and forward it as quickly as possible to Sub-division of Reception and Result Return,

(3)Early morning of subsequent working day, assess the Printed Paper Management Program to examine entries in the register of issue and sale of separate invoices (form No. ST13/AC and form No. ST13.1/AC) and direct the Sub-division in charge of inspecting invoices and risk analysis and evaluation (in writing or email, etc.), as prescribed in Decision No. 1403/QD-TCT dated July 28, 2015 of the Director of the General Department of Taxation or relevant amendments.

The Printed Paper Management Program shall display “History of visiting register of issue and sale of separate invoices”, which contains names of viewers and date to document the time when leaders of Sub-department of Taxation accesses the program which inspecting data of separate invoices.

(4)If a Tax Team of inter-commune which has wide area, rough terrain, and far from the State Treasury is assigned to sell separate invoices to household businesses/self-employed individuals that wish to use separate invoices, the leaders of Sub-department of Taxation shall:

- ensure that the sale of separate invoices must be joined by at least 3 officials, in which 1 official receives and verifies applications and guides the filing of tax return and tax payment (hereinafter referred to as receiving official); Tax Team Leader takes charge of approving applications; and the remaining official takes charge of selling separate invoices and collect tax payment (hereinafter referred to as selling official).

- issue a document stating that the Tax Team Leader shall be in charge of sale of separate invoices and enabling the Tax Team Leader to buy, receive, use, and report the use of invoices, tax statement receipts.

- require the Tax Team Leader to forward the application for purchase of invoices submitted by household business/self-employed individual on the same working day or no later than the subsequent day to Sub-division of Reception and Result Return affiliated to Sub-department of Taxation for further circulation to other Sub-divisions:

+ The original of tax form shall be circulated to Sub-division of Tax Declaration and Accounting affiliated to Sub-department of Taxation.

+ All documents submitted by household business/self-employed individual enclosed with the original of request for sale of separate invoices approved by the Tax Team Leader, photocopy of tax form, documentary evidence of tax payment to State Treasury and tax payment receipt shall be circulated to Sub-division of Printed Papers affiliated to Sub-department of Taxation.

- Depending upon the real circumstances in administrative division, set forth time limit for Tax Team Leader to prepare statement of tax receipts and time limit for payment to State Treasury, in accordance with Article 28 Circular No. 156/2013/TT-BTC dated November 6, 2013 and Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance:Time limit for payment to State Treasury is 5 working days from the date of collecting tax payment from household business/self-employed individual associated with mountainous area, remote and isolated areas, rough terrain areas. If the paid tax exceeds VND 10 billion, it must be paid to Vietnam State Treasury on the same day or no later than morning of subsequent day.

2. Procedures for sale of separate invoices to household businesses and self-employed individuals at Tax Teams affiliated to Sub-departments of Taxation.

A Tax Team shall sell separate invoices to household businesses/self-employed individuals as prescribed in sub-point (4), Clause 1.3, Point 1, and Section II of this document as follows:

2.1. The receiving official of Tax Team shall:

Step 1: Receive, verify and guide the household business/self-employed individual to provide complete documents and file tax return and remit payment in accordance with Step 1 and Step 2 Clause 1.1, Point 1, Part II of this document.

- If the household business/self-employed individual is found not having a taxpayer identification number, the receiving official shall guide household business/self-employed individual to submit additional application for issue of taxpayer identification number for household business/self-employed individual as prescribed in Point 7 Article 7 of the Circular No. 95/2016/TT-BTC dated June 28, 2016 and relevant amending documents.

- After complete application for issuance of TIN is provided, the photocopy of tax form enclosed with the application shall be forwarded (in person or via email) to Sub-division of Reception and Result Return affiliated to Sub-department of Taxation on the same working day or early subsequent day.

Step 2: Promptly after receiving complete application, prepare a request for sale of separate invoices and request the Tax Team Leader to approve it (form No. 01 enclosed with this document) on the same day.

Step 4: As soon as possible after receiving the approval for request from the Tax Team Leader, forward the application (enclosed with the request) to the selling official.

2.2. The selling official of Tax Team shall:

Step 1: Receive application from the receiving official; make a tax receipt to collect all taxes payable as prescribed in the Law on Tax Administration and guiding documents.

Step 2: Sell separate invoices to the household business/self-employed individual and not collect payment from sale of separate invoices; and guide the household business/self-employed individual to fill in sufficient entries of the invoice and use the invoice book to sell invoices to the household business/self-employed individual on the same day as prescribed in Step 2 and Step 3 Clause 1.2, Point 1, Part II of this document.

Step 3: Before giving separate invoices to the household business/self-employed individual, re-check entries filled in by the household business/self-employed individual in the invoices to ensure that they match with those stated in the request forwarded by the receiving official as prescribed in Step 4 Clause 1.2, Point 1, Part II of this document.

Step 4:

- Transfer all paid tax and documents in applications for purchase of invoices to the Tax Team Leader as soon as possible after sale of separate invoices and collection of taxes(bearing signature(s) to confirm the transferred amount of taxes in the photocopy of tax receipt or in a confirmation note between the selling official and Tax Team Leader).

- If the Tax Team has a network system connected with the Printed Paper Management Program of Sub-department of Taxation:

+ After selling separate invoices, the selling official shall insert adequate entries in the separate invoice and the amount of taxes or fees (if any) to the Printed Paper Management Program as prescribed in Step 5, Clause 1.2, Point 1, Part II of this document.

+ The Program shall automatically keep ST13/AC updated; transmit data of separate invoices to Invoice Search website of General Department of Taxation; enable printing of registers ST13/AC and ST13.1/AC according to TIN of the household business/self-employed individual for further analysis and evaluation of risks by the Tax Team.

2.3. The Tax Team Leader of inter-commune shall:

- Check whether a request submitted by receiving official have deficiencies or mistakes, if yes, forward it to the receiving official for correcting deficiencies and mistakes.

- Approve the request and forward it as soon as possible to the receiving official.

- After receiving a complete application for sale of separate invoices forwarded by the selling official, circulate it and remit tax payment to State Treasury as prescribed by Manager of Sub-department of Taxation in Clause 1.3, Point 1, Part II of this document.

- Receive registers ST13/AC and ST13.1/AC sent by Sub-department of Taxation for further analysis and evaluation of risks related to separate invoices in the administrative division.

3. Procedures for issue of separate invoices to non-business entities at Departments of Taxation/Sub-department of Taxation.

3.1. Sub-division of Reception and Result Return of Sub-department of taxation shall:

Step 1:

- Receive and verify the application:

+ Check if the application for issue of separate invoices is complete and valid as prescribed in Article 13 of Circular No. 39/2014/TT-BTC and tax return prescribed in Point c Clause 5 Article 11 of Circular No. 156/2013/TT-BTC, Article 16 of Circular No. 151/2014/TT-BTC (To amend Clause 5 Article 12 of Circular No. 156/2013/TT-BTC) and information about the non-business entity in the Tax Management System (TMS);

+ Check if the ID card or citizen identification card of the person who is assigned by the non-business entity to receive invoices (hereinafter referred to as recipient) remains valid as per the law; and compare entries in the card with such recipient and entries in the request for purchase of invoices.

+ Review and collate information and documents in the application (application for issue of invoices and tax return) with entries prescribed in Point 4 and Article 16 of Circular No. 39/2014/TT-BTC, ensuring that the recipient have sufficient information to fill in the invoice completely: Details of buyer/user, description of goods/services, unit price, quantity.

- Guide the recipient to declare and determine taxes and fees (if any) payable as prescribed.

If the application is incomplete, misstated, or inaccurate compared with information in the system of tax authority, it shall notify the recipient of correcting deficiencies.

If the non-business entity is found not having a taxpayer identification number, the Sub-division of Reception and Result Return shall guide the recipient to submit additional application for issue of taxpayer identification number for non-business entity as prescribed in the Circular No. 95/2016/TT-BTC dated June 28, 2016 and relevant amending documents.

Each tax officer may not declare or sign the application for issue of invoices on behalf of the non-business entity.

Step 2: Upon receipt of complete application, affix the receipt acknowledgement stamp to the application; record it in the Application Management software as soon as possible in case of complete applications.

Step 3: Prepare a request for issue of separate invoices and submit it to the head of Departments of Taxation/Sub-department of Taxation for approval on the same working day(Form No. 01 issued herewith).

Step 4: Do the following tasks as soon as possible after receiving approval for the request for issue of separate invoices from Departments of Taxation/Sub-department of taxation:

- Transfer the original of tax form to the Sub-division of Tax Declaration and Accounting to update the tax form to the TMS as prescribed in Procedure for tax administration applied to self-employed individuals.

- Guide the recipient to:

+ Prepare physical or electronic tax payment receipt as prescribed in Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance or relevant documents.

+ Pay taxes to State Treasury as prescribed.

Step 5: As soon as possible after receiving physical tax payment receipt, compare it to the request for issue of separate invoices to ensure that category of tax and amount of tax payable is matched as prescribed.

If the recipient pays tax using physical receipt and keeps the original of the tax payment receipt, the tax authority shall maintain its photocopy.

If the recipient makes an electronic tax payment receipt, the tax officer shall search on the website of tax authority, then compare the found information with the request for issue of separate invoices to ensure the match in terms of type of tax, amount payable as regulated.

Step 6: Within the working day or no later than early subsequent working day, the tax officer shall forward the tax payment receipt to the Sub-division of printed papers: All documents enclosed with photocopy of tax form, photocopy of request for issue of separate invoices and physical tax payment receipt of the non-business entity.

3.2. The Division/Sub-division of printed papers affiliated to Department/Sub-department of Taxation shall:

Step 1: Receive documents forwarded from Sub-division of Reception and Result Return.

Step 2: Issue separate invoices to the recipient as soon as practicable after receiving the required documents and collect no fee for issue of separate invoices.

Types of separate invoices: Sales invoices, form No. 02GTTT, etc., VAT invoices, 01GTKT, etc. made and issued by Departments of Taxation(Sub-division of Printed Papers uses separate invoice books to issue separate invoices).The separate invoice shall bear the seal of supervisory tax authority at the top-left corner of invoice copies.

Step 3: Guide the recipient to completely fill in the invoice as prescribed in Article 4 and Article 16 of Circular No. 39/2014/TT-BTC or relevant amendments provided that both signatures of the seller and the buyer are required as per the law.

The tax officer may not fill in the separate invoice on behalf of the recipient.

Step 4: Before giving the separate invoices to the recipient, the tax officer must re-check all information made on the invoice the ensure that they are matched with those stated in the request forwarded by the Sub-division of Reception and Result Return affiliated to Sub-department of Taxation.

- Guide the recipient as follows, upon giving invoices: Copy 1 shall be kept by non-business entity, copy 2 shall be given to buyers. Copy 3 shall be kept at Sub-division of Printed Papers affiliated to Department/Sub-department of Taxation in conjunction with the required documents forwarded by Sub-division of Reception and Result Return.

Step 5: Promptly insert entries in the separate invoices and amount of taxes and fees (if any) paid by the recipient to the Printed Paper Management Program after issuing separate invoices:

+ Date of request for issue of separate invoices.

+ Name, address and TIN of non-business entity.

+ Name, address and TIN of buyer.

+ Template symbol, mark of separate invoice, number of separate invoice, date of issue of separate invoices.

+ Description of good(s) or service(s).

+ Revenue.

+ Paid tax.

- Furthermore, the tax officer shall post certain entries made on the separate invoice on the invoice search website of General Department of Taxation (gdt.gov.vn) as follows:

+ Name, address and TIN of non-business entity.

+ Template symbol, mark of separate invoice, number of separate invoice, date of issue of separate invoices.

+ Tax authority that issues separate invoices.

- Regarding a separate invoice which contains erasures, the tax officer shall remove it from of the Printed Paper Management Program (it shall automatically transfer the digital data of removed invoice to the report on use of invoices (form No. BC26/AC)).

- If the recipient requests to revise certain entries in a separate invoice which has been given and posted on the invoice search website, the tax authority shall, pursuant to Article 20 of Circular No. 39/2014/TT-BTC, guide the recipient to take appropriate actions against the invoice that was made.

According to the revision and document confirmed by the seller and the buyer, the tax authority shall issue other separate invoices for replacement or revision; and update replaced or revised entries in the Printed Paper Management Program in accordance with above regulations.

- The Printed Paper Management Program should give a warning if the number order of separate invoice is not inserted continuously in the order from least to greatest.

- The Printed Paper Management Program shall automatically record and transmit data from the register of issue of separate invoices (Form No. ST13/AC) of Sub-department of Taxation to the Printed Paper Management Program of Departments of Taxation for further analysis and risk assessment of data related to separate invoices, in which:

+ The program that supports printing and exclusively monitoring register of issue of separate invoices of Department/Sub-department of Taxation (Form ST13/AC).

+ Register of issue of separate invoices (Form No. ST13/AC) that has a filter function to create a sub-register of sale of separate invoices showing potential risk (of illegal sale/purchase of separate invoices) (form No. ST13.1/AC) according to TIN of non-business entity that is issued with separate invoices at least twice a day or at least 5 times a month or earns revenue of at least VND 20 million for 1 separate invoice.

Step 6: Early morning of subsequent working day:

- Access Printed Paper Management Program to look up register of sale of separate invoices (form No. ST13/AC) and sub-register of separate invoices showing potential risk (form No. ST13.1/AC).

- The program displaying ST13/AC and ST13.1/AC shall automatically refer to information publicly on the invoice search website of General Department of Taxation to determine which number of invoice that has been successfully sent, has not been sent, or has been sent but failed in transmission to the invoice search website from the Printed Paper Management Program:

+ If the number of a separate invoice has been inserted in the Printed Paper Management Program but has not been sent to the Invoice Search website (the send button has not been pressed), the Sub-division of Printed Papers shall send it to the Invoice Search website of General Department of Taxation.

+ If the number of a separate invoice has been sent but failed in transmission, the Sub-division of Printed Papers shall request the Sub-division of Information Technology to update it on the Invoice Search website on the same day.

3.3. The leaders of Department/Sub-department of Taxation shall:

(1)Check whether requests forwarded by Sub-division of Reception and Result Return have deficiencies or mistakes, if yes, forward them to Sub-division of Reception and Result Return for correcting deficiencies and mistakes.

(2)Approve requests and forward them as quickly as possible to Sub-division of Reception and Result Return.

(3)Early morning of subsequent working day, assess the Printed Paper Management Program to examine entries in the register of issue and sale of separate invoices (form No. ST13/AC and form No. ST13.1/AC) and direct the Sub-division in charge of inspecting invoices and risk analysis and evaluation (in writing or email, etc.), as prescribed in Decision No. 1403/QD-TCT dated July 28, 2015 of the Director of the General Department of Taxation or relevant amendments.

The Printed Paper Management Program shall display “History of visiting register of issue and sale of separate invoices”, including: names of viewers and date to document the time when leaders of Department/Sub-department of Taxation accesses the program which inspecting data of separate invoices.

4. Authorization in Printed Paper Management System

- Sub-division of Reception and Result Return, Sub-division of Tax Declaration and Accounting, or Sub-division in charge of inspecting invoices is entitled to obtain authorization to access the Printed Paper Management System to search, view and print registers ST13/AC and ST13.1/AC for management purpose depending on its functions and tasks.

The program shall display “History of visiting register of issue and sale of separate invoices”, including: names of viewers, date.

- Division/Sub-division of Information Technology affiliated to Departments of Taxation/Sub-department of Taxation shall authorize relevant divisions/sub-divisions to access to data of sale or issue of separate invoices as assigned by the leaders.

5. Report on use of invoices to be sold separately or issue separately:

-The Division/Sub-division of printed papers affiliated to Department/Sub-department of Taxation shall:Prepare quarterly reports on use of invoices (form No. BC26/AC) as prescribed in Article 27, Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance. These reports shall be sent to superior Sub-division of Printed Papers thereafter.

-The Division/Sub-division of printed papers affiliated to Department/Sub-department of Taxation shall:Receive and insert reports on use of invoices (form No. BC26/AC) to the Printed Paper Management Program and post them on the Invoice Search website.

6. Consolidation of reports on use of invoices to be sold separately or issue separately:

- According to the registers of issue and sale of separate invoices (Form No. ST13/AC and ST13.1/AC), the Printed Paper Management Program shall make a consolidated report on issue or sale of invoices (Form No. ST13TH/AC) and a consolidated report on issue or sale of invoices showing potential risk (ST13.1TH/AC) at Department/Sub-department of Taxation (including data at the Tax Team).

- The Division/Sub-division of Printed Papers affiliated to Department/Sub-department of Taxation shall:

Send a consolidated report on issue or sale of invoices (form no. ST13TH/AC) and a consolidated report on issue or sale of invoices showing potential risk (ST13.1TH/AC) to General Department of Taxation through the Printed Paper Management System no later than 30th day of the month succeeding the reporting month.

- Departments/Units affiliated to General Department of Taxation:

Department of Inspection, Department of Internal Inspection, Division of Management of Printed Papers affiliated to Department of Finance and Administration, Department of Personal Income Tax Administration and relevant departments/units may obtain authorization to inspect data related to issue and sale of separate invoices nationwide for further inspection, analysis and evaluation of risk.

Part III

IMPLEMENTATIONORGANIZATION

1. Division of Management of Printed Papers of Department of Finance and Administration affiliated to General Department of Taxation shall direct tax authorities to comply with document; cooperate with Department of Information Technology affiliated to General Department of Taxation to instruct tax authorities to initiate procedures for sale or issue of separate invoices in computer system and handle difficulties arising during management of invoices as prescribed in this document.

2. Director of Department of Information Technology affiliated to General Department of Taxation shall build the function of managing invoice to be issued or sold separately in the Printed Paper Management System and provide guidelines for implementation.

3. Director of Departments of Taxation shall implement procedures for sale or issue of separate invoices at Offices of Departments of Taxation and Sub-departments of Taxation as prescribed in this document. The Director shall comprehensively grasp the situation and the list of invoices with potential risk to reorganize the sale or issue of separate invoices in the whole Departments of Taxation.

4. Manager of Sub-department of Taxation shall take full responsibilities for implementing and heightening involved units’ awareness in sale or issue of separate invoices as prescribed by Director of Departments of Taxation and regulations hereof.

5. Difficulties that arise during the implementation of this Circular should be reported to Department of Finance and Administration affiliated to General Department of Taxation for consideration and further amendments to procedures for sale or issue of separate invoices./.

*All Forms are not translated herein.