VietnameseDecree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices
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Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government providing for goods sale and service provision invoices
| Issuing body: | Government | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 51/2010/ND-CP | Signer: | Nguyen Tan Dung |
| Type: | Decree | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 14/05/2010 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Administration , Tax - Fee - Charge |
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Effect status: Known
THE GOVERNMENT ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ---------- |
No. 51/2010/ND-CP | Hanoi, May 14, 2010 |
DECREE
PROVIDING FOR GOODS SALE AND SERVICE PROVISION INVOICES
THE GOVERNMENT
Pursuant to the December 25, 2001 Law on Organization of the Government;
Pursuant to the November 29, 2006 Law on Tax Administration;
Pursuant to the June 17, 2003 Law on Accounting;
Pursuant to the November 29, 2005 Law on E-Transactions;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations and the April 2, 2008 Ordinance Amending and Supplementing a Number of Articles of the Ordinance on Handling of Administrative Violations;
At the proposal of the Minister of Finance,
DECREES:
Chapter I GENERAL PROVISIONS
Article 1. Scope of regulation
This Decree provides for the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices); the sanctioning of administrative violations related to invoices; tasks and powers of tax administration agencies at all levels as well as agencies and organizations involved in the printing, issuance and use of invoices; and rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices.
Article 2. Subjects of application
1. Goods sellers and service providers, including:
a/ Vietnamese organizations and individuals that sell goods and provide services (collectively referred to as goods and service sellers) in Vietnam or overseas;
b/ Foreign organizations and individuals that sell goods and services in Vietnam or conduct production and business activities in Vietnam and sell goods overseas;
c/ Vietnamese and foreign non-business organizations and individuals that sell goods and services in Vietnam.
2. Invoice-printing organizations.
3. Organizations and individuals that buy goods and services.
4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.
Article 3. Interpretation of terms
1. Invoice means a document made by a seller to record information on goods or service sale under law.
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