VietnameseOfficial Dispatch 1003 TCT/PCCS of April 4, 2005, on the duration for archive of invoices pre-printed with face value
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Official Dispatch 1003 TCT/PCCS of April 4, 2005, on the duration for archive of invoices pre-printed with face value
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 1003/TCT/PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 04/04/2005 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Tax - Fee - Charge |
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Effect status: Known
THE FINANCE MINISTRY THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 1003/TCT/PCCS | Hanoi, April 4, 2005 |
OFFICIAL LETTER
ON THE DURATION FOR ARCHIVE OF INVOICES PRE-PRINTED WITH FACE VALUE
To: Provincial/municipal Tax Departments
The General Department of Taxation has recently received official letters from several provincial/municipal Tax Departments, inquiring about the duration for archive of invoices, stamps, tickets and receipts pre-printed with face value. Concerning this matter, the General Department of Taxation gives the following opinion:
According to the provisions of Article 30 of the Government's Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Accounting Law applicable to business activities, accounting documents must be archived for at least 5 years. Accounting documents which must be archived for at least 5 years are those used for regular management and administration but not for directly making accounting book entries or making financial statements.
Pursuant to the above-said provisions, enterprises that use invoices, stamps or tickets pre-printed with face value (motorcycle watch tickets, entrance tickets, passenger tickets, etc.) in large quantities and do not use tickets pre-printed with face value for directly making accounting book entries or making financial statements, must archive filed or controlled copies of such tickets for at least 5 years.
The General Department of Taxation hereby notifies provincial/municipal Tax Departments thereof for compliance.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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