VietnameseOfficial Dispatch No. 3907/TCT/DTNN of November 24, 2004, on issuance and making of specific value added invoices
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Official Dispatch No. 3907/TCT/DTNN of November 24, 2004, on issuance and making of specific value added invoices
| 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: | 3907/TCT/DTNN | Signer: | Pham Van Huyen |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 24/11/2004 | 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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Effect status: Known
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 3907/TCT/DTNN | Hanoi, November 24, 2004 |
OFFICIAL LETTER
ON ISSUANCE AND MAKING OF SPECIFIC VALUE ADDED INVOICES
To: | Metro Cash & Carry Vietnam Limited Company (An Phu, An Khanh, District 2, Ho Chi Minh city) |
The General Department of Taxation has received an official letter dated August 24, 2004 (without reference number), from Metro Cash & Carry Vietnam Limited Company (Metro Company), questioning about the issuance of the company’s specific value added invoices. Concerning this issue, the General Department of Taxation hereby gives the following opinions:
According to current regulations on printing, issuance, management and use of invoices and specific characteristics of Metro Company’s business activities, where a purchase of different kinds of goods made by a single customer at one time requires making up more than one value added invoices , the relevant input VAT amount shall be declared and credited according to regulations if the following conditions are fully met:
- These value added invoices are consecutively numbered, counting from the first invoice to the last invoice;
- The last value added invoice must be completely filled in and signed by the seller and the purchaser. The total creditable input VAT amount shall be determined on the basis of this last invoice (the element “total VAT”).
Two or more invoices issued by Metro Company to a single customer at one time shall be considered as valid if they fully meet the aforesaid conditions and such customer has the right to declare the VAT on purchasing for a credit according to current regulations.
Monthly, Metro Company must report to tax agencies on the total number of invoices issued in the month, including cases where more than one invoices are issued for a single goods purchase (with the serial number of each invoice) and preserve invoices under the guidance in the Finance Ministry's Official Letter No. 1318 TC/TCT of February 7, 2002.
The General Department of Taxation hereby notifies Metro Company thereof for compliance.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Van Huyen |
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