VietnameseOfficial Dispatch No. 619/TCT/PCCS of March 04, 2005, On problems related to invoices and receipts
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Official Dispatch No. 619/TCT/PCCS of March 04, 2005, On problems related to invoices and receipts
| 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: | 619/TCT/PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 04/03/2005 | 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 MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 619/TCT/PCCS On problems related to invoices and receipts | Hanoi, March 04, 2005 |
To: The Tax Department Ho Chi Minh City
In response to Official Letter No. 7476/CT-AC of July 27, 2004 of the Tax Department of Ho Chi Minh City on issues in the management and use of invoices and receipts, the General Department of Taxation gives its opinions as follows:
1. Vouchers of collection of school fees from formal and non-formal students of universities, colleges and professional intermediate schools shall be the receipts made according to form No. C27-H provided for in the regime of accounting documents applicable to administrative and non-business units. Receipts may be pre-printed or printed from computers without being registered with tax offices. For other revenues of universities and colleges, including revenues of pre-entrance coaching centers and foreign language centers of such universities, receipts printed and issued by the Tax Departments must be used.
2. Enterprises, which are proceeding with equitization, organizational transformation or ownership form conversion and wish to further use invoices they printed in the initial period for carrying out procedures for grant of tax identification numbers and avoiding wastefulness, may be permitted by tax offices to further use their unused invoices but must affix seals bearing their names and inscribe new tax identification numbers on such invoices. Unused invoices must be inventoried and registered with tax offices for their use.
Enterprises which have used self-printed invoices (according to a form approved by the General Department of Taxation in 1998) for goods and/or services, which were previously VAT-free but are now liable to VAT under changed policies, shall not be permitted to further use such approved form of goods sale invoices.
3. Regarding registration with tax offices of vouchers to be used for prized games (casino), the Finance Ministry issued on February 6, 2004 Official Letter No. 1140/TC-TCDN to guide as follows:
- For slot machines: Slips for coin rejection and feeding, slips for coin exchange, slips for coin deposit, payout slips and turnover slips must all be registered with local tax offices before being used.
- For non-slot machines: Money sums paid by gamers must be registered in money collection receipts (invoices), prizes must be paid out with prize payment slips, and overpaid sums must be returned to gamers with money return slips. All these slips must be registered with tax offices before being used.
The General Department of Taxation notifies this guidance to the municipal Tax Department thereof for knowledge and implementation.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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