The official letter no. 2724/CT-TTHT dated 17 may 2013 of HCM taxation department in guidance of output voucher cum internal transport
According to the Official letter No. 2724/CT-TTHT:
Output vouchers cum internal transport are printed, issued and administrated as invoices. If an enterprise orders to print the output vouchers cum internal transport to use for both the enterprise and its branch, the output quantities delivered to each branch must be monitored in ledgers. The branches must use their vouchers in order from small numbers to larger numbers. The vouchers that the branches use must stamped with their seals. The branches suggest that the enterprise’s seal should be stamped on their vouchers are not complied with regulations.
