OFFICIAL LETTER NO. 1839/TCT-CS DATED 20 MAY 2014 OF GDT INVOLVING IN NEW CONTENTS OF CIRCULAR NO.39/2014/TT-BTC ABOUT INVOICE
According to official letter No.1839/TCT-CS:
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From 01 August 2014, the remaining registered export invoices are continued for use. The unregistered export invoices or registered after 31 July 2014 having no use value;
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The charter capital of invoice- self-printing enterprises from when they have tax code basing on the actual contributed capital until the time of invoice issuance more than 1 billion VND;
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For the organizations which provide invoice- self-printing software must report the invoice- self-printing software provision to tax authority in charge quarterly;
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For enterprises having high tax risks must buy invoices with in duration from tax authority but do not buy the order-printing invoices from tax authority, they will use the self-printing invoices in form of using the invoice-self-printing software to prepare sale invoices.
