Uni 09-05-2016 - Guidance on invoices buying from the tax authority

In case, it is applying to coercive measures of invalid invoice notification, if  taxpayers have documents to propose for using each invoice for each shipment, construction to get payments for salary, operating expenses; tax departments  in provinces, cities under control of central grant individual invoices to use with following conditions:

-          Taxpayers have documents to pledge to pay immediately the whole tax amounts of the individual invoices  

-          A part of tax amount at least 15% of revenue to the used invoices.

For some special cases, taxpayers propose for one time but to use many invoices, tax authority must ensure to receive all tax amounts incurred in the individual invoice and receive the due tax amounts as commitment.