CIRCULAR 37/2017/TT-BTC DATED 27 APRIL 2017 OF MOF REVISING, ADDING CIRCULAR 39/2014/TT-BTC AND CIRCULAR 26/2015/TT-BTC
On 27 April 2017, MOF issued Circular 37/2017/TT-BTC revising, adding Circular 39/2014/TT-BTC and Circular 26/2015/TT-BTC. Accordingly, some deadlines relating to print-on-order self-printed procedures, invoice issuance notification are shorten as follows:
- Tax authority has opinions in writing about enterprise used self-printed invoices within 2 working days (before this time, is 5 working days).
- Tax authority has notifications about enterprises used print-on-order invoices within 2 working days (before this time, is 5 working days).
- Invoice issuance notification and sample invoices must submit to tax authority within (02) days before enterprises using invoices before this time, is 5 working days)