Uni 15-05-2014- Circular No. 39/2014/TT-BTC in guidance of invoices for enterprises having high tax risks

According to Circular No. 39/2014/TT-BTC (replacing Circular No. 64/2013/TT-BTC, effective from 01 June 2014), enterprises which have high tax risks and enterprises have behaviors of tax evasion, tax fraud should:

• On 15^th monthly, Taxation Department discloses openly the list of enterprises having high tax risks on Website of General Department of Taxation.
• Enterprises have high tax risks or they have violations of invoices of tax evasion, tax fraud ( generally called “enterprises”) if they are using order-print or self-print invoices, they must cancel the order-print or self-print invoices to buy invoices of tax authority for use within 12 months.

• Enterprises have high tax risks if they do not buy invoices of tax authority and access “website of taxation department and use the software of self-print of tax authority to prepare invoices.
• When running out of 12 months, on basis of enterprises’ submission, tax authority reviews and notifies enterprises of self-printing or continuing to buy invoices from tax authority.
• If enterprises are buying invoices from tax authority and then self-print invoices, they must stop the invoices that have bought from tax authority as from the date starting to use the self-printed invoices.
• Enterprises perform to submit the invoice use situation report within 12 months from the date starting to buy invoices from tax authority. When running out of 12 months, tax authority reviews and notifies enterprises of submitting the quarterly invoice use situation report. If there is no notification of tax authority, they continue to submit the monthly invoice use situation report.