OFFICIAL LETTER NO.2010/TCT-TVQT DATED 30 MAY 2014 OF GDT IN GUIDANCE OF SOME CONTENTS OF INVOICES IN COMPLIANCE WITH CIRCULAR NO.39/2014/TT-BTC
Official letter No. 2010/TCT-TVQT in guidance of Circular No. 39/2014/TT-BTC, in which, some contents should be notes as follows:
-
Guiding on some entities of buying invoices from tax authority
-
Business organizations, enterprises paying VAT under the direct method to revenue.
-
Enterprises are using self-printed, print-on-order invoices belonging to” List of enterprises belonging to high risks of tax buying invoices from tax authority” posted on Website of GDT.
-
Enterprises are using self-printed, print-on-order invoices with violation behaviors of invoices are penalty for tax evasion, tax fraud.
-
Guiding on procedures, files of buying invoices from tax authority.
-
Guiding on self-printed, print-on-order procedures of business organizations.
-
Guiding on monthly/quarterly invoice usage report.
-
Guiding on treatment for invoices in case of business organizations changing names, addresses and having invoices with the issuance notification but are not used up.