CIRCULAR NO. 39/2014/TT-BTC DATED 31 MARCH 2014 OF MOF IN GUIDANCE OF INVOICES FOR ENTERPRISES HAVING HIGH TAX RISKS
According to Circular No. 39/2014/TT-BTC:
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Enterprises have high tax risks are the ones who should buy invoices from tax authority.
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After 15 days from the date of being informed by tax authority that they are the high-tax risks enterprises, they must stop to use self-printing, order-printing invoices, and then must buy invoices from tax authority.
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Enterprises having high tax risks must submit monthly invoice usage report.
“List of high-tax risks enterprises buying invoices from tax authority is openly announced on Website of GDT with following link: http://gdt.gov.vn/wps/portal/!ut/p/b1/04_Sj9CPykssy0xPLMnMz0vMAfGjzOINTCw9fSzCgv2DTF1MDByDg128nZ3CDIL9TfQLsh0VAfy0rzc!/
