Dispatch No. 2558/TCT-CS ON 19th JULY, 2012 BY THE GENERAL DEPARTMENT OF TAX ANSWERING ON SOME GUIDANCE IN THE CONTENT OF DECREE No. 51/2010/ND-CP and Circular No. 153/2010/ TT-BTC
If the buyer does not get the bill: As a guidance in point 2.b, Article 14 of Circular 153/2010/TT-BTC dated 28/09/2010 by the Ministry of Finance, in case the purchaser does not take bills or not provide the name, address, tax identification number (if any) must still be billed and marked "purchaser does not get invoice" or "buyer does not provide the name, address, tax identification number."
If the seller loses the original bills (copy 2): Under the guidance in Clause 2, Article 22 of Circular No. 153/2010/TT-BTC dated 28/09/2010 by the Ministry of Finance, the purchaser use invoice (copy 1) together with the minutes of the loss, fire, damaged invoices (copy2) to replace the original invoice (copy 2) and use for tax declaration purpose. The seller is not allowed to make the new bill in place of the lost original invoice (copy 2).
