OFFICIAL LETTER NO. 4485/TCT-CS DATED 14 OCTOBER 2014 OF GDT IN GUIDANCE OF ORDERING TICKETS, STAMPS, TAGS FOR ACTIVITIES OF PASSENGER TRANSPORT AND INVOICE USAGE REPORT FOR NEWLY-ESTABLISHED ENTERPRISES
According to official letter No. 4485/TCT-CS:
Tax authority does not print the specialized invoices (stamp, ticket, card) for sale. Therefore, for specialized passenger transport invoice (stamp, ticket, card), passenger transporters can continue to order to print, usage and issuance notification under regulations of Circular No. 191/2010/TT-BTC dated 01 Dec 2010 of MOF.
According to article 27 of Circular No. 39/2014/TT-BTC, the newly-established enterprises submit monthly invoice usage report. But recently, according to clause 4 article 5 of Circular No. 119/2014/TT-BTC dated 25 Aug 2014, they do not have to submit monthly invoice usage report.
