Any dedicated equipment or heavy-duty vehicle undergoing the inspection as a technical inspection or quality assessment at requests of relevant entities shall be charged at a negotiable amount but not exceeding 03 times of inspection charged stipulated in the Schedule 2 III. If invoices declared null and void by tax authorities are kept by organizations, households, and individuals, invoices shall be destructed within 10 working days from they day on which tax authorities make the declaration or the lost invoices are found. Sale of invoices printed on order of provincial-level Tax Departments 1. If the loss of the second sheet is related to a third party e. The authorized party might not make the notice of invoice issuance and reports on the use of authorized invoices.

circular 64/2013/tt-btc

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The contents of the notice of issuance and the sample invoice shall comply with Clause 2 and Clause 3 Article 9 of this Circular, and the form No 3. HUD reserves the right. For an organization dealing in real estate or building infrastructure or houses for sale or transfer which collects money according to project implementation progress or payment schedules under contracts, the date of making out an invoice is the date of collecting icrcular.

Thông tư 64/2013/TT-BTC

The re-inspection charge shall be conformable to the Schedule 7. The present More information.

circular 64/2013/tt-btc

The total amount must be written in words. The digits representing thousands, millions. Business organizations, households or individuals may concurrently create invoices of different forms self-printed invoices, invoices printed on order and e-invoices under Decree No. When detecting signs of violations related to the printing, issuance, management and use of invoices, organizations, households or individuals shall promptly notify such to tax offices.

Specimen invoice is an invoice printed with correct and full contents of the invoice sheet to be handed to the buyer which has a serial number consisting of a series of zeros and is printed or stamped with the specimen mark. Buyers may use legal invoices to prove their ownership of goods and services, enjoy promotion and after-sale benefits, or receive compensation as prescribed by law, to do bookkeeping as prescribed by the laws on accounting; to make tax statement, to apply for ownership registration, and to make statements of state capital as prescribed by law.


In case enterprise X does not want to use the unused invoices that were issued, it must annul the numbers of unused invoices, and make a new notice of invoice issuance as prescribed. When exporting goods, it will use export invoices. By the end ofthe enterprise does not use up all these invoices.

It has been compiled by tribal regulators, Class II gaming operators. Creation of invoices printed on order 1.

circular 64/2013/tt-btc

From the Banking Regulation and Supervision Agency: Sellers and buyers shall manage 64/2013/ht-btc retain statements together with invoices as prescribed. The organization, household or individual is responsible for adjusting the notice.

The financial circulars

For goods subject to use right or ownership registration, to write on the invoice typical numbers and symbols of those goods as required by law upon registration, such as frame and engine numbers of automobiles and motorbikes; address, grade, length, width and number of stories of houses or apartments, etc.

June 09, Introduction This guide is intended to provide businesses offering financial services with information about More information. Based on this principle, directors of provincial-level Tax Departments shall decide on and post up sale prices of invoices. Supermarkets and trade centers shall take responsibility before law for the accuracy of statistics on goods sold against the sales stated in the invoice and goods in inventory.

Agricultural and forestry vehiles include: The enterprise sells goods both domestically and abroad. The goods and services sold in the day shall be written on the statement in chronological order form 5.

The financial circulars

Invoices shall be made in the following forms: Tax offices distributing individual invoices for sale of goods or provision of services are determined as follows: At least 50, dong per product 3 Inspection for certification of quality of imported motorbike engines or motorcycle engines 0. A report must indicate the names, tax identification numbers and addresses of ordering parties; type and symbol of.


The contents of the invoice must be consistent with the transaction; do not make change to the invoice; use the same indelible ink color not red ; numbers and writing must be continuous, do not write on printed words.

It will use value-added invoices for domestic sale and export invoices for export. Vehicles subject to toll Rate of toll 1 Vehicles less than 12 seats, trucks with load of less than 2 tons, public passenger buses 15, — 52, 2 Vehicles from 12 seats to 30 seats; trucks with load from 02 tons to less than 04 tons 20, – 70, 3 Vehicles from 31 seats or more, trucks with load from 04 to less than 10 tons 25, – 87, 4 Trucks with load from 10 to less than 18 tons; 20 feet container trucks 40, -5 Trucks with load from 18 tons or more; 40 feet container trucks 80, -Note: Any dedicated equipment or heavy-duty vehicle that fails to pass the technical safety inspection hold in the afternoon and has the re-inspection completed by the end of the working hour of the following days shall be considered 01 day.

circular 64/2013/tt-btc

To make this website work, we log user data and share it with processors. It may continue to use the remaining invoices in If enterprise X does not want to use invoices which have been issued but remain unused, it shall destroy serial numbers of unused invoices and make a new invoice issuance notice according to regulations.

Goods 64/2013/tr-btc and service provider shall submit reports on the use of invoices upon the division, merger, amalgamation, dissolution, bankruptcy, and transfer of ownership when submitting the final tax statement.