Circular No. 16/2010/TT-BTC on amending and supplementing the Finance Ministry’s đã được thay thế bởi Circular No. 153/2010/TT-BTC guiding the Government's Decree No. 51/20107ND-CP và được áp dụng kể từ ngày 01/01/2011.
Nội dung toàn văn Circular No. 16/2010/TT-BTC on amending and supplementing the Finance Ministry’s
THE MINISTRY OF FINANCE
SOCIALIST REPUBLIC OF VIET NAM
Hanoi, February 01, 2009
ON AMENDING AND SUPPLEMENTING THE FINANCE MINISTRY’S CIRCULAR NO. 120/2002/TT-BTC OF DECEMBER 30, 2002, GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE NO. 89/2002/ND-CP OF NOVEMBER 7, 2002, ON PRINTING, ISSUANCE, USE AND MANAGEMENT OF INVOICES
Pursuant to the June 3, 2008 Law No. 17/2008/QH12 on Promulgation of Legal Documents, and its guiding documents;
Pursuant to the June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax, November 29, 2006 Law No. 78/2006/QH11 on Tax Administration, and their guiding documents;
The Finance Ministry amends and supplements the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the implementation of the Government’s Decree No. 89/2002/ND-CP of November 7, 2002, on printing, issuance, use and management of invoices as follows:
“5. Invoice originals: Each invoice must have at least 3 originals; in cases of using invoices with 2 originals, the approval of the tax office is required; each original shall be used as follows: original 1: For archive; original 2: To be handed to the customer; and original 3: For internal use. For invoices in the form of stamp, ticket or card, an appropriate number of originals may be used provided that it is approved by the tax office.”
Article 2. This Circular takes effect on the date of its signing. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for consideration and appropriate amendment and supplementation.
FOR THE MINISTER OF FINANCE