Công văn 11520/BTC-TCT

To: Tax Offices of provinces and centrally run cities

The Ministry of Finance has received Official Letters of some Provincial Tax Offices, requesting the guidance on handling the seller’s loss of second originals of used invoices. Regarding this issue, the Ministry of Finance gives its guidance as follows:

When selling goods or services, if the seller has billed an invoice according to regulations but then lost the second original of the invoice (when sending it by post or delivering it to the purchaser, etc.), the seller and the purchaser shall jointly make a written minutes of the fact thereon, clearly stating the month in which the seller made tax declaration and payment the first original, signed by and appended the seal (if any) of the seller’s representative. The seller shall make a photocopy of the first original, sign for certification and append the seal (if any) on it before delivering it to the purchaser. The purchaser may use this photocopy enclosed with the minutes on loss of second original of the invoice as accounting documents and tax declaration.

Concurrently, the seller shall inform the tax authority of the loss of the invoice and be sanctioned by the tax authority for the act of losing second originals of used sale invoices under Article 16 of the Government’s Decree No. 89/2002/ND-CP of November 7, 2002, on the printing, issuance, use and management of invoices.

The Ministry of Finance informs Provincial Tax Offices for information and implementation.