Công văn 1860/TCT-CS

OFFICIAL DISPATCH

ON FORMS OF VALUE ADDED TAX INVOICE

To: Vietnam Airlines Corporation

Answering the Official Dispatch No. 807/TCTHK-TCKT dated April 28, 2022 of the Vietnam on questions on forms of VAT invoice, the General Department of Tax has opinions as following:

At point (dd), Section 2, Article 3 of the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance on forms of invoice as following:

“ Air freight receipts; international freight vouchers; banking service charge vouchers, etc. Their forms and contents comply with international practices and relevant laws.”

At point (b), Section 1, Article 4 of the Circular No, 153/2010/TT-BTC September 28, 2010 of the Ministry of Finance on forms of invoice as following:

“Symbol of invoice number pattern shows the sign of the name of invoice type, number of copies and serial number of the format of a type of invoice (a type of invoice may have different formats).”

Basing on above instruction, Vietnam Airlines Corporation has demand on using “VAT for cargo cash voucher” - Sample 01/GTKT3/001 for airline ticket agencies for Vietnam Airlines Corporation via BSP (BSP - Billing and Settlement Plan - is global intermediate organization established by IATA), Vietnam Airlines Corporation make announcement on issuing invoices prescribed at Article 9 of the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance.

The General Department of Tax responds to Vietnam Airlines Corporation for full understanding./.