Công văn 2355/TCT-CS

OFFICIAL DISPATCH

OF THE GENERAL DEPARTMENT PROMULGATING THE INVOICE REGIME ACCORDING TO THE CIRCULAR NO. 153/2010/TT-BTC

To: Binh Dinh Department of Tax

The General Department has received Official Dispatch No. 782/HCQTTVAC dated May 18, 2011 of Binh Dinh Department of Tax on questioning about the implementation of the Circular No. 153/2010/TT-BTC. On this problem, the General Department of Tax has opinion as follows:

At sub-clause 1(d), Article 14 of the Circular No. 153/2010/TT-BTC dated guiding on goods sale and service provision invoices as follows: “d/ Invoices shall be made out with serial numbers in ascending order. A business with different attached units directly selling goods or with different

Authorized establishments, which distributes invoices printed on order with the same symbol to each establishment in the system, must open a book to monitor the quantity of invoices distributed to each attached unit or authorized establishment. Attached units and authorized establishments shall use invoices within the distributed quantities with serial numbers in ascending order.” Basing on above instruction, in the case of business’s branches have much goods liable to three different VAT rate, branch divides invoice book distributed from parent company into three groups to make invoices for customers, at the same time of making invoice for 1 customer correctively to three tax rates, customer of that branch will receive three invoice numbers with non-continuous order number in three different invoice books is not suitable with regulations.

Department of Tax is suggested to guide businesses for implementing basing on current regulations.

The General Department of Tax answers the Department of Tax for acknowledgement./