Công văn 2724/CT-TTHT

For replying dispatch No. 02/2013-MDC/TCT dated 03/05/2013 of the company’s branch on using ex-warehousing cum internal transport bill, the city taxation department has following opinions:

Pursuant to the Circular No. 153/2010/TT-BTC dated September 28, 2010 of the Ministry of Finance, guiding on goods sale and service provision invoices:

At Clause 4 Article 3 prescribed types and forms of invoices:

“Vouchers which are printed, issued, used and managed like invoices include ex- warehousing-cum-internal transportation bills and ex-warehousing bills of goods sent to agents for sale. (Forms No. 5.5 and No. 5.6, Appendix 5 to this Circular)”

At Clause 1 Article 14 prescribed principles of making out invoices:

“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”

If the company has ordered printing of ex-warehousing cum internal transport bill for sharing both company and company’s branch, company must divide the ex-warehousing cum internal transport bills to the branch for use according to the guide mentioned above, when the branch uses these bills, branch must use seal of branch to stamp on the ex-warehousing cum internal transport bills. The request of the company’s branch for use of ex-warehousing cum internal transport bills which have been stamped with seal of company is not proper with regulation.

The city taxation department notifies the company's branch for implementation in accordance with provisions at legal documents quoted in this dispatch.