Nội dung toàn văn Official Dispatch No. 4673/TCT-PCCS on writing names, addresses and tax identifi
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THE MINISTRY OF FINANCE |
SOCIALIST REPUBLIC OF VIET NAM |
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No. 4673/TCT-PCCS |
Hanoi, December 23, 2005 |
OFFICIAL LETTER
ON WRITING NAMES, ADDRESSES AND TAX IDENTIFICATION NUMBERS ON ORIGINALS 2 OF INVOICES
To: The Tax Department of Quang Nam province
In reply to Official Letter No. 1248/CT-AC dated November 29, 2005, of the Tax Department of Quang Nam province, inquiring about writing or stamping names, addresses and tax identification numbers on originals 2 of invoices, the General Department of Taxation hereby gives the following opinions:
Point 1.2, Section IV, Part B of the Finance Ministry’s Circular No. 120/2002/TT-BTC of December 30, 2002, guiding the printing, issuance, management and use of invoices, stipulates that: “Invoices shall be sold to organizations and individuals that are not allowed to print invoices by themselves for use. When selling invoices, tax offices shall guide and inspect organizations and individuals to write or stamp their names, addresses and tax identification numbers on original 2 of each invoice before they take invoices out of the tax offices.”
According to this guidance, when purchasing invoices at tax offices, organizations and individuals shall directly write or stamp their names, addresses and tax identification numbers on original 2 of each invoice before taking invoices out of the tax offices.
For issuing invoices to customers, organizations and individuals may write or typewrite once on invoices, making their originals have the same contents as guided at Point 1.2, Section VI, Part B of Circular No. 120/2002/TT-BTC.
Regarding the Tax Department’s report that originals 2 of invoices having names, addresses and tax identification numbers written with a pen (in ink) were not accepted by customers, thus causing difficulties to enterprises, in order to solve this problem, the Tax Department should advise enterprises to stamp their names, addresses and tax identification numbers on originals 2 of invoices like what other enterprises has done.
Above is the General Department of Taxation’s answer to the inquiry of the Tax Department for the latter’s knowledge and compliance.
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FOR THE GENERAL DIRECTOR OF
TAXATION |
