(ĐN) – According to Circular No. 120/2002 TT-BTC dated December 30, 2002 issued by Finance Ministry and Decree No. 89/2002/NĐ-CP dated November 7, 2002 issued by the Government provided guidelines for using self-printed invoices.
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(ĐN) – According to Circular No. 120/2002 TT-BTC dated
General Department of Taxation handles registration procedures as made by corporation and group or unit whose branch offices, affiliates and subsidiaries located at many cities and provinces under the Central Government. The other invoice-users by individuals or organizations shall apply to the competent authority where their head office is located. The invoice pattern self-printed designed by each unit. Self-printed invoices must contain all of the following basic items: Serial number, invoice number, name, address, tax code number of the seller, name, address ... The printing of cash register uniform invoices shall follow the specifications and colors prescribed by the competent authority. The business entity may also print slogans of government policy, company logos or advertisements in the blank space on the invoice or write bilingual into Vietnamese and foreign languages. The self-printed forms need to be approved by tax authority.
To apply for approval to print its own cash register uniform invoices, the business entity shall apply to the competent authority where its head office is located three months before the planned month for using such invoices the first time; if the business entity intends to switch the use of self-printed uniform invoices to government-printed invoices, it shall apply to the tax authority where its head office is located three months before the planned month for using the self-printed invoices for the last time.
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