- Pursuant to the Circular no 26/2015/TT-BTC dated 27th February 2015 of Ministry of Finance guiding the VAT and tax administration as provided for in the Decree no 12/2015/NĐ-CP dated 12th February 2015 of Government providing in detail the implementation of the Law on supplementing, amending a number of articles of tax laws, supplementing, amending a number of articles of Decree on taxation and supplementing, amending a number of articles of the Circular no 39/2014/TT-BTC dated 31st March 2014 of Ministry of Finance on goods sale invoice and service provisions invoice which has the following guidelines as follows:
+ Point a Clause 7 Article 3 supplements, amends Point b Clause 1 Article 16 of the Circular no 39/2014/TT-BTC as follows:
“7. Article 16 is amended as follows:
a) Point b Clause 1 of Article 16 (amended in Clause 3 Article 5 of Circular No. 119/2014/TT-BTC) is amended as follows:
“b) When selling goods and services, including those used for trade promotion, advertising, samples, goods and services used for donation, exchange, or paid as salaries (except for goods internally circulated or internally used to proceed production), the seller must issue invoices.”
+ Point a Clause 7 Article 3 supplements, amends Point b Clause 1 Article 16 of the Circular no 39/2014/TT-BTC as follows:
“b) Point d Clause 2 of Article 16 is amended as follows:
b) With regard to the item “Tên, địa chỉ, mã số thuế của người bán” (name, address, TIN of the seller), “tên, địa chỉ, mã số thuế của người mua” (name, address, TIN of the buyer):
The seller must write the full name or abbreviated name if it can help identify the correct buyer/seller. The TIN must be written correctly.
In case goods are sold by a dependent unit of the organization using a separate TIN, the name, address, and TIN of such affiliated unit must be written. If the dependent unit does not have a TIN, the TIN of the headquarter shall be written... ”
Based on the above legal provisions, in case where dependent units of Ha Noi City Electric Corporation provide services to clients and its other dependent units in accordance with legal provisions, then upon providing services the dependent units prepare invoices in accordance with guideline in the Clause 7 Article 3 the Circular no 26/2015/TT-BTC dated 27th February 2015 of Ministry of Finance.
It request that the Company base on the practical situation and provisions of the above legal documents to properly implement.
If there are any obstacles during implementing process the Company can study guiding documents of Ha Noi City Tax Department posted on the website http://hanoi.gdt.gov.vn or contact Tax Examination – Inspection Division No 3 to be further supported.
Vietnam Taxation Magazine