Vietnam: What is the latest form of a report on the loss of invoices of selling public property? What are the regulations on handling the loss of invoices of selling public property?
What is the latest form of a report on the loss of invoices of selling public property in Vietnam?
Pursuant to the provisions of Form No. 16/TSC-HD issued together with Decree 151/2017/ND-CP on the latest form of a report on the loss of invoices of selling public property as follows:
See details and download the latest form of a report on the loss of invoices of selling public property: Click here.
What are the regulations on handling the loss of invoices of selling public property in Vietnam?
Pursuant to the provisions of Point dd Clause 3, Clause 4 Article 99 of Decree 151/2017/ND-CP as follows:
Management of invoices
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3. The agency using the invoice shall:
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dd) In case the invoice is lost, it must immediately report in writing to the financial agency where the invoice is sold according to Form No. 16/TSC-HĐ issued together with this Decree. In case the invoice has been found after announcing the loss, the agency using the invoice must resubmit it to the financial agency where the invoice is sold.
4. In case when selling public property, the agency has been assigned to handle invoiced assets in accordance with regulations but then the buyer loses, burns or damages the copy 2 of invoices, the agency assigned to handle the assets and the buyer shall take a record of the incident, sign and specify the full name of the legal representative (or authorized person), stamp (if any) on the records and the agency makes a photocopy of copy 1 of the invoice signed by the legal representative and sealed on the receipt copy in order to deliver to the buyer. The buyer may use a copy of invoice enclosed with the records of the loss, burning and damage of copy 2 of invoices used for accounting documents. The buyer must take responsibility for the accuracy of the loss, burning and damage of the invoice.
Thus, in case of loss of invoice for selling public property, the agency using the invoice must immediately report in writing on the loss of the invoice for selling public property (according to the form).
In case the invoice has been found after announcing the loss, the agency using the invoice must resubmit it to the financial agency where the invoice is sold.
What types of public property are invoices for selling public property required in Vietnam?
Pursuant to the provisions of Article 95 of Decree 151/2017/ND-CP stipulating invoices for selling public property as follows:
Invoices of selling public property
1. Invoices of selling public property printed by the Ministry of Finance according to Form No. 08/TSC-HĐ issued together with this Decree for use when selling the following types of public property:
a) Public property at agencies, organizations and units (including state-owned houses);
b/ Infrastructure assets;
c) Public property assigned by the State to enterprises for management excluding the composition of state capital at the enterprise;
d) Assets of state-funded projects;
dd) Assets are established for the whole people's ownership;
e) public property are revoked according to decisions of competent agencies and persons;
g) Supplies and materials recovered from the handling of public property.
2. Invoices are closed into books, each with 50 numbers and printed in a continuous sequence of natural digits from small to large.
3. The proceeds for sale of assets stated on the invoice for sale of public property do not include value added tax.
4. It is strictly forbidden for all organizations and individuals that do not fall within the scope specified in Clause 1 of this Article to print their own invoices. Organizations and individuals that print invoices themselves shall be sanctioned for administrative violations, disciplined or examined for criminal liability in accordance with law.
Accordingly, the invoice of selling public property shall applied to the following types of public property:
- Public property at agencies, organizations, units (including state-owned houses);
- Infrastructure assets; public property assigned by the State to enterprises for management excluding the composition of state capital at the enterprise; assets of state-funded projects;
- Assets are established for the whole people's ownership; public property are revoked according to decisions of competent agencies and persons; supplies and materials recovered from the handling of public property.
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