Title: Is it necessary for businesses to notify about no longer using invoices?
Based on Article 21 of Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP regulating invoices for the sale of goods and provision of services issued by the Minister of Finance, the provisions are as follows:
- Organizations, households, and individuals shall notify the tax authorities of invoices no longer in use in the following cases:
a) Organizations, households, individuals approved to cease using Tax Identification Numbers (also known as closing Tax Identification Numbers) by tax authorities must stop using the notified issued invoices that have not been used.
b) Organizations, households, individuals issuing replacement invoices must stop using the unused replaced invoice numbers.
c) Organizations, households, individuals in business who purchase invoices from tax authorities and no longer use them, must destroy the invoices as guided in Article 29 of this Circular.
d) Invoices lost, burned, or damaged follow the guidance in Article 24 of this Circular.
- The directly managing tax authority is responsible for notifying the end of the valid use of the following invoices:
- Invoices not in use due to organizations, households, individuals notifying the tax authority under the cases stated in Clause 1 of this Article.
- Invoices not yet issued when organizations, households, individuals in business escape from the business address without notifying the tax authority;
- Invoices not yet issued by organizations, households, individuals who unilaterally cease business but do not notify the tax authority;
- Invoices purchased from the tax authority, which are given or sold by the organizations, households, individuals.
Therefore, when making such changes, your enterprise must notify the tax authority about the discontinuation of old invoices as required by law.
Respectfully!
