Shortening the Tax Authority's Response Time Regarding the Use of Invoices Conditions in Vietnam

09:54, 11/07/2024

Below is the newly adjusted content in Circular 37/2017/TT-BTC on amendments and supplements to certain regulations on invoices in Vietnam.

The response time for comments and notifications from the tax authority regarding conditions for using self-printed invoices and ordered invoices in Vietnam has been shortened from 05 days to 02 days. To be specific:

- Within 02 working days from receiving a written request from the enterprise, the direct management tax authority must provide its opinion on the conditions for the enterprise's use of self-printed invoices. If no opinion is received within 02 working days, the enterprise is allowed to use self-printed invoices.

- Within 02 working days from receiving a request from the organization or enterprise, the direct management tax authority must issue a Notification regarding the use of ordered invoices. If no opinion is received within 02 working days, the enterprise is allowed to use ordered invoices.

Additionally, the deadline for sending the invoice issuance notification to the tax authority has also been shortened to 02 days.

Circular 37/2017/TT-BTC is effective from June 12, 2017, amending and supplementing Circular 39/2014/TT-BTC and Circular 26/2015/TT-BTC.

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn