Vietnam: New procedure for sale and issue of separate invoice at Sub-departments of Taxation

Le Hai

14:10, 26/04/2018

Recently, the General Department of Taxation of Vietnam issued Decision No. 829/QD-TCT promulgating procedure for sale and issue of separate invoices.

When the tax authority sells or issues separate invoices, the Reception and Result ReturnReception and Result Return must follow the following procedure:

- Step 1: Receive and verify the application and guide the household business/self-employed individual to declare and determine taxes and fees (if any) payable;

- Step 2: Affix the receipt acknowledgement stamp to the application; record it in the Application Management software;

- Step 3: Prepare a request for sale of separate invoices and submit it to the head of the Sub-department of Taxation for approval on the same working day;

- Step 4: Transfer the original of tax form to the Sub-division of Tax Declaration and Accounting to update the tax form;

- Step 5: Compare the physical tax payment receipt to the request for sale of separate invoices;

- Step 6: All documents enclosed with photocopy of tax form and photocopy of request for sale of separate shall be forwarded to the Sub-division of Printed Papers.

Details of procedures for sale and issue of separate invoices of other divisions can be found in Decision No. 829/QD-TCT of the General Department of Taxation of Vietnam, which takes effect from April 16, 2018.

Quy trình mới về bán, cấp lẻ hóa đơn tại Chi cục Thuế

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