CIRCULAR

AMENDING AND SUPPLEMENTING CIRCULAR NO. 153/2010/TT-BTC OF SEPTEMBER 28, 2010, GUIDING THE GOVERNMENT'S DECREE NO. 51/2010/ND-CP OF MAY 14, 2010, ON GOODS SALE AND SERVICE PROVISION INVOICES

Pursuant to November 29, 2006 Tax Administration Law No. 7S/2006/QH 1;
Pursuant to June 17, 2003 Accounting Law No. 03/2OV3/QHI1;
Pursuant to June 3, 2008 Value-Added Fax Law No. 13/2008/QH12:
Pursuant to November 29, 2005 E-Transaction Law No. 51/2005/QH11;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations and the April 2, 200S Ordinance Amending and Supplementing a Number of Articles of the Ordinance on Handling of Administrative Violations;
Pursuant to the Government's Decree No. 51/ 2010/ND-CP of May 14. 2010. on goods sale and service provision invoices;
Pursuant to the Government's Decree No. 118/2008/ND-CF of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance amends and supplements Circular No. 153/2010/TT-BTC of September 28, 2010. on goods sale and service provision invoices, as follows:

Article 1. To amend Points a and b. Clause 1. Article 6 of Circular No. 153/2010/TT-BTC of September 28, 2010, as follows:

"Article 6. Creation of self-printed invoices

1. Entities eligible to print invoices by themselves

a/ Enterprises and non-business units eligible to print invoices by themselves after obtaining a lax identification number include:

- Enterprises lawfully established in industrial parks, economic zones, export-processing zones and hi-tech zones;

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- Enterprises with a charter capital of one (01) billion VND or higher actually contributed at the time of notifying the issuance of invoices.

b/ Operating businesses other than those defined at Point a of this Clause may themselves print invoices for sale of goods and provision of services when fully satisfying the following conditions:

- Having obtained a tax identification number;

- Having turnover from goods sale and service provision:

- Having equipment systems (computers, printers, cash registers) for printing and making out invoices upon sale of goods or provision of services;

- Being accounting units as defined in the Accounting Law and having a goods sale and service provision software linked with the accounting software to enable automatic transfer of invoice data to the accounting software (or database) at the time of making out invoices;

- Not being sanctioned for tax-related violations or having been sanctioned for tax-related violations with total paid fines of less than fifty (50) million VND within three hundred and sixty five (365) consecutive days up to the date of notifying the first issuance of self-printed invoices."

Article 2. Organization of implementation

This Circular takes effects 45 days from the date of its signing.

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FOR THE MINISTER OF FINANCE
DEPUTY MINISTER




Do Hoang Anh Tuan