Hipótesis Especificas

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APPENDIX 2

CODE OF INVOICE ISSUED BY DEPARTMENTS OF TAXATION OF PROVINCES AND CENTRALLY-AFFILIATED CITIES

(Issued together with Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance)

Code Provinces and cities Code Provinces and cities

01 Hanoi 34 Binh Thuan

02 Hai Phong 35 Vung Tau

03 Ho Chi Minh City 36 Dong Nai

04 Da Nang 37 Binh Duong

06 Nam Dinh 38 Binh Phuoc

07 Henan 39 Tay Ninh

08 Hai Duong 40 Quang Nam

09 Hung Yen 41 Binh Dinh

10 Thai Binh 42 Khanh Hoa

11 Long An 43 Quang Ngai

12 Tien Giang 44 Phu Yen

13 Ben Tre 45 Ninh Thuan

14 Dong Thap 46 Thai Nguyen

15 Vinh Long 47 Bac Kan

16 An Giang 48 Cao Bang

17 Kien Giang 49 Lang Son

18 Can Tho 50 Tuyen Quang

19 Bac Lieu 51 Ha Giang

20 Ca Mau 52 Yen Bai

21 Tra Vinh 53 Lao Cai

22 Soc Trang 54 Hoa Binh

23 Bac Ninh 55 Son La

24 Bac Giang 56 Dien Bien

25 Vinh Phuc 57 Quang Ninh

26 Phu Tho 58 Lam Dong

27 Ninh Binh 59 Gia Lai

28 Thanh Hoa 60 Dak Lak

29 Nghe An 61 Kon Tum

30 Ha Tinh 62 Lai Chau

31 Quang Binh 63 Hau Giang

32 Quang Tri 64 Dak Nong

33 Thua Thien - Hue

APPENDIX 4

GUIDING THE INVOICING OF GOODS AND SERVICES FOR A NUMBER OF CASES (Issued together with Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of

Finance)

1. Organizations and individuals subject to payment of value added tax by the method of tax deduction when selling goods or providing services must use VAT invoice. When invoicing, organizations and individuals must fully and accurately record the prescribed elements on the invoice. On VAT invoice, it is required to record the selling price without VAT, surcharges and fees charged other than the selling price (if any), VAT, total payment price with tax included;

Organizations and individuals subject to payment of value added tax by the method of direct calculation on VAT and the presumption method when selling goods and providing services must use sales invoices;

2. In a number of cases, the use and recording of invoices and documents are carried out as follows:

2.1. Organizations and individuals subject to tax payment by the method of deduction of tax of sales of goods and services not subject to VAT or VAT exemption shall use VAT invoice.

On the VAT invoice, the payment price is only recorded on the line of selling price, on the line of tax rate, the VAT is not recorded and struck out.

Where organizations and individuals subject to tax payment by the method of deduction of tax but with business activities of gold, silver and precious stone and making payment of VAT by the direct method shall use sales invoice for the business activities of gold, silver and precious stones;

2.2. Organizations and individuals subject to VAT by the method of tax deduction, importing the entrusted goods for other establishments. When delivering goods, the establishment receiving the entrustment shall prepare documents as follows:

The establishment receiving entrusted import when delivering the entrusted imports, if having made payment of VAT at the importing stage, the establishment shall make VAT invoice for entrusted import as a basis for declaration and deduction of input VAT for goods of entrusted imports. Where the establishment receiving the entrusted import has not made payment of VAT at the importing stage, when delivering the entrusted imports, the establishment shall prepare the delivery note cum internal transport together with the prescribed internal transport order as document for circulation in the market. After making payment of VAT at the

importing stage for entrusted imports, the establishment shall make invoices as prescribed above;

To record the VAT upon delivery of entrusted goods:

(a) Selling price without VAT includes: actual value of goods actually imported under the CIF price, import duties, excise taxes and taxes payable under the regulations at the import stage (if any).

(b) VAT rate and the VAT amount are recorded with the tax paid at import stage.

(c) Total of payment (= a + b)

The establishment receiving the entrusted shall make separate VAT invoice for payment for commission of entrusted import;

2.3. Where the importing organizations and individuals print by themselves or order the printing of export invoice for use when exporting goods and services, these organizations and individuals may use their self-printed invoices or invoices ordered for printing to make declaration of tax, payment of tax or tax refunding;

When issuing goods for transport to the border gate or to the place for export procedures, the establishment shall use the delivery note cum internal transport order together with the prescribed internal transport order as documents of circulation of goods in the market;

In case of entrusted imports, when delivering goods to the establishment receiving the entrustment, establishment having entrusted or exported goods using the delivery note cum internal transport with the internal transport order. When the goods are actually exported with certification of customs authority, based on the comparison and certification documents on the quantity and value of goods actually exported of the establishment receiving the entrusted export, the establishment having the entrusted exports shall make VAT invoice for

declaration, payment and refunding of VAT;

2.4. Use of invoices and documents for goods and services of promotion, advertising, samples, and goods donated, offered and internally consumed for organizations and individuals making declaration and payment of VAT by the method of deduction:

a) For goods and services used for promotion, advertising, samples for production and business of goods and services (products, goods and services used for promotion, advertising

and samples under the regulations of commercial law on activities of commercial promotion), they must be invoiced with name and quantity of goods clearly labeled as promotional or advertising items,, free samples; no recording on line of tax rate and VAT but crossed;

b) For goods and services used for donation, offer, exchange and payment instead of salary for employees and internal consumption, they must be issued with VAT invoice (or sales invoice) with all indicators and calculation of VAT as invoice for sales of goods and services to customers.

2.5. For the goods and services with application of method of reduction of selling price and commercial reduction for customers, on VAT invoice, record the selling price reduced, discounted commercially for customers, VAT and total payment price with VAT included;

If the reduction of price and commercial discounts based on the quantity and turnover of goods and services, the amount of reduction and discount of goods sold is calculated by adjustment on the sales and services invoice the last purchase or subsequent period. Where the amount of money reduced or discounted is set up at the end of the program (period) of reduction and discount of goods, the adjustment invoice shall be set up with the list of

number of invoices to be adjusted. The seller and buyer shall declare the adjustment of selling and purchasing turnover, input and output tax;

2.6. Business organizations shall declare and make payment of VAT by the method of reduction deliver goods to the dependent accounting establishments such as branches and stores at localities (provinces and centrally-affiliated cities) for sales or delivery among branches and units dependently on each other; issuing goods to the establishments as agents selling goods at fixed price to earn commission. Based on the method of organization of business and accounting, the establishment may choose one of two ways to use the invoices and documents as follows:

a) Using VAT invoices as a ground for payment and declaration of VAT at each unit and phase independently from each other;

b) Using the delivery note cum internal transport together with the internal transport order;

using the delivery note of goods consigned for sales at the agents as prescribed for goods delivered to the agent establishment together with the internal transport order;

The dependent accounting establishments, branches, stores and agent establishments, upon sales of goods, shall make invoices as prescribed for delivery to the buyers while making list of goods sold in order to be sent to the establishments having goods delivered or consigned for sales (referred to as goods delivery establishment) so that the goods delivery

establishment may make the VAT invoice for goods actually consumed to be delivered to the dependent accounting establishments, branches, stores and agent establishments.

Where the establishment has great quantity and turnover of goods sold, the List may be made for 05 or 10 days once. Where the goods sold have different rate of VAT, it is required to make separate List of goods sold by each group of tax rate;

The dependent accounting establishments, branches, stores and agent establishments shall make declaration and payment of VAT over the goods sold and declared and deducted with input VAT and VAT issued by goods delivery establishment.

2.7. Organizations and individuals as goods purchasing agent by the methods, upon delivery of goods to the establishment having the entrusted purchase must make invoices for agent purchasing goods and commission (if any);

2.8. Organizations and individuals have purchased goods, the seller has issued invoice, the buyer has received the goods but after that the buyer finds that the goods do not have proper specification and quality and must be returned the whole or a part of goods. When returning goods to the seller, the establishment shall make invoice on which indicating that the goods are returned to the seller due to improper specification and quality and amount of VAT;

Where the buyer has no invoice, upon returning of goods, the buyer and seller must make record specifying the type of goods, quantity, value of returned goods at the price without VAT, VAT shown on sales invoice (number and date), reason for return of goods and the seller shall recover the invoice made;

2.9. Organizations and individuals issuing goods for mobile sales shall use the delivery note cum internal transport together with the internal transport order

2.10. Construction establishment having construction and installation works but the time of implementation is long, the payment make by progress or volume of work completed and handed over, must make invoice of payment of volume of construction and installation handed over. The VAT invoice must specify the turnover with and without VAT. Where the completed construction works has been made with payment invoice of works value but when approving the settlement of value of works construction with adjustment of value of

construction volume to be paid, the invoices or documents of adjustment of works value must be made for payment.

2.11. Where the organizations and individuals doing business in real estate, construction of infrastructure and housing for sales and transfer with payment collection by progress of project implementation or progress of payment collection specified in contract, then upon collecting payment, the organizations and individuals must make VAT invoice on which specified with the amount of payment, land price deducted in the turnover with VAT included, rate of VAT and VAT amount.

2.12. Financial leasing organization leasing assets subject to VAT must make invoice as prescribed;

Financial leasing organization leasing assets subject to VAT must have VAT ( for assets purchased in the country) or documents of VAT payment at the importing phase (for imported assets); the total VAT recorded on VAT invoice must match the amount of VAT recorded on VAT invoice (or documents of VAT payment at the importing phase).

Where the assets purchased for leasing not subject to VAT, without VAT payment at the importing phase, the recording of VAT on invoice;

The making of invoice is as follows:

- Where the financial leasing organization transfers all amount of VAT recorded on invoice of assets purchased for financial leasing to the financial leasing tenant and deducted one time with input VAT of financial leasing assets, the financial leasing organization shall make invoice for the financial leasing tenant as a ground for input VAT deduction as follows:

On VAT invoice of the first collection of payment of financial leasing services, the financial leasing

organization shall specify: payment for financial leasing services and input VAT of assets for financial leasing;

on the line of goods amount, specify the value of financial leasing services (with VAT of assets excluded), leave the line of tax rate blank and cross it; specify the amount of input VAT of assets for financial leasing on the line of VAT amount;

- Invoicing upon termination of contract ahead of time:

+ Recovery of assets for financial leasing: Where the financial leasing organization and the tenant select the deduction of entire VAT amount of leased assets, the tenant shall adjust the deducted VAT calculated on the remaining value without VAT determined by the record of recovery of assets for transfer to the financial leasing organization. On the VAT invoice, specify: refunding VAT of assets recovered; on the line of goods amount and tax rate, leave blank and strike out; on the line of tax, specify the VAT amount calculated on the remaining value without VAT determined by the record of recovery of assets;

+ Selling the recovered assets: The financial leasing organization, upon selling the recovered assets, must make VAT invoice as prescribed for customers;

2.13. Organizations and individuals engaged in purchase and sale of foreign currency from abroad shall make a detailed List of sales and purchase turnover by each type of foreign currency. The establishment must keep transaction documents with the seller and buyer abroad in accordance with the law on accounting. The purchase and sale of foreign currency from abroad must be invoiced as prescribed;

2.14. Organizations and individuals trading gold, silver and precious stone, upon purchasing from individuals doing no business and without invoice shall make a List of goods purchased in accordance with Form No. 01/TNDN (issued together with Circular of the Ministry of Finance guiding the corporate income tax)

2.15. Invoices and documents for assets of capital contribution and transferred assets are made as follows:

a) Party having assets as capital contribution is non-business organizations and individuals:

a.1. Where the non-business organizations and individuals have contributed capital by assets to limited liability companies and joint-stock companies, document for assets as capital contribution is the record evidencing the capital contribution and record of delivery of assets;

a.2. Where the individuals use their own assets and value of land use right to establish private enterprises and law office, they shall not perform the procedures for the transfer of asset ownership and land use right to private enterprises. Where there is no legal document

evidencing the prime cost of assets, there must be document valuating the assets of valuation organization as prescribed by law as a basis for accounting of value of fixed asset.

b) Party having assets of capital contribution and transferred assets is business organizations and individuals:

b.1. Assets contributed as capital to enterprises must have the record of capital contribution for business and production, joint-venture agreements, records of assets valuation from contributed capita delivery Board of capital contributing parties ( or evaluation document from organization with evaluation function as prescribed by law) together with documents of asset origin.

b.2. Assets transferred between dependent accounting member units in organizations and individuals; assets transferred upon splitting, separation, consolidation, merger and

conversion of type of business, the organizations and individuals having the assets transferred must have the asset transfer order together with dossier of asset origin and shall not issue invoice.

Where the assets are transferred between dependent accounting unit or member units with legal entity in the same organization and individual, then the organization and individual having the assets transferred must make VAT invoice as prescribed;