CIRCULAR Guide the implementation of Decree No. 51/2010/ND-CP date May 14, 2010 of the Government for sale of goods on invoice, service providers Pursuant to the Tax Administration Law No. 78/2006/QH11 November 29, 2006; Pursuant to the Accounting Law of 03/2003/QH11 June 17, 2003; Pursuant to the Electronic Transactions Act No.51/2005/QH11 November 29, 2005; Pursuant to the Ordinance on Handling Administrative Violations July 2, 2002 Ordinance mending and supplementing some articles of the Ordinance on Handling Administrative Violations April 2, 2008; Pursuant to Decree No. 51/2010/ND-CP May 14, 2010 of the Government's regulations on the sale invoices for goods or providing services; Pursuant to Decree No. 118/2008/ND-CP of November 27, 2008 of the Government regulating functions, tasks, powers and organizational structure of the Ministry of Finance. Ministry of Finance guiding the implementation of the following:

Part I GENERAL GUIDELINES Article 1. Scope Circular instructions on printing, distribution and use of sale invoices for goods or providing services (hereinafter referred to as Invoice); administrative sanctions on the invoice duties and powers of agencies at all levels of tax administration and agencies and organizations involved in the printing, distribution and use of invoices, rights, obligations and responsibilities of agencies, organizations and individuals in the printing and distribution, using invoices. Article 2. Application objects 1. The seller of goods or provision of services, including: a. Organizations and individuals Vietnam business selling goods or providing services (collectively, the sale of goods and services) sold in Vietnam or abroad; b. Organizations and foreign individuals and business sell goods and services in Vietnam or business in Vietnam selling a broad; c. Organizations and individuals in Vietnam or abroad, but have no business selling goods and services in Vietnam. 2. Invoice printing organizations. 3. Organizations and individuals to purchase goods and services. 4. Management agencies at all levels of tax and other organizations and individuals involved in the printing, distribution and use of invoices. Article 3. Types and forms of invoice vouchers 1. Voucher invoice is set by the seller, noted sales of information goods and services as prescribed by law.

2. The type of invoice: a. Invoice value as sales invoices, services for domestic institutions and individuals to value added tax by deduction method. (Form No 3.1, Apendix 3 & Form 5.1 Apendix 5 attached in this circular) b. Sales invoices as invoices and sale of goods and services for local organizations and individuals to value added tax under the direct method. (Form No 3.2, Apendix 3 & Form 5.2 Apendix 5 attached in this circular) Organizations and individuals in tax-free when selling goods or providing services to each other, exported to foreign countries to use sales receipts, invoices marked "For organizations and individuals in non- tariff "(Form No. 5.1. Appendix 5 attached herewith). c. Export invoice is an invoice used in the export business of goods and services abroad, exports to non-tariff area and the case is considered as export under the provisions of Trade law d. Other invoice include: tickets, cards, receipt of insurance, e. Receipts air freight; receipts freight international vouchers banking ..., form and content are prepared in accordance with international practice and the provisions of relevant laws offices. 3. Invoice forms: Invoices are presented in the following forms: a. Self-printed invoices are invoices issued by organizations and individuals doing business in order to print on computer equipment, cash registers or other machines when selling goods or services; b. Electronic invoicing is a collection of electronic data messages from the sale of goods and services, is constructed, established, send, receive, store and manage in accordance with the Law on electronic transactions and documents guiding; c. Invoices are printing invoices by organizations and individuals located in the business form to use for business goods, services, or by the tax authorities in order to grant form, sold to theindividuals. 4. The following documents are printing, distribution, use and management such as invoice: invoice-cum internal transport, invoices consignment agent (Form No. 5.5 and 5.6 Appendix 5 promulgated with Circular). Article 4. Contents of invoice 1. Content required on the invoice a. Name invoices Type the name shown on each invoiceing invoice. Example: VALUE ADDED INVOICE, INVOICE OF SALE ... Where the invoices used as vouchers for the specific accounting or sales, you can add other names attached, but keep the name of the invoice with the font size or smaller than shown in parentheses.Example: VALUE ADDED INVOICE - warranty, ... For the export invoices, invoices can now be called EXPORT INVOICE or other names under a common practice, commercial practice. For example: EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE ...

b. Symbols and signs the invoice forms invoice. Symbols form the invoice is information showing signs invoice named types, numbers of copies, number patterns in a one Invoice. ( One kind of invoice can have multiple forms) Invoice sign a hallmark of invoices in the system in Vietnamese letters and the year issuing invoices. c. Name of Copys Invoice - Contact the newspaper invoice is in the same invoice number. Each invoice must be from two to back up and to a maximum of 9, in which: Copy 1: Save. Copy 2: for handing to the buyer - The Copy from the 3rd onwards to be named but who uses specific provisions creating invoices. d. Number of invoices Number of the invoice number as a natural sequence of symbols invoice, a maximum of seven digits in a sign the invoice. e. Name, address, tax identification number of the seller; f. Name, address, tax identification number of the buyer; g. Names of goods, services, unit, quantity, unit price of goods and services, the amount in figures and words For the VAT invoice , the unit price is the price without value added tax and the tax rate must be value added, the amount of value added tax, the total amount payable in figures and words. h. Buyers, sellers name and signature, stamp sellers (if any) and the date, month and year of invoiceing. i. Name of printing organization. For printing invoices, invoices must show the name and tax identification numbers of organizations that print on each invoice, including organizations recognized in cases decided in invoiceing invoices for self-use. j. Writing invoice is Vietnamese. Where to write more letters overseas, foreign letters are placed right in parentheses () or placed just under the Vietnamese and the smaller size.Invoice numbers are the natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; following the thousand, million, invoiceion, trillion, trillion, trillion invoiceion, a point (.) when the word following the number of units to put a comma (,) after filling the unit. Each invoice form used by an organization or individual must have the same size. For the export invoice, the content was made on the export invoice must include the invoice number, name, address unit export names and addresses of imported units, names of goods and services , unit, quantity, unit price, amount, signature of export unit (model No. 05/04 Annex 5 attached herewith). Incase invoices for export use only one language, the use of English. Organizations and individuals are using the invoice value for the sale of goods or providing services to non-tariff area and the case is considered as export under the provisions of commercial law. For example: - Company A has engaged in both domestic sales and export activities in foreign countries. A businesses using invoices for value-added selling activities in the

country. For the export abroad, the enterprise A uses to export invoices as instructed on the criteria. - Company B is a medium enterprise engaged in selling both domestic sales activities for organizations and individuals in non-tariff areas. Enterprise B is used invoice value for both activities. 2. Content is not required on the invoice. a. In addition to the guidelines required under paragraph 1 of this Article, organizations and individuals can create additional business information to serve other business activities, including creating logos, promotional or decorative image report. b. Text size of the information to create more smaller size of the smallest text content required. c. Generate additional information to ensure compliance with current legislation, do not hide, obscure content required on the invoice. 3. Some cases the invoices do not necessarily have all the required content a. To organize the business of selling goods or services can create, distribute and use the invoice does not necessarily have to be signed buyer, seller's stamp in the following cases: electricity invoice, water invoice; invoiceing of telecommunications services; banking invoice to meet the conditions themselves according to the guidance in this Circular. b. The following cases are not necessarily contain all the content required, except if the buyer is the seller's accounting requirements must invoice is full of content guidance in paragraph 1 of Article this: - Invoice Self's business organization in supermarkets, shopping centers, established under the provisions of law do not necessarily have the name, address, tax identification number and signature of the buyer, the seller signs . - For stamps, tickets: On the stamps, tickets are available in denominations of not necessarily the seller's signature, a sign of the seller, name, address, tax identification number, signature buyers. - Other cases under the guidance of the Ministry of Finance. Part II CREATION AND ISSUE OF INVOICES Article 5. Principles for creating invoices. 1. Create invoice is made out invoices activities to use for the purpose of selling goods or services of organizations and individuals doing business, including self-printed from the machines and equipment in the enterprise business set conditions in the invoice created electronic invoice under the Law on Electronic Transaction. 2. Organization, household, personal and business can create many different forms of invoices (self-printed invoices, invoice printing, electronic invoiceing) as stipulated in Decree No. 51/2010/ND- CP and this Circular. a. Organization of new business activity established or self-printed invoices is created if the case under the guidance in clause 1 of Article 6 of this Circular. b. business organizations are working to create self-printed invoices if they meet the conditions guided at Point b, Clause 1, Article 6 of this Circular.

c. business organizations subjects mentioned at Point a, Point b of this paragraph, but can not print invoices, receipts generated in accordance with guidelines set in Article 8 of this Circular. d. Organizations, households and individuals and business value-added tax by tax deduction method than those mentioned in points a and b of this clause is to create invoices in accordance with guidelines set in Article 8 of the Circular this. e. Organization is not business but a business, household, personal business, microenterprise, business conditions in areas - economic and social difficulties are extremely difficult to purchaseinvoice put in by the tax agency as directed in paragraph 1 of Article 11 of this Circular. f. The public service units engaged in manufacturing, trading under the provisions of the law itself to meet the eligibility guidelines in Clause 1, Article 6, but not selfprinted invoices, create invoices are placed in invoices or purchase orders for printing of tax authorities. g. Organizations not a business; households, not individuals, but which generate business activity of selling goods or providing services needed to deliver invoices to customers the tax authorities of individual levels. 3. Organizations, households and individuals when creating an invoice is created the same invoice number in the same symbol. 4. Quality paper and ink or printed on the invoice to ensure the storage period in accordance with the law on accounting Article 6. Create invoices 1. Objects created in the invoice itself a. Enterprises and business units are self-printed invoices, since the tax code are: - Enterprises established under the provisions of law in industrial zones, economic zones, export processing zones, hi-tech parks. - The public service units are manufacturing, trading under the provisions of law. - Company has charter capital has been accounting for 10 invoiceion or more. Eligible businesses were self-printed invoices issued during the twelve months and separated into an enterprise with a chartered capital of less than specified above shall continue to use self-printed invoices. Where the time for issuing invoices themselves in less than 12 months, the enterprise has been split charter capital to meet the above regulations are created, distributed and used self-printed invoices. b. Organizations and individuals doing business, excluding the cases mentioned in point a are free for use in invoices for the sale of goods and services if they meet the following conditions: - Having been granted tax codes; - With sales of goods and services; - It ensures system equipment for the printing and invoiceed when selling goods or services; - A unit of accounting prescribed by Accounting Law and software selling goods and services associated with accounting software, make sure the printing and invoicing is done only when incurred professional accounting.

Do not be sanctioned for violation of tax law that fines for violations of tax law from the 20 million or more within 365 (three hundred sixty five) days from the date of notification constantly issuing invoices themselves back in front. Where organizations and individuals are doing in the invoice itself is violation of tax law, violations of the invoice shall be sanctioned and continues to be selfprinted invoices. c. Organizations and individuals mentioned in point a and b of this clause shall be responsible before law for the self-determination for themselves the conditions in the invoice and the decision to apply self-printed invoices, responsible decisions this. (Form 5.8, Apendix 5 promulgated with Circular) Decision to apply self-printed invoices contain the following key: - Name of Equipment system (hardware, printing and software ) used for creating invoices. - The unit responsible for technical or service providers responsible for technical aspects; - The function and tasks of the units and organizations of the enterprise in the implementation of self-printed invoices; - Model the kind of self-printed invoices with the use of each type must have established criteria to ensure the full content of the guidance in paragraph 1 of Article 4 of this Circular. 2. Organizations and individuals dealing with the tax code, but not all the conditions mentioned in paragraph 1 of this invoice to be placed in active service for selling goods or providing services. The numbered invoices is done automatically. Each link of an invoice number is printed only once, if printed out from the 2nd onwards must show a copy (copy). Application software for printing invoices to ensure security requirements with the distribution rights for users who do not have right to use do not interfere with data changes on the application.

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Article 7. Create invoices in 1. Electronic invoice is generated, setting up and handling the computer systems of organizations and individuals which have been granted tax codes when selling goods and services is stored on the computer of the parties under law on electronic transactions. 2. Electronic invoices are used as prescribed by law on electronic transactions. 3. The management and use of electronic invoiceing is done under the guidance of the Ministry of Finance. Article 8: Create invoice printing 1. Of objects created in order: a. To organize business and personal protection business tax code (not including households and individuals to value added tax under the direct method) was put in to create invoices for active useselling goods or providing services. b. Tax Department in order to create sales invoices and issue instructions to the subjects in paragraph 1 of Article 11 and Clause 1 of Article 12 of this Circular.

2. Invoice printing is printed as the printed form should be the criteria to ensure the invoice is full contents under the guidance required in paragraph 1 of Article 4 of this Circular. Of objects created in order to decide the order in chemical form. Organization, household and personal business printing invoices must print the name, tax identification number on the criteria for "name, seller's tax code" on the invoice. For some invoices, but placed in unused pre-printed address on the invoice, when there are changes in address, if held, small business and individuals still need to use invoice shall be placed in sealed new address on the address side criteria were available to continue in use. In case organizations, households and individuals in business with a invoice for the units under the name of the business must be printed on the left side of the invoice. The units under seal or name, tax identification number and address on the criteria for "name, tax identification number and address of the sale" to use. For Tax invoice by printing the name Department of Taxation is printed on the left side of the invoice. 3. Print invoices in order a. Invoice in order to be in the contract between the organizations, households and individuals with business or organization Tax invoice received in conditions in clause 4 of this article. b. The contract is reflected in the invoice in writing as prescribed by the Civil Code. Contracts specify the type of invoice, invoice number notation form, sign the invoice, quantity, invoice number set in (numbers starting and ending numbers), together with the invoice form. c. Where the receiving organization in self-printed invoices and invoices in order to use for the purpose of selling goods or providing services, must be decided in an invoice of the head unit.In decisions to ensure the content type specified as invoices, invoice Form, sign the invoice number, invoice number set in (serial number beginning and ending numbers), enclosed sample invoices. 4. Conditions and responsibilities of organizations that print invoices a. Conditions Organizations receiving invoices must be in business with business registration and a valid license to operate the printing industry (including printing and publication is not). b. Responsibility - Print invoices in accordance with contracts signed, not assigned to the whole or any stage in the process of printing invoices to other organizations in the implementation; - Management and preservation of the films, plates and other tools have similar features to create invoices in place agreements with organizations and individuals located in the invoice. If they wish to use the film for printing plates for the next time they must keep the documents sealed films, plates; - Cancellation invoice proofing, printing errors, in duplicate, in excess, in failure; the original film, plates and other tools have similar features to create invoices in place agreements with organizations and individuals printing; - Liquidation of printing contracts with organizations and individuals located in the invoice; - Prepare reports on the printing invoice for the tax agency directly managing. Contents of the report shows: name, tax identification number, address organizations and individuals put in; type, invoice sign, symbol sample invoice

number, invoice number was printed (from number to number ...) for each organization or individual (Form No. 3.7 Appendix 3 attached herewith). Report on the printing of an invoice was created and sent to the tax agency directly managing twice a year: once an invoice report in six months later than July 20, was second in the report ofapplication 6 months later than January 20 next year. Incase organizations receive an invoice in the invoice decommissioned in the reporting period in the last invoice from early last reporting period to the time of printing organizations shut down in the invoice, the deadline for reporting on the printing of invoices within 20 months following the date of the month to stop functioning in the invoice. Incase the invoices printing organizations began business operations or activities in invoice after suspending operations in the reporting period of the first printing of invoices from the date of commencement of operation business or start operations in June to the end of December or the end depending on the time of starting business operations or start printing activities. Tax authorities to receive reports about the printing of invoices received by organizations in the invoice and put the data onto the electronic information of the General Department of Taxation. Article 9. Sale, invoices issued by tax departments in place. 1. Organization, household, personal and business use invoice prior to the sale of goods or services, except for invoices purchased and available at the tax office, to issue notices to issue invoices (Form No. 3.5 Appendix 3 attached herewith). 2. Announces the release of the invoice include: name of the unit for issuing invoices and tax identification number, address, telephone invoices issued (name of the invoice, signs the invoice, sign the invoice form,start date of use, notice the number of invoices issued (from ... to some form of ...)), invoice, name and tax identification number of the enterprise printing invoices (for printing invoices ), the date of issuance notice, name and signature of legal representative and seal of the unit. Where there is a change of business address, organization, household, personal and business must send a notice to issue invoices to the tax office destination, clearly stating the invoice number issued is not used, will continue to use. Where organizations, households and individuals trading while issuing notice from the 2nd onwards, if there is no change in content and form of invoices issued, no need to send the invoice template. Where there is a change of content has issued notices, organizations, households, individuals and business to make new notice issued under the guidance in this paragraph. Separate invoices for export, if there is a change invoice forms but did not alter the content is not required to implement the new release notification. 3. Sample invoice is printed accurately and fully the criteria of the relevant invoice to the buyer types are issued, the invoice number is a sequence of digits 0 and printed or stamped with "Model" on chemical sheet application. 4. Notice issued invoices must be sent to the tax authorities directly manage at least five (05) days prior to the organization, household, personal and business start using invoice and within ten (10) days from the date of registration notices issued. Notice issued invoices including the invoice form must be clearly marked at the base invoice for use and sale of goods or services used during the invoiceing period.

Where organizations have attached units and branches are commonly used form of invoices organized units, each branch shall send notice issued to the tax office directly managing. Taxation is responsible for the content basis of invoices issued by organizations, households and individuals released and organizations to build data systems about to issue invoices on electronic information of the General Department of Taxation to all organizations and individuals are content to look on the invoice was necessary notice issued by organizations, households and individuals. In case of receiving the notice issued by organizations, households and individuals to send, the tax agency announces the release of findings is not satisfy prescribed content within two (02) working days days after receiving the notice, the tax authority must give written notification to organizations, households or individuals.Organizations, households and individuals shall have to adjust to the new release notification. 1. 2. Tax invoices issued by the Department in order to be sold at the price of offsetting costs include printing costs and distribution fee.Tax Department decision and invoice price listed on the principle above. Tax authorities at all levels without collecting any additional charges other than the listed price. 3. Sell invoices at the tax office: 2.1. Procedures for the purchase invoice for the first time: a. Any organization not a business but are businesses and households, individuals and business are eligible for purchase invoices issued by tax authorities, the purchase invoice for the first time must submit the paper the following: - An application to purchase invoices (Form No. 3.3 Appendix 3 attached herewith). - For the organization is not business but a business must have a referral of the organization by the authorized representative for a referral to contact the tax office purchase invoices. On referral to full name, title, identification number of the person who introduced invoices to contact buyers. - For household and personal business, household and business cases to authorize others to write letters of authorization as prescribed by law and must be responsible before law for such authorization. Power of attorney must clearly state their name, address, identity card number of the person who is authorized. - When to purchase them, who's name on a referral, business household owners or authorized person must present identification with the people is the term used in accordance with the law on ID cards population. b. When there is a change of location transactions, business location, within 10 days (working days) to organize invoices are not buying businesses, households and individuals doing business must send notice of cancellation Change location for the tax agency said. c. Venue filing first-time buyers invoice of organizations are not businesses or households, business and individuals to pay tax office directly managing. Where organizations have not business units attached, if the branch units, branches in the provinces along the common use of purchase receipts at tax offices directly managing them. d. Where organizations have not business units attached, if the branch units, local branches in different provinces and cities where buying at the tax office units and branches.

e. Responsibilities of the Tax Receipt records of purchase invoices for the first business rganization, small business and have to check purchase invoices procedures prescribed in the first paragraph 2 of Article 2.1.a this. Content inspection as follows: - Checked their names and identity card numbers of people to purchase invoice with full name, identity card number stated in the application or the people in the referral or authorization. - Check the contents of the request to purchase invoices to ensure full and clear the prescribed form. - To compare the names of organizations, individuals, business registration number, tax identification number in the application to purchase invoices with the tax registration certificate. After checking the above see fit, tax invoices for buying books (Form No. 3.6 Appendix 3 attached herewith) and sales invoices. Number of first sale invoice does not exceed 50 for each invoice number. Cases to check, the tax office by appointment (Form No. 3.4 Appendix 3 attached herewith) allocated to organizations and individuals selling the date of settlement of invoices but not more than 2 days days after receiving the dossier. Article 10. Invoices issued by organizations and individuals doing business 1. Tax invoices issued by the Department before selling set in, for the first time must make notice of issuance of invoices. 2. Such a notice issued invoices, invoices samples follow the guidance in Clause 2, Clause 3, Article 9 of this Circular and the form of 3.6 Appendix 3 attached herewith. 3. Notice of Issuance of invoices should be sent to all Department of Taxation in the country within ten (10) working days from the date of issuance and notice prior to issuance or sale. Announces the release of invoices listed at facilities under the Department of Taxation announced during the validity issue in position visible to the tax authorities. Where the Tax Department has taken notice published content invoice on electronic information of the General Department of Taxation is not required to send notices issued another tax invoice to the Department. 4. Where there is a change of content release announced, Tax Department must carry out procedures for issuing a new notice under the guidance in paragraphs 2 and 3 of this article. Article 11. Issuance of Tax invoices 1. Agency sales tax invoice for the organization is not business but a business; households, individuals and business; micro enterprises, enterprises are in the field conditions - economic and social difficulties not particularly difficult subject to create self-printed invoices as directed in Article 6 of this Circular. Organization is not a business but business is guided in this paragraph is an organization of business activities but have not been established and operating under the Enterprise Law, Law on Credit Institutions, Business Law insurance. Micro enterprises under the guidance in this paragraph is the basis of ten business (10) or fewer employees as prescribed in Clause 1, Article 3 of Decree No. 56/2009/ND-CP dated 30/06/2009 of Government assistance for development of small and medium

enterprises. Business establishment and responsible for determining the number of workers declare to tax authorities when purchasing invoices. Areas with difficult socio-economic conditions and difficulties under the guidance in this paragraph is the list of localities local preferential enterprise income tax, issued together with Decree No. 124/2008/ND-CP dated 11/12/2008 of the Government detailing and guiding the implementation of some articles of the Law on Enterprise Income Tax. Where business units have declared their own value-added tax and not on the local conditions - economic and social problems or difficulties, the units are not subject to tax authorities sales invoices as directed in this paragraph. For example, Company A was established and operated in Thanh Son (Phu Tho province) is the local conditions and socio-economic difficulties and are not subject to create self-printed invoices, the enterprise A purchase invoices are placed in the tax office. In case company B at VietTri City (Phu Tho province) is not local conditions and socioeconomic problems or difficulties, the implementation of branch B Tax Value increase the own branches B are not subject to purchase goods orders in the tax office. Branch B in order to create an invoice or invoices in order to use when selling goods or services. Incase Company C in Dong Da district, Hanoi city, the C branch are not subject to purchase goods orders in the tax office. 2. Tax invoices issued by the Department in order to be sold at the price of offsetting costs include printing costs and distribution fee.Tax Department decision and invoice price listed on the principle above. Tax authorities at all levels without collecting any additional charges other than the listed price. The tax agency directly managing the sale of invoices for those instructions in paragraph 1 of this article. 3. Sell invoices at the tax office a. Responsibilities of organizations, households and individuals Organizations, households, individuals and business are eligible for purchase by the tax invoice issued the purchase invoice must have purchase invoice application (Form No. 3.3 Appendix 3 attached herewith). When to purchase invoices, invoices the buyer (the person named in the application or the business household authorized by power of attorney as prescribed by law) must present proof of people's time use accordance with the law on people's identity cards. b. The responsibilities of tax offices Agency sales tax invoices to organizations, households and individuals trading in January. After inspecting the use of invoices and purchase invoices in the proposal request purchase invoices, tax invoices to settle sales organizations, households and individuals trading in the day.Number of invoices sold to organizations, households, individuals and business do not exceed the invoice number of months used to buy before. Number of invoices sold to organizations, households and individuals trading volume for the first time not exceeding a fifty (50) number for each invoice. Where not all months have used up the first purchase invoice, the tax authority based on time, number of invoices were used to determine the number of subsequent sales invoices.

Article 12. Recording forms to identify signs invoice 1. Tax agencies issued invoices for the organization is not business, households and individuals not business but have incurred the sale of goods or providing services needed to deliver invoices to customers. 2. By the tax invoices issued for each number corresponding to the request of organizations, households and individuals not business as individual invoices. Organizations are not businesses, households and individuals not business but have incurred the sale of goods or provision of services needed to deliver invoices to customers the tax office is a single invoice invoiceing sales. Where the business after dissolution, bankruptcy, had settled the invoice, has played the tax code generation assets should be liquidated invoices for delivery to the purchaser of the tax office is a single chemical unit sales. Particularly for organizations, state agencies are not subject to value added tax by deduction method, a property auction, where the successful bid price was a value-added tax was it clear in the auction records by competent authorities approve the invoices issued to the value added to the buyer. 3. Tax authorities issued an invoice for the sale of retail goods and service provision is determined as follows: - For organizations: The tax office management areas where the organization registration tax code or where the organization is located or where stated in the decision to set up. - For households and individuals not business tax agency management area where the tax code or where the registered permanent residence in the household registration certificate or identity card (or passport) valid or place of residence by households and individuals self-declaration (not certified by the government where they reside). Where organizations, households and individuals not business real estate lease, the tax agency managing real estate areas of single-level implementation. Organizations, households and individuals wishing to use a single chemical application of single-level (Appendix 3 Form 3.4 attached herewith). Pursuant to applications for retail and invoice documents with trading, tax authorities have the responsibility to guide taxpayers in determining the tax payable under the provisions of tax law. In case of invoices issued retail value, the value added tax payable is the value added tax invoice value retail level. Proponents of single-level invoice in full 3 to tax authorities and pay taxes in full accordance with prior retail invoiceing. After obtaining the evidence submitted the applicant's tax invoice, tax authorities shall have the stamp tax on the top left of the joint 1, 2 and delivered to the issuance of receipts, up to 3 tax office. Article 13. Recording forms to identify signs invoice 1. Organizations, households and individuals, when printing, issuing invoices conventional symbols identified on the invoices issued by them to facilitate the identification invoice in the process of printing, distribution and use of invoices. Depending on the size and characteristics of business and management requirements, organizations, households and individuals can select one or more of the following form to identifier, such as anti-counterfeit stamps, using techniquesprinting, special paper, special

ink, to the specific sign in a batch printing or issuance of specific invoices, printed on the stability criteria of the invoice (such as name, tax identification number and address of the seller; type of goods, services, unit prices ...), signature and seal of the seller when the invoice ... 2. In case of detecting signs of violation related to the printing, distribution, management and use of invoices, organizations, households and individuals to immediately detect the tax authorities. When tax authorities and state agencies competent to request confirmation invoice issued, organizations, households and individuals to print and issue invoices must be obliged to reply in writing within ten (10 ) days after receipt of the request. Part III USE INVOICE Article 14. Invoiceing 1. Principles invoice a. Organization, household, personal and business communication is made only to purchasers of goods and services other invoices under the guidance of this Circular. b. Seller shall invoice the sale of goods and services, including case goods and services used for sales promotion, advertising, samples, goods and services used to give donations, giftsexchange and salary payments to employees and internal consumption (except for goods transferred internally to continue the production process); export goods under the form of loans, loan or refund goods . Content on the invoice must match the content of economic transactions arise; not erase, repair and must use the same color ink, the ink does not fade, do not use red ink; numbers and letters must continue, do not interrupt, do not write or overwrite in print and available space cross section (if any). c. Invoices shall be made into a link. Content up on the invoice must be agreed on a joint invoice with the same number. d. Invoices shall be made continuous in order from small to large. e. Where organizations have multiple business units under the direct sales or authorized to receive much the same basis used in the form of the same order as the symbol of division for each facility in the entire system is Business organizations have distributed books to monitor the number of invoices for each units, each receiving establishment credentials. The units and establishments authorized to receive invoices using the order from small to large numbers within the invoice is split. 2. How to set up some specific criteria in the invoice a. Criteria "May Day" invoice Invoiceing date for sale of goods is the time of transfer of ownership or right to use goods to the buyer, regardless of whether or not money has been paid for. Invoiceing date for the provision of services is completed on the provision of services, regardless of whether or not money has been paid for. Where organizations provide services to collect the money before or during the provision of services, the invoiceing date is the date of payment. Invoiceing date for the supply of electricity, water, telecommunications services, TV services made within seven (7) days from the date of the next index of electricity and water consumption receptors on the clock or on the conclusion of the convention for the provision of telecommunications services and television. States convention as a

b.

c. d.

e.

f.

basis for estimating the amount of goods and services provided based on agreements between providers of telecommunications services, television with buyers. Invoiceing date for construction, installation is a time of testing, the delivery of works, construction items, the volume of construction, installation is complete, regardless of whether or not money has been paid for. Where delivery times or delivery of each item, then each stage of service delivery or delivery times will be invoiceed for the volume and value of goods and services are allocated accordingly. Where the business organization of real estate, infrastructure construction, construction of houses for sale, transfer payment is made according to the project schedule or payment schedule specified in the contract, the date of a single collection day. Invoice date for goods and services exported by the exporters themselves determine suitable agreement between the exporter and importer. Determine the date of export revenue for tax purposes is the date of certification of completion of customs procedures on customs declarations. Where the sale of gasoline at the retail store buyers are regularly held, personal business banking services, securities, on invoicing done periodically according to the contract between the two sides together statement or other document certified by both sides, but no later than the end of the month incurred the purchase and sale of goods or services. Invoiceing date for the sale of crude oil, natural gas, petroleum processing and some particular cases follow the instructions of the Ministry of Finance. Criteria "Name, address, tax identification number of the seller", "name, address, tax identification number of the buyer": full name or abbreviation for the certificate of business registration, registration registration tax. Where sales have held units have tax codes direct sales, write the name, address, tax identification number of the units. Where units do not have the tax code, write the tax code's headquarters. Case when selling goods or providing services of 200,000 or more each time, buyers do not get a invoice or do not provide your name, address, tax identification number (if any) must still be invoiceed and specify "the buyer does not get an invoice" or "buyers do not provide your name, address, tax identification number." Particularly for retail petrol units, if buyers are not required to take the invoice, end up on the common units have a total sales invoices for the buyer does not get the invoices incurred during the day. Criteria "number, name of goods, services, unit, quantity, unit price, the money": the name written in the order of goods and services sold; empty cross section (if there). Criteria "Vendor (signed, sealed, full name)" Where the head of the unit is not up for sale on the criteria for the paper must be authorized by the head of the unit for the direct sale sign, full name on the invoice and stamp of the organization in the upper left of the invoice. Criteria "buyer (sign full name)" Particularly for the purchase not directly such as purchasing goods over the phone, online, fax, the buyer does not necessarily have to sign, stating their names on the invoices. When invoiceing criteria "buyer (sign full name)", vendors must clearly be selling over the phone, online, FAX. Currency of invoice

The invoice currency is Vietnam dong. When the seller is selling foreign currency as stipulated by law, the total amount paid in the original currency specified, text in Vietnamese. Example: $ 10,000 - Ten thousand U.S. dollars. The seller and the invoice exchange rate with Vietnam dong at the average exchange rates of foreign exchange market inter-bank by the State Bank of Vietnam announced at the time of invoicing. Where foreign exchange earnings on the exchange rate is not Vietnam, write to the cross rates with a foreign currency are the State Bank of Vietnam announced rates. Invoiceing instructions to sell goods and services in some cases follow Annex 4 attached herewith. Article 15. Mandate invoice 1. Salesperson assigned to a third party invoiceing for the sale of goods and services. Invoices assigned to third parties must still sign up to sell units as units authorized and mandated sealed units on the left side of the invoice (in case of those invoices were printed from device parties or mandated electronic invoiceing is not stamped by the authorized unit.) The proxy must be specified in writing between the mandate and the mandate received. 2. Text content must be clearly mandated information about invoices mandate (the form of invoices, invoices, invoices and sign the invoice number (from number to number ...)) ... ; purpose mandate and the term of mandate, mode of delivery or installation method authorized invoices (for self-printed invoices or electronic invoice) invoice payment mandate. 3. Parties must make informed proxy credentials can contain all information about invoicing proxy authorized purposes, the time limit mandated text-based mandate signed, with name, signature, seal (if a) the authorized representative of the party mandate.Mandated notice must be sent to tax offices directly managing the mandate and the mandate received. 4. Parties authorized to receive notices posted in places authorized to sell goods or services invoiceed to mandate the purchase of goods and services known. 5. When the mandate expired or terminated mandate invoice, they must determine in writing and must be delegated the right to remove notifications listed at sale of goods and services. 6. Party mandate and the mandate to receive a general report on the use of public mandate invoices in the invoice reported quarterly using the instructions in this Circular. Article 16. Sale of goods or services are not required to invoice 1. Selling goods and services with total cost of 200,000 payment under each invoice shall not, unless the buyer requests up and delivery receipts. 2. When selling goods or services not invoiceing instructions in paragraph 1 of this Article, the seller must make a list of retail goods and services. The list must include the name and tax identification number and address of seller, name of goods, services, value of goods and services sold, date, name and signature who make lists. Where the sale of value added tax by deduction method, the retail lists must have criterion of "value-added tax rate" and "valueadded taxes." Goods and services sold items on the list in order of date of sale (Form No. 05/07 Annex 5 attached herewith). 3. End of each day, businesses make a value-added invoices or sales receipts the amount of selling goods or providing services on the day shown on the statement of the total, to sign

and keep in communication for the buyer, the other joint rotation as prescribed.Criteria "name and address to buy" on this invoice stated that "no retail invoices." Article 17. Invoiceed as the list of goods and services more than the lines of a number of invoices Case the sale of goods and services if the list of goods and services more than the lines of some invoices, vendors can set up multiple invoices or choose one of two forms: 1. Vendor record consecutive invoice number. Line items of goods last invoice before the phrase "next following" and the first line of goods recorded an invoice after the phrase "to the front." The invoice lists all the items in consecutive order invoices to other invoices. Seller information, buyer information is fully recorded in the first invoice. Seller's signature and seal (if any), signature buyer, prices paid, surcharges, additional fee income, trade discounts, value added tax is recorded in the final invoice and crossed the space(if available). 2. Vendor lists are used to list the types of goods and services sold together with an invoice. a. Contents of invoice Invoice must clearly state "with the list of ..., on ..., September ....years ...". The "names" on the invoice only recorded the common name of the item. Other criteria stated in the invoice follow the guidance in paragraph 2 of Article 14 of this Circular. b. Content on statement Vendor List by suitable design features, models and types of commodities, but must ensure the contents are as follows: - Vendor name, contact address, tax identification number - Name, quantity, unit price, money. In case the sales value added tax by deduction method, the lists must have criterion of "value-added tax rate", "value-added taxes." Total payment (exclusive of value added tax) on the amount of invoice value. The list must clearly state "together with the invoice number ... Date ... months .... years "and have all the signatures of the seller, the buyer's signature as on the invoice. Where more than one list (01) pages, lists of pages must be numbered and must be continuously sealed. On the final list must contain the signature of the seller, the buyer's signature as on the invoice. Number of statements issued in conformity with the relevant invoice.The list is stored along with the invoice to the tax authority examination and comparison when necessary. Sellers and buyers to manage and maintain a list together with the invoices as prescribed. Article 18. Dealing with invoices set 1. Where the invoices may be delivered to the purchaser, if we make the wrong invoice, sellers to slash the invoices and keep up with the wrong number. 2. Where the invoices were made and delivered to the buyer but not yet delivered the goods, service suppliers or the invoice has been made and delivered to the buyer, seller and buyer may declare the tax if it detects errors must cancel, seller and the buyer make a record of

some withdrawal to set up false invoices. The minutes of recovery invoices must show the reasons for the recovery invoice. Seller crossed the joint, keeping up with the wrong invoice number and reset the new invoice as prescribed. 3. Where the invoices were made and delivered to the buyer, has delivered the goods, service suppliers, sellers and buyers of tax declarations, then errors are detected, the sellers and buyers must make a written or a written agreement clearly wrong, and sellers adjust invoiceing errors. Invoice clearly adjusted (up or down) the quantity of goods, price, tax rate of value added ..., value-added tax for the invoice number ... and signs ... Based on the invoice adjustment , seller and buyer sales tax difference is bought, sold, output tax, input. Invoice adjustments are not recorded negative (-). 4. Instructions for handling the invoice was up in some specific cases follow Annex 4 attached herewith. Article 19. Handling of invoices in the case of continued use 1. Organizations, households and individuals to inform the tax authorities do not continue to invoice used in the following cases: a. Organizations, households and individuals approved by tax authorities to stop using the tax code (also known as closing tax code) must stop using the kind of invoice has not yet announced release use. b. Organizations, households and individuals to release alternative types of invoices to stop the use of alternative invoiceing has not been used. c. Organizations, households and individuals trading receipts of the tax authority does not continue to use the organizations, households and individuals that purchase invoices must be conducted under the guidance cancel invoice in Article 27 of this Circular. d. Invoices lost, burnt or under the guidance of Article 22 of this Circular. 2. The tax agency has direct management responsibility to inform end use value of the invoice follows: - The invoice does not continue to use by organizations, households and individuals to inform tax authorities in the cases referred to in paragraph 1 of this article. - Invoices may be made by organizations, households, individuals and business flee business address without notifying the tax authorities; - Invoices may be made by organizations, households and individuals to voluntarily stop trading but do not report to tax authorities; - Invoices for purchase of tax authorities that organizations, households and individuals that commit acts of giving or selling. Article 20. Use of illegal invoiceing Use of illegal invoice is the use of false invoices, invoices can not use value, end use value. Invoice is fake invoices printed form or create invoices issued by organizations or individuals or print, create the same number of invoices the same symbol. Invoices may be used as valid invoice has been created under the guidance of this Circular, but not complete release announcement. Invoice value of all the invoices have been used to release all the procedures but the organization or individual issuing the notice is not to continue using more, other invoices have

been lost after issuing notices are organized individual distribution of the loss to the tax agency management, direct invoiceing of organizations and individuals have stopped using the tax code (also known as closing tax code). Article 21. Using illegal invoiceing 1. Illegal use of invoices as making false invoices; for sale or invoice may be made to organizations and individuals make when selling goods or providing services (except for the invoices used by the sell or grant and tax cases assigned invoiceing under the guidance of this Circular); for sale or invoices for established organizations and other personal accounting, tax or budget invoiceing; up invoice does not contain all required content; invoiceing discrepancies between related content, using invoices for goods and services to support goods and services. 2. Some specific cases were identified as using illegal invoiceing: - Invoices are not content to be recorded in part or whole. - Use the invoice of organizations and individuals to sell out, to legalize the goods and services purchased without documents or goods and services sold to tax fraud, to sell goods but not tax declaration. - Use the invoice of organizations and individuals to sell goods and services, but not declared for tax payment, tax fraud, to eligible goods and services purchased without vouchers. - Invoice is the difference in the value of goods, services or misleading criteria required between copies of invoices. - Use sales invoices, services that the tax office, police office and other agencies have concluded that use of illegal invoiceing. Article 22. Handling in case of loss, fire damage invoice 1. Organizations, households and individuals of the loss of business, fire, or damage invoice has not yet set up to report the loss, fire damage and to inform the tax agency directly managing (Form No. 3.8 Appendix 3 attached herewith) not later than five (05) days from the date of the loss, fire damage invoice. 2. Where the sale of goods and services the seller has invoiceed in accordance with but then the seller or the buyer losing, fire, damage to two invoices have been established, the original seller and buyer make a record noted that, in the record indicate to a seller's invoice and paying tax in a month, your name and signature of legal representative (or authorized person), stamped ( if any) on the record and the seller to a copy of the invoice, the certification of the legal representative and stamped on the copies of invoices for delivery to the buyer. The buyer used the invoice copy attached to the minutes of the loss, fire, damage to two invoices to vouchers and tax declaration. The seller and the buyer must take responsibility for the accuracy of the lost, burnt or invoice. Article 23. Use of purchase invoices 1. Buyers used legal invoices in accordance with law to prove the right to use, ownership of goods and services; entitled to promotion, after-sales, lottery or by compensation provisions of the law is used to operate the accounting for purchased goods or services in accordance with the law on accounting declare taxes, registration rights to use, property rights and to declare payment of state budget funds under the provisions of law. 2. Invoices used in the cases in paragraph 1 shall be:

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Invoices for purchase of goods or services the original, 2 (copies handed to customers), except in the cases mentioned in Article 22 of this Circular. Invoices must complete the targets and contents as prescribed and have integrity. Data and written, typed or printed on the invoice must clearly and fully and accurately as prescribed, not erased or repaired. Invoices are not under the circumstances mentioned in Article 20 and Article 21 of this Circular.

Chapter IV RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS THE MANAGEMENT AND USE INVOICE Article 24. Rights and obligations of organizations, households and individuals to sell goods and services 1. Organizations, households and individuals to sell goods and services can: a. Create a self-printed receipts and invoices in order to use if they satisfy conditions under the guidance of this Circular; b. Purchase invoices issued by the Tax Department if entitled to purchase them under the guidance of this Circular; c. Use of legal invoices to cater for business activities; d. refuse to supply data to the printing, distribution, use receipts to organizations and individuals are not competent under the provisions of law; e. Lawsuits organizations and individuals that commit acts infringing the right to create, distribute and use the legal invoices. 2. Organizations and individuals to sell goods and services are obliged to: a. Management activities generate invoices as directed in this Circular; b. Contract with the invoice placed in institutions are eligible to receive printed instructions in paragraph 4 of Article 8 of this Circular in the case of printing invoices; c. To prepare and send notices issued under the provisions of the invoice; d. To prepare and deliver invoices when selling goods and services to customers, except where not required for invoiceing under the guidance of this Circular; e. To regularly examine the use of invoices, timely prevention of expression violations; f. Report on use of invoices for the tax agency directly managing the instructions in Article 25 of this Circular. Article 25. Report on use of invoices Quarterly, organizations, households and individuals to sell goods or services (other than the object-level tax agency invoice) shall submit reports on the use of invoices for the tax agency directly managing.Report on the invoice is sent using the same profile value-added tax of the first month of next quarter (Form No. 3.9 Appendix 3 attached herewith). Organizations, households and individuals to sell goods or services shall submit reports on the use of invoices after the division, merger, dissolution, bankruptcy, ownership conversion, assignment, sale, leasing state-owned enterprises with the deadline for settlement of tax records. Where organizations, households and individuals relocate to other areas and business areas are managing the tax office directly, they must submit reports on the use of invoices with the tax

authorities where to move before sending Newspaper issue invoices to the tax office destination (Appendix 3 3:10 denominator issued herewith). Article 26. Storage, preservation invoice 1. Establish self-printed invoices may be stored in a computer system according to the information security. 2. Printing invoices may be stored up and preserved in storage in the storage mode to preserve valuable documents. 3. Invoices were established in the accounting unit is stored in accordance with storage and preservation of vouchers. 4. Invoices were made in organizations, households and individuals is not the accounting unit is stored and preserved as separate property of organizations, households or individuals. Article 27. Cancel invoice 1. Invoice is cancellation abandoned - Invoiceing proofing, printing error, in the same, in excess, in failure; the original film, plates and other tools have similar features to create invoices in place has been identified as no longer in the complete destruction any form of invoice or no text on the invoice to be able to assemble, copy or restore the original version. - Invoices shall be determined in order complete if canceled invoice software intervention can not continue to create invoices. 2. The case of cancellation invoice a. The invoice is printed in the wrong place, in duplicate, in excess must be destroyed before the liquidation of contracts placed in the invoice. b. Organizations, households and individuals can not continue to invoice using the invoice must be canceled. Time limit for cancellation invoice within thirty (30) days from the date of notification to the tax authorities. Where organizations, households and individuals are stored in the case of invoices tax authorities have notified end use value, term cancellation invoice within ten (10) days from the date the tax information all values reported from the use or find lost invoices. c. The invoices set of accounting units were destroyed in accordance with the law on accounting. d. These invoices have not established but is physical evidence of the destruction that the case is not treated as prescribed by law. 3. Cancellation invoice of organizations, households, individuals and business a. Organizations, households and individuals to set up business inventory invoice to cancel. b. Business organizations have set up a council to cancel the invoice. Council to cancel the invoice must have a management representative, the representative of the accounting division of the organization. Households and individuals do not have to set up business council to cancel the invoice. c. The Council members must sign a cancellation invoice invoiceing records destroyed and shall be responsible before the law in case of errors. d. Records of invoices, including cancellation: - Establish a Council decision to cancel the invoice, except for households, individuals and business;

The inventories need to cancel an invoice detailing the name of the invoice, sign the invoice form, sign the invoice, invoice number down (from ... to ... or the detailed list of each number invoice if the invoice number to cancel does not continuously); - Minutes of cancellation them; - Report results to cancel an invoice that says: type, symbol, number of invoices from the ... to the destruction, the reason for cancellation, cancellation dates, methods of destruction (3:11 denominator Appendix 3 attached herewith). Dossiers cancellation invoice is stored in the organization, household, personal and business use invoice. Results announcement to cancel individual invoice was made in two (02) copies, one save, a copy sent to the tax authority directly managed within the year (05) days from the date of cancellation of invoices. 4. Cancellation of the tax invoice The tax authority is canceled by the Department for tax invoice printing has not yet announced release issued but not yet sold or continued use. General Tax Department shall cancel the process prescribed by the Department of Tax invoice printing. Chapter V SANCTIONS ON VIOLATION OF ADMINISTRATIVE INVOICES Article 28. Sanctioning of administrative violations of invoices The sanctioning of administrative violations of invoices comply with the provisions of Article from Article 28 to Article 35 of Chapter 5 of Decree No. 51/2010/ND-CP. Article 29. Competent to sanction administrative violations of the invoice Competent to sanction administrative violations of the invoice made in accordance with Article 37 of Chapter 5 of Decree No. 51/2010/ND-CP. Chapter VI TESTING, INSPECTION OF INVOICE. SETTLEMENT OF COMPLAINTS DENUNCIATION VIOLATION OF INVOICES Article 30. Check the printing, distribution, management and use of invoices 1. Inspection at the offices of tax a. The tax agency shall examine the printing, distribution, management and use of invoices on reporting the invoice used by organizations, households and individuals. Where the tax authorities through inspection to detect signs of violation, within fifteen (05) working days from the date of discovery, the tax authority in writing to request the organizations, households and individuals to report explanatory statement. 2. Check the invoice at the offices of organizations, households and individuals use invoice a) In cases where organizations, households and individuals do not justify or explain unsatisfactory, the agency decided to issue tax invoices inspection at the offices of organizations and individuals.

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b. Inspection shall invoice was specified in the decision to test at the office or point of sale of the unit include: the legal basis for inspection, test subjects, the contents of the control ; time conducting inspections; inspection team leader and members of inspection teams; powers and responsibilities of inspection and test subjects. c. The head of the tax agency directly managing the organization, household or individual decision-making responsibility to check and inspection decisions. d. At least five (05) working days from the date of signing the decision, decided to check the invoice at the offices of organizations, households and individuals should be sent to organizations, households and individuals. During the three (03) working days from the date of receipt of the decision or check the invoice before the invoice examined at headquarters organizations, households, individuals, organizations, households and individuals demonstrate the preparation, issuance, use regulations, the invoices on the heads of the tax repeal decision decided to check invoices. e. The examination must be conducted within ten (10) working days from the date the tax agency issued the inspection decision.Where the decision after receiving the check invoices, organizations, households and individuals proposed to postpone the examination must be conducted in writing to the agency and tax reasons to postpone the time the tax office view decision. Within five (05) working days from the date of receiving a written request to postpone the inspection, the tax office to inform organizations and households and individuals about accepting or not accepting the delay inspection time. Time to check the invoice at the office, store organization, household or individual shall not exceed five (05) working days from the date of inspection. In case of necessity, the heads of the tax which may be renewed every time testing, extended time limit of five (05) days. Within five (05) working days from the end of testing, inspection teams to check the minutes. Organizations, households and individuals are entitled to receive check inspection records invoice, explaining the content required inspection records and reserve their opinions in the inspection record (if any). f. Handling of test results - At least five (05) working days from the date of signing the inspection record with organizations and individuals subject to inspection, inspection team leader shall report the decision to examine the test results. In case of violation must be sanctioned administratively, within ten (10) working days from the date of registration records, the heads of tax authorities must issue decisions to sanction administrative violations . Organizations, households and individuals are obliged to check the execution of the decision process test results. - If the test detects violations of the management and use of invoices which require the tax treatment depending on the nature and seriousness of the violation, the tax agency decided to issue inspection, inspection tax under the provisions of the Tax Administration Law, Law on Inspection and testing process, the tax inspector. Article 31. Inspection of the invoice The inspection of invoices associated with the execution of inspection at the offices of tax laws to taxpayers. Article 32. Complaints and denunciations, and settling complaints and denunciations on the invoice

Complaints and denunciations, and settling complaints and denunciations about invoiceing instructions in this Circular shall comply with the law provisions on complaints and denunciations. Chapter VII ORGANIZATION Article 33. Takes effect 1. This Circular takes effect from the date 01/01/2011 and replaces Circular No.: 120/2002/TTBTC dated 30/12/2002 guiding the implementation of Decree No. 89/2002/ND- CP dated 07/11/2002 of the printing, distribution, use and management of invoices, 99/2003/TT-BTC Circular dated 23.10.2003 amending and supplementing Circular No. 120/2002 / TT-BTC, 16/2010/TT-BTC Circular dated 01.02.2010 amending and supplementing Circular No. 120/2002/TT-BTC. The content guidelines of invoices in the previous documents contrary to this Circular are hereby repealed. Other guidance documents on the invoice are not inconsistent with this Circular is still effective. 2. Organization, household, personal and business implementation of the inventory to determine the invoice issued by the Ministry of Finance has purchased or invoices printed by enterprises themselves according to the provisions of Circular No. 120/2002/TTBTC Ministry of Finance Decree No. 89/2002/ND-CP huongdan not use. Where there is no need for continued use shall cancel the invoice and proceed with creating invoices and invoiceing notices issued new guidance in this Circular. Where organizations, households and individuals wishing to continue using the registration shall continue to use the invoice to the tax offices directly managing them (sample 3.12 Appendix 3 attached to this Circular) to be continue to use to end on 31/03/2011. Time limit for registration not later than the date 20/01/2011. Where to end on 31/03/2011, organizations, households and individuals may use up the invoice, the organizations and individuals to cancel the invoice as directed in Article 27 of this Circular. 3. Agency sales tax invoices shall be made only for micro enterprises and enterprises in areas with economic conditions - social problems and difficulties instructions in paragraph 2 of Article 5 and Article 11 paragraph 1 of this Circular in 2011. From 2012 onwards, micro enterprises, enterprises in areas with difficult socio - economic conditions and particularly difficult to create invoices for use under the guidance of this Circular. 4. Organizations, households and individuals wishing to use invoices from 01/01/2011 is done to create self-printed invoices, invoices and notices placed in the invoice issued since 2010 under the guidance hereof. Article 34. Responsibility for implementation 1. Tax authorities at all levels have common responsibilities and guide their organizations, households, individuals and business, not business and purchase goods and services comply with the contents of this circular, inspection and handling violation of organizations, households and individuals using the invoice. 2. Organizations, households and individuals engaged in activities related to printing, distribution and use invoices to fully implement instructions in this Circular. In the course of implementation if any problem arises, the organizations and individuals promptly to the Ministry of Finance for study and settlement. /.

Appendix 1 SYMBOL GUIDE AND RECORD INFORMATION REQUIRED IN THE INVOICE (Issued together with Circular No. 153/2010/TT-BTC September 28, 2010 of Ministry of Finance) 1.1. Name invoices includes: value added invoices, sales invoices, invoices, export-cum internaltransport; invoices consignment agent; stamps, tickets, tags.

1.2 Symbol sample invoice (invoice form): symbol sample invoice number is 11 characters - The first two characters show invoices - A maximum of 4 characters followed by an invoice showing the name - The next 01 characters to show the number of invoices - 01 characters followed by "/" to distinguish numbers with the number of samples in a invoice. - 03 characters followed by the number of samples in a invoice. Symbol table first 6 characters of the sample invoice: Invoice type 1. 2. 3. 4. Invoice value. The sale invoices. Invoice export. Sales invoices (for organizations and individuals in the nontariff). 5. These documents are managed as the invoice include: - Cum internal transport of goods; - Submit ex-warehouse sales agent. Form No. 01GTKT 02GTTT 06HDXK 07KPTQ 03XKNB 04HGDL

For example, Symbol 01GTKT2/001 be understood as the first form of the type of invoice value to 2. - For stamps, tickets, tags: Compulsory written three letters to distinguish the stamps, tickets, tags of the type of value added invoices or receipts from sales. The remaining information by organizations and individuals to self-regulation but does not exceed 11 characters. Specifically: o Symbol 01 /: for stamps, tickets, card type VAT invoice o Symbol 02 /: for stamps, tickets, card type sales invoice 1.3. Symbol invoices: invoice sign is 6 characters for an invoice from organizations and individuals in and put in and 8 characters for invoices issued by the Tax Department. o The first two characters to distinguish the sign the invoice. Distinguish the two characters are 20 letters in uppercase letters of the alphabet Vietnamese include: A, B, C, D, E, G, H, K, L, M, N, P, Q, R , S, T, U, V, X, Y; o 3 characters shown in the final notice of issuance of invoices and invoice forms. In notices issued invoices be expressed in the last two digits of the year announces the release; Symbols of invoice forms: using three symbols: E: electronic invoice, T: Self-printed invoices, P: Invoice printing; Between the two parts separated by a slash (/).

For example: AA/11E: AA which means the sign invoice; 11 invoice issued in 2011; E: is the symbol for electronic invoiceing; AB/12T: in which AB is a sign the invoice; 12: invoice issued in 2012; T is the symbol of self-printed invoices; AA/13P: AA which means the sign invoice; 13 invoice issued in 2013; P: symbol is placed in the invoice. To distinguish the invoices placed in the Department of Taxation and invoices of organizations and individuals, the tax invoices printed by the Department, issued the first 02 characters symbols (called code tax invoice by the Department for printing and distribution issue). For example, tax invoices issued by the Department in Hanoi, has issued the following notation: 01AA/11P invoice showing signs placed by the Tax Department in Hanoi, released in 2011; 03AB/12P invoice showing signs placed by the Tax Department in Ho Chi Minh City, released in 2012; (List of Tax Code invoice provinces and cities directly under the Central Government under Annex 2 of Circular No. 153/2010/TT-BTC) 1.4. Number of invoices: recording a sequence of consecutive natural symbols in the same invoice, including 7 digits. 1.5. Copies of Invoice: Each invoice must be from two to back up and to a maximum of 9, which required 2 to: o Copy 1: Save o Copy 2: To Delivery to the buyer The copy from the 3rd onwards to be named but who uses specific provisions creating invoices. 1.6. Name, tax identification number of the invoice printing organizations: placed at the bottom, middle or side of the invoice. /.

Appendix 2 CODE OF THE TAX INVOICE OF PROVINCES AND CITIES UNDER THE CENTRAL ISSUE (Issued together with Circular No. 153/2010/TT-BTC September 28, 2010 of Ministry of Finance) Code 01 H Ni City-Province Code City-Province 34 Bnh Thun

02 03 04 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33

Hi Phng H Ch Minh Nng Nam nh H Nam Hi Dng Hng Yn Thi Bnh Long An Tin Giang Bn Tre ng Thp Vnh Long An Giang Kin Giang Cn Th Bc Liu C Mau Tr Vinh Sc Trng Bc Ninh Bc Giang Vnh Phc Ph Th Ninh Bnh Thanh Ho Ngh An H Tnh Qung Bnh Qung Tr Tha Thin - Hu

35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64

Vng Tu ng Nai Bnh Dng Bnh Phc Ty Ninh Qung Nam Bnh nh Khnh Ho Qung Ngi Ph Yn Ninh Thun Thi Nguyn Bc Kn Cao Bng Lng Sn Tuyn Quang H Giang Yn Bi Lo Cai Ho Bnh Sn La in Bin Qung Ninh Lm ng Gia Lai k Lk Kon Tum Lai Chu Hu Giang k Nng

Appendix 3 INVOICE FORMS, TABLES (Issued together with Circular No. 153/2010/TT-BTC September 28, 2010 of Ministry of Finance) 3.1. Sample Invoice Value Added Tax Bureau issued

Tax office name:................ Form No.: 01GTKT3/001 Serial: 01AA/11P Copy 1: Save No.: 0000001 DateMonthYear..... Company:............................................................................................................. VAT code:...................................................................................................................... Address:....................................................................Bank Account..................................... Tel:....................................................................................................................... Buyer......................................................................................................................... Company........................................................................................................................ VAT:...................................................................................................................... Address................................................................. ... Bank A/C.................................... No. Description Unit Qty Unit price Amount 1 2 3 4 5 6=4x5

INVOICE ADDED VALUE

Total Amount:.................................. VAT rate: ........... % , VAT : .. Total payment: .. In words:........................................................................................................................................................... Buyer (K, ghi r h, tn) Seller (K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n) (Printing in AAA company......., VAT code............) 3.2. Sample sales invoice issued by the Tax Department (Appendix 3 attached Circular No. 28/9/2010 dated 153/2010/TT-BTC of the Ministry of Finance) (Print Company .......,Tax Code ............) TAX OFFICE NAME..... Form No.: 02GTTT3/001

SELLING INVOICECopy1: Save Serial: 03AA/11P No.: 0000001 DateMonthYear..... Seller:........................................................................................................................................................ VAT code:................................................................................................................................................ Address:................................................................ Bank A/C................................................................... Tel:............................................................................................................................................................ Buyer................................................................................................ ....... ................................................. ...... Company.................................................................................................................................................... ....... VAT code:........................................................................................................................................................ Address............................................................ Bank A/C................................................................................ No Description Unit Qty Unit price Amount 1 2 3 4 5 6=4x5

Total Amount: ............................... By words:...................................................................................................................................... Buyer (K, ghi r h, tn) Seller (K, ng du, ghi r h, tn)

(Cn kim tra, i chiu khi lp, giao, nhn ho n)

3.3. An application form to purchase invoices (Exhibit 3, issued together with Circular 153/2010/TT-BTC of the Ministry of Finance on 28.9.2010) SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom Happiness

.........,dated ... ... months year ... ... ... APPLICATION FOR PURCHASE INVOICE To: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... I. Organizations and individuals requesting purchase invoice: ... ... ... ... ... ... ... ... ... ... ..... ... 1. Name of individual (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. 2. Tax Code: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 3. Headquarters address (Please follow registration tax): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 4. Address to receive a tax notice (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ... 5. Contact telephone number: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... Fixed: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... Mobile: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .... 6. Legal representative at (tax registration Recordings): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 7. Capital (contributed enough items by number): ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 8. Number of employees: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... 9. Buyer's name invoice (for households and business, the buyer's name is the household invoices business, household case for other persons authorized by power of attorney must be attached): ... ... ... ... ... .... ID people buying invoice: ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... ... .. Date :.......................................... level Level where :............................................... ........... II. Number of invoices and vouchers offered to buy: Proposed sale tax office receipts, vouchers for use by the number and type as follows: No Invoice types Tn u k trc S lng mua k trc S dng S dng trong k Xa Mt Hy b Cng Cn cui k S lng mua k ny

I commit: Have studied the provisions of the Tax Law, the Government's Decree 51/2010/ND-CP and Circular of the Ministry of Finance 153/2010/TT-BTC instructions on the invoice and sale of goods provision of services . Management and use of invoices issued by the tax regulations. If violations of organizations and individuals bear full responsibility before the law. Notes Households, individuals and business do not need sealing REPRESENTATIVE BY LAW (Signed, sealed and full name)

3.4. Form of application for a single (Exhibit 3, issued together with Circular 153/2010/TTBTC of the Ministry of Finance on 28.9.2010) SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom Happiness

.........,dated ... ... months year ... ... ...

APPLICATION FOR RETAIL INVOICEINGTo: I. Organizations and individuals applying for individual invoices: 1 / Name of individual:

2/ Address: No.: ...Lane (ngch, xm) Street: ....................................................................................... Ward.............................................................. District: City : .3 / The decision to establish the organization (if applicable): / Name of individual:

Issue date:........................................................... Granting agencies....................................... 4/ VAT code (If any):...................................................................................................... 5/ Invoice the recipient's name (case is individual, the name of the recipient is anindividual invoice granting invoice):............................................................................................................................

6 / people to get ID invoice:...................................................................................................... Ngy cp: ............................................. Ni cp:................................................................II. Revenue generated from the sale of goods or providing services: - Names of goods, services :........................................................................................................... . - The name of the purchaser of goods and services :........................................ ............................... - Address the purchase of goods and services :................................................. ............................... - Tax Code who purchase goods and services :...................................................... .......................... - Number and date of purchase and sale contracts of goods and services (if any ):......................... - Revenue generated :.................................................................................................................... ...

Is an organization (or individual) has no business registration, no regular business, we have studied the tax laws, the Government's Decree 51/2010/ND-CP and Circular No. 153/2010 / TT-

BTC of the Ministry of Finance guiding Decree No. 51/2010/ND-CP. We commit: - The declaration above is entirely true, if false or incomplete, the agency may refuse to issue tax invoices. - Manage invoices issued by the tax regulations of the State. If we breach will bear full responsibility before the law. HEAD OF THE AGENCY FOR TAX REVIEW (Signature, name and seal) REPRESENTATIVE BY LAW (Signature, name and seal))

Annex 4 GUIDELINES FOR SALE OF GOODS BILL, SERVICES FOR SOME CASES (Issued together with Circular No. 153/2010/TT-BTC September 28, 2010 of Ministry of Finance)

1. Organizations and individuals liable to pay value added tax by tax deduction method when selling goods or providing services to use VAT invoices. When billing, organizations and individuals must fully and accurately the elements specified in the invoice. VAT invoices must clearly state the selling price without VAT, surcharges and fees in addition to price (if any), VAT and total tax payments have been. Organizations and individuals liable to pay value added tax calculated directly on the VAT, the method of fixing when selling goods or providing services to use sales invoices. 2. In some cases the use and recording invoices, vouchers are made as follows: 2.1. Organizations and individuals liable to pay tax by tax deduction method of selling goods or services not subject to VAT, are exempt from VAT, the use of VAT invoices, the VAT invoice line items only selling price is the price paid, the tax rate and VAT amount blank and crossed out. Where organizations and individuals liable to pay tax by tax deduction method, but there are activities for gold, silver, gems and foreign currencies to pay VAT by the direct method, the use of sale invoices for work trading in gold, silver, gems and foreign currencies. 2.2. Organizations and individuals to import and export are liable to pay VAT by tax deduction method for receiving imported goods entrusted to other institutions, when delivering the goods entrusted to establish the basis of the following documents Receiving establishment entrusted import-export of imported goods when the consignee, if you have to pay VAT in the import process, basis of VAT invoices for consignment basis to a basis of import declaration, VAT deduction inputs for goods imported under consignment. Case basis may be mandated to receive payment of import VAT at the import stage, the export of goods imported under consignment basis bill cum internal transport together with internally ordered according to testify circulation of goods from the market. After you have paid VAT in the import process for entrusted import goods, the new facility billed as prescribed above. VAT invoice import-export consignment items a. Price without VAT included: the actual value of goods imported under the CIF price, import duties, excise taxes and other amounts payable under the regulations in the import process (if .) b. The VAT rate and VAT amount recorded in the amount of tax paid at import stage. c. Total payment amount (= a, b) Receiving establishment entrusted import separate VAT invoices for payment of a commission entrusted import. 2.3. Where organizations and individuals in or exported from export receipts in order to use when exporting goods, services, organizations and individuals use the export invoice or export in order to put in inventory declaration, payment or reimbursement When exporting goods to transport to gate or where the procedures to export or use facilities cum internal transport orders with internally prescribed witness from the circulation of goods on the market. Where the export consignment of goods, shipment delivery to consignee basis, the basis of export consignment of goods using cum internal transport together with the internal command.

2.4. Using invoices and vouchers for goods and services promotion, advertising, samples, giving donations, gifts and internal use of organizations and individuals to declare and pay VAT by deduction method except: a. For goods and services used for sales promotion, advertising, free samples for manufacturing, trading goods and services (products, goods and services used for sales promotion, advertising, goods form prescribed by the law on trade promotion activities) must be billed on the invoice the name and quantity of the goods, stating that sales promotion, advertising, samples free of charge; current tax rates, VAT does not burn, slash. b. For goods and services used to give, donation, transfer, salary payments to employees and internal consumption shall be invoiced VAT (or sales invoices), the invoice records indicators and fully taxable as bills of sale of goods and services to customers. 2.5. Goods and services, the discount on the VAT invoice the sale price has dropped, the VAT, the total price paid including VAT. If the applicable discount based o