| THE FINANCE MINISTRY | SOCIALIST REPUBLIC OF VIET NAM |
| No. 1003 TCT/PCCS | Hanoi, April 4, 2005 |
OFFICIAL LETTER
ON THE DURATION FOR ARCHIVE OF INVOICES PRE-PRINTED WITH FACE VALUE
To: Provincial/municipal Tax Departments
The General Department of Taxation has recently received official letters from several provincial/municipal Tax Departments, inquiring about the duration for archive of invoices, stamps, tickets and receipts pre-printed with face value. Concerning this matter, the General Department of Taxation gives the following opinion:
According to the provisions of Article 30 of the Government's Decree No. 129/2004/ND-CP of May 31, 2004, detailing and guiding the implementation of a number of articles of the Accounting Law applicable to business activities, accounting documents must be archived for at least 5 years. Accounting documents which must be archived for at least 5 years are those used for regular management and administration but not for directly making accounting book entries or making financial statements.
Pursuant to the above-said provisions, enterprises that use invoices, stamps or tickets pre-printed with face value (motorcycle watch tickets, entrance tickets, passenger tickets, etc.) in large quantities and do not use tickets pre-printed with face value for directly making accounting book entries or making financial statements, must archive filed or controlled copies of such tickets for at least 5 years.
The General Department of Taxation hereby notifies provincial/municipal Tax Departments thereof for compliance.
|
| FOR THE GENERAL DIRECTOR OF TAXATION |
---------------
This document is handled by Vinas Doc. Document reference purposes only. Any comments, please send to email: [email protected]
File gốc của Official Dispatch 1003/TCT/PCCS of the General Department of Taxation regarding the storage time of pre-printed invoices with face value đang được cập nhật.
Official Dispatch 1003/TCT/PCCS of the General Department of Taxation regarding the storage time of pre-printed invoices with face value
Tóm tắt
| Cơ quan ban hành | Tổng cục Thuế |
| Số hiệu | 1003/TCT/PCCS |
| Loại văn bản | Công văn |
| Người ký | Phạm Duy Khương |
| Ngày ban hành | 2005-04-04 |
| Ngày hiệu lực | 2005-04-04 |
| Lĩnh vực | Kế toán - Kiểm toán |
| Tình trạng | Chưa có hiệu lực |