PROCEDURE FOR SALE SEPARATE INVOICES TO HOUSEHOLD BUSINESSES
Procedure for sale and issue of separate invoices is promulgated by the General Department of Taxation on the Decision No. 829/QD-TCT dated April 16, 2018, with the purpose of management consistently in the whole sector, contributing reform of tax administrative procedure, facilitates the tax payment.
Procedure for sale of separate invoices to household businesses and self-employed individuals at Sub-department of taxation is prescribed as follow:
Step 1: Sub-division of Reception and Result Return of Sub-department of taxation shall receive and verify the application of household business/self-employed individual; guide the household business/self-employed individual to declare and determine taxes and fees (if any) payable as prescribed.
Each tax officer may not declare or sign the application for purchase of invoices on behalf of the household business/self-employed individual.
Step 2: Upon receipt of complete application, affix the receipt acknowledgement stamp to the application; record it in the Application Management software as soon as possible in case of complete applications.
Step 3: Prepare a request for sale of separate invoices and submit it to the head of Sub-department of Taxation for approval on the same working day.
Step 4: Guide household business/self-employed individual to prepare physical or electronic tax payment receipt and pay taxes to State Treasury.
Step 5: Compare physical tax payment receipt to the request for sale of separate invoices to ensure that category of tax and amount of tax payable is matched
Step 6: Within the working day or no later than early subsequent working day, the tax officer shall forward the following to the Sub-division of Printed Papers: All documents enclosed with photocopy of tax form, photocopy of request for sale of separate invoices and physical tax payment receipt of the household business/self-employed individual.
The Sub-division of Printed Papers affiliated to Sub-department of Taxation shall receive documents and sell separate invoices to the household business/self-employed individual as soon as practicable after receiving the required documents and collect no fee for sale of separate invoices.
This Decision takes effect on the signing date.
