REDUCE INVOICE PROCESSING TIME
VCN – In order to create favourable conditions for taxpayers in the use of invoices, the Ministry of Finance issued Circular No. 37/2017 / TT-BTC, amending and supplementing Circular 39/2014 / TT-BTC and Circular No. 26/2015 / TT-BTC
|The processing time of Tax agencies reduces from 5 working days to 2 working days in creating self-printed invoices of newly established enterprises.
Accordingly, the regulations on reducing the invoice processing time of the Tax agencies are detailed as follows:
The Circular amends and supplements the processing time of Tax agencies from 5 working days to 2 working days in creating self-printed invoices of newly established enterprises. According to the new regulations, newly established enterprises have a written request for the use of self-printed invoices and then will be certified by the Tax agencies directly for full eligibility.
Within 2 working days after receipt of written request of the enterprises, the Tax agency in charge must make a response to the conditions on the use of self-printed invoices of the enterprises. If after 2 working days when the Tax agencies do not make any response in documents, the enterprises will use the self-printed invoices.
Regarding the deadline for notifications of the Tax agencies, the Circular amends and supplements the use of ordered invoices from 5 working days to 2 working days; the Tax agencies in charge must directly notify the use of ordered invoices. If after 2 working days, the Tax agencies do not have written comments, the enterprises are be permitted to use the ordered invoices.
The circular also amends and supplements the regulation on the deadline of sending a notice for publication of invoices and sample invoices to the Tax agencies before the first use of invoices from 5 working days to 2 working days. At the same time, removing the regulation that within 10 days from the day on which the notice of invoice publication is signed, the notice of invoice publication must be sent to Tax Agency.
In addition, the Circular removes the regulation on examination of the use of invoices, declaration and payment of tax for next invoice sales.
Specifically: Tax agencies shall sell invoices to business organizations, households, individuals monthly. The number of invoices sold to organizations, households and individuals for the first time shall not be more than 50 invoices of a type. In the case where all of the invoices are used up within less than a month, the Tax agencies shall decide the number of invoices to be sold for next time based on the time and quantity of used invoices. For next purchases of invoices, based on the Application for invoice purchase, the Tax agencies shall decide to sell invoices to business organization, households and individuals within the day and the number of invoices sold to an organization, households or individuals does not exceed the quantity of used invoices of the last month.
In the case where a business household or business individual want to use booked invoices instead of separate invoices, the Tax agencies shall sell separate invoices according to the need of the business household or business individual without charge collection.
Circular No. 37/2017/TT-BTC will take effect from 12 June 2017
By Minh Anh/ Huyen Trang