| THE MINISTRY OF FINANCE ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ------------ |
| No: 120/2002/TT-BTC | Hanoi, December 30, 2002 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE GOVERNMENT’S DECREE No. 89/2002/ND-CP OF NOVEMBER 7, 2002 ON THE PRINTING, ISSUANCE, USE AND MANAGEMENT OF INVOICES
Pursuant to the Government’s Decree No. 89/2002/ND-CP of November 7, 2002 on the printing, issuance, use and management of invoices, the Ministry of Finance hereby guides in detail the implementation thereof as follows:
A. GENERAL PROVISIONS
I. SUBJECTS AND SCOPE OF APPLICATION
The subjects and scope of application of the printing, issuance, use and management of invoices include:
1. Organizations and individuals selling and/or exchanging goods and services.
2. Organizations and individuals buying and/or exchanging goods and services.
3. Organizations and individuals ordering the printing of invoices or undertaking the printing of invoices.
