THE MINISTRY OF FINANCE
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No. 153/2010/TT-BTC
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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Hanoi, September 28, 2010
 
CIRCULAR
GUIDING THE GOVERNMENT'S DECREE NO. 51/20107ND-CP OF MAY 14, 2010, ON GOODS SALE AND SERVICE PROVISION INVOICES
 
THE MINISTRY OF FINANCE
 
Pursuant to November 29, 2006 Tax Administration Law No. 78/2006/QH11;
Pursuant to June 17, 2003 Accounting Law No. 03/2003/QH11;
Pursuant to June 3, 2008 Value-Added Tax Law No. 13/2008/QH11;
Pursuant to November 29, 2005 E-transaction Law No. 51/2005/QH11;
Pursuant to the July 2, 2002 Ordinance on Handling of Administrative Violations and the April 2, 2008 Ordinance Amending and Supplementing a Number of Articles of the Ordinance on Handling of Administrative Violations;
Pursuant to the Government's Decree No. 51/ 2010/ND-CP of May 14, 2010, on goods sale and service provision invoices;
Pursuant to the Government's Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
The Ministry of Finance guides goods sale and service provision invoices as follows:

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