THE MINISTRY OF FINANCE - MINISTRY OF INDUSTRY AND TRADE - THE MINISTRY OF PUBLIC SECURITY - THE MINISTRY OF NATIONAL DEFENSE
 
No. 64/2015/TTLT-BTC-BCT-BCA-BQP
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness

 
 
Hanoi, May 8, 2015
       
JOINT CIRCULAR
Prescribing invoices and documents required for imports circulated in the market
 
Pursuant to the Law on Tax Administration, the Law Amending and Supplementing a Number of Articles of the Law on Tax Administration, and guiding documents;
Pursuant to the Customs Law and guiding documents;
Pursuant to the Commercial Law and guiding documents;
Pursuant to the Accounting Law and guiding documents;
Pursuant to the Law on Value-Added Tax and the Laws Amending and Supplementing the Law on Value-Added Tax; the Law on Excise Tax and the Law Amending and Supplementing a Number of Articles of the Law on Excise Tax; the Law on Enterprise Income Tax and the Laws Amending and Supplementing the Law on Enterprise Income Tax; the Law on Import Duty and Export Duty, and guiding documents;
Pursuant to the Law on Handling of Administrative Violations and guiding documents;
Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, duties, powers and organizational structure of the Ministry of Finance;
Pursuant to the Government’s Decree No. 95/2012/ND-CP of November 12, 2012, defining the functions, duties, powers and organizational structure of the Ministry of Industry and Trade;
Pursuant to the Government’s Decree No. 106/2014/ND-CP of November 17, 2014, defining the functions, duties, powers and organizational structure of the Ministry of Public Security;
Pursuant to the Government’s Decree No. 35/2013/ND-CP of April 22, 2013, defining the functions, duties, powers and organizational structure of the Ministry of National Defense;
The Minister of Finance; the Minister of Industry and Trade; the Minister of Public Security; and the Minister of National Defense promulgate the Joint Circular prescribing invoices and documents required for imports circulated in the market.
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Joint Circular prescribes invoices and documents required for imports circulated in the market, including: imports in the course of transportation, on display for sale or in preservation at warehouses, ports, storing yards, establishments engaged in production or trading of imports or other places (below collectively referred to as imports circulated in the market); handling of violations of regulations on invoices and documents required for imports circulated in the market; and rights, obligations and responsibilities of involved agencies, organizations and individuals.