MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAX
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No. 1700/TCT-CS
Ref: invoices according to the Circular No. 153/2010/TT-BTC
SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Hanoi, May 18, 2011
 
To: Vietnam National Coal, Mineral Industries Holding Corporation Limited
General Departments of Tax received the Official Dispatch No, 1254/TKV-KT dated March 24, 2011 of the Vietnam National Coal, Mineral Industries Holding Corporation Limited (Corporation) and the Official Dispatch No. 2073/CT-HCQTTVAC dated March 31, 2011 of the Tax Department of Thua Thien Hue Province on invoices according to the Circular No. 153/2010/TT-BTC. To this problem, after receiving opinion from the Department of Tax Policy (the Ministry of Finance) and reporting to the Ministry of Finance, the General Department of Tax suggest following points:

“3. Specimen invoice is an invoice printed with correct and full contents of an invoice copy to be handed to a buyer which has a serial number consisting of a series of zeros and printed or stamped with the “specimen” mark.