(Chinhphu.vn) - In cases where the director authorizes the deputy director or the head of the sections or department to sign and affix the stamp of the enterprise on the invoice and takes responsibility for the director on making the sale invoice, The seals of the unit shall be affixed directly at the criterion "Head of unit"
According to Mr. Vu Van Binh (Hanoi City), based on management decentralization, the Director (legal representative) will have written authorization to deputy directors, department heads or heads of departments. The attached units shall sign VAT invoices for goods sale.
However, at Binh's business, due to the large amount of VAT invoices and the decentralization of many used parts, the enterprise had to affix the stamp on a blank check mark on all unissued invoices. Upon receipt of the sales invoice, the information on the invoice will be fully recorded, submitted to the head of the unit and delivered to the customer.
Mr. Binh asked, in case the above mentioned invoices show the criterion "Head of unit (sign, affix, full name)" is signed and stamped by the director, not stamped on the signature; Those who are authorized by the director to sign and seal the title, do not mark stamp on the signature, then are these bills considered valid?
Regarding this issue, The Ministry of Finance has the following opinions:
Pursuant to Clauses 4, 19 and 1, Article 20 of Accounting Law No. 03/2003 / QH11 dated 17 June 2003 on the making and signing of accounting vouchers.
Pursuant to Point 2.2, Section 3 of Joint Circular No. 07/2002 / TTLT-BCA-BTCCBCP dated 6/5/ 2002 guiding the management and use of seals: "The seals can only be affixed on documents, After the documents have been signed by competent authorities, they are: the head, deputy or lower level authorized directly by such agency or organization; not be stamped on documents, papers without contents, sealed before signing… "
Under the guidance at Point d, Clause 2, Article 16 of the Circular No. 39/2014 / TT-BTC dated 31/3/2014, "Criteria" of Seller (signature, seal, full name)
If the head of the unit does not sign in this box, the head of the unit must authorize the shopkeeper in writing to sign, write his/her name, and append the organization’s seal on the upper left of the invoice. "
From the above grounds, in principle, when selling goods or providing services, the seller must issue invoices to customers and must fully reflect the norms on the invoices. At the criterion "sellers (sign, seal, full name)", the head of the unit of the seller must sign and write his full name and seal (if any) as prescribed.
If the form of the invoice of the enterprise has gone through the procedure of notice of issuance to the tax office, the criteria are "sellers (sign, seal, full name)" and "head of unit signs with full name) ", then do the following:
- The director of the enterprise who directly signs into the "head of unit" criterion, the seal of the enterprise shall be directly attached to this criterion.
- Where an enterprise has more than one sales unit, the director of the enterprise shall not directly sign the item "unit’s head" but authorizes another person to sign on his / her invoice, he/she must have authorization paper according to the definition of civil law.
Before the authorized person signs in the indicator "unit's head", it must clearly state "TUQ" before the "unit's head" criterion, the person authorized in this criterion, clearly stating the full name and seal of the enterprise on the upper left of the invoice.
When invoicing, enterprises can not stamp on the top left of the invoice and also have their stamp sealed directly at the criterion “head of unit”
- By : Online Newspaper of the Government / Translator: HaiYen-Bizic
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