Does employer have to issue invoices for workers on renting houses?

Mon, 03 Dec 2018 20:33:05 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) - Minh Ha Garment Factory (in Ha Noi) has houses for rent by workers . So, the salary paid to workers including the amount of house rent, Does the company have to issue invoices?

Regarding this issue, The Ministry of Finance has the following opinions:

Pursuant to the Finance Ministry's Circular No. 26/2015 / TT-BTC dated February 27, 2015, which guides the VAT and tax administration in the Government's Decree No. 12/2015 / ND-CP of February 12, 2015; detailing the implementation of the Law amending and supplementing a number of articles of the Tax Law and amending and supplementing a number of articles of the tax decrees, and amending and supplementing a number of articles of the Circular No. 39 / 2014 / TT-BTC dated 31 March 2014 of the Ministry of Finance on goods sale and service provision invoices.

In Clause 7, Article 3, amending and supplementing Article 16 on invoices: "Article 3. To amend and supplement a number of articles of the Circular No. 39/2014 / TT-BTC dated March 31, to implement the Government's Decree No. 51/2010 / ND-CP dated May 14, 2010 and the Government's Decree No. 04/2014 / ND-CP dated January 17, 2014 on invoices for goods sale and supply the service is as follows:

... 7. To amend and supplement Article 16 as follows:

a / To amend and supplement Point b, Clause 1, Article 16 (amended and supplemented in Clause 3, Article 5 of the Circular No. 119/2014 / TT-BTC) as follows:

"b / The seller must make invoices when selling goods or services, including cases of goods or services used for sale promotion, advertisement or sample goods; Goods and services used for giving, donating, exchanging or paying salary for workers (excluding goods circulated internally or internally for continued production).

The contents of invoices must be the contents of the arising economic operations; Not to be erased or repaired; must use the same color, ink does not fade, do not use red ink; Numbers and scripts must be continuous, without interruption, without writing or overprinting preprinted text and crossing the blank (if available). In case of self-printed invoices or printed invoices made by computer, if there is a blank space on the invoice, it shall not be crossed out. "

Based on the above, in the case of Minh Ha Garment Factory, there are rows of houses for workers, and the wages paid to workers including the house rent, Minh Ha Garment Factory has to make invoices for the house rent according to regulations.

In case of any problems, the unit shall contact the tax offices directly managing them for answers.


  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


Legal Documents