DETAILS OF Q&A
Question:
To the Ministry of Finance. I would like to ask the following: According to Circular 78/2014/TT-BTC, the expenses of enterprises purchasing goods and services are allowed to make a list of purchases according to forms in cases of purchasing agricultural, seafood, aquacultural products from the fisherman directly, purchasing of goods, assets and services from households and individuals not doing business directly, purchasing of goods and services from households or individuals whose turnover is below the value-added taxable turnover threshold (VND 100 million / year). I am working at a state agency using the state budget and was assigned the task of purchasing and selling goods to serve the agency’s activities. Please let me know for the task of paying for goods and services without invoices (purchasing agricultural products, purchasing goods from tax-exempt business households,…), can I make a list of purchases as a document to be included in the agency’s service costs for payment as prescribed for enterprises? Is there a regulation on how much money the goods are worth to be allowed to make a list of purchases? Because the accounting agency always requires me to have a VAT invoice issued by the tax industry and pay in the form of non-cash when purchasing goods worth 200,000 or more. I hope to receive an answer from the Ministry of Finance soon.
11 Jan 2022
Answer:
In case the accounting unit is implementing administrative accounting regime, the unit should contact the local financial agency for specific guidance on related issues.
In case the unit has production and business activities, has already registered for tax with the tax agency, makes accounting records according to the corporate accounting regime, there are activities of purchasing goods and services from households and individuals not doing business directly hose turnover is below the value-added taxable turnover threshold (VND 100 million / year) without an invoice, the unit shall make a list (according to the form No. 01/TNDN enclosed with the Circular No. 78/2014/TT-BTC) enclosed with payment vouchers to account for deductible expenses when calculating CIT according to the guidance in Article 4 of Circular 96/2015/TT-BTC. These expenses do not require non-cash payment vouchers.
Gia Lai Provincial Tax Department answered for Mr. Nguyen Van Son to know and implement./.
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