In the case where the Company applies commercial discounts for customers as stipulated by law, the commercial discount must be clearly reflected on the invoice.
In the event the Company incurs taxes payable according to the Customs Authority’s tax assessment decision, excluding cases where the Customs Authority imposes penalties for tax evasion or fraud, the following applies:
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
The General Department of Taxation requests the tax departments of provinces and cities where organizations, individuals, and businesses have suffered damage due to Typhoon No. 3 and subsequent floods to implement the following tax-related guidance:
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
The General Department of Taxation, based on Clause 2, Article 104 of Law No. 52/2014/QH13 on Marriage and Family, states: “Grandchildren have the obligation to respect, care for, and support their paternal and maternal grandparents; in the event that the paternal and maternal grandparents do not have children to support them, adult grandchildren are obligated to provide support.”
In case the Company detects that the input invoice is omitted, leading to the tax declaration dossier submitted to the tax authority with errors and omissions, the Company shall supplement the tax declaration dossier of the period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14.
In cases where the Company has been inspected by the Tax Department at its headquarters and a tax penalty decision has been issued, and subsequently, the Company discovers errors in the CIT finalization declarations for the periods under inspection, if the supplementary declaration results in a reduction of the payable tax amount, it should be handled in accordance with Clause 3, Article 47 of the Law on Tax Administration No. 38/2019/QH14.
The Tax Department instructs that if a replaced invoice or an adjusted invoice arises in two different tax declaration periods, the company must declare the replaced or adjusted invoice on the supplementary declaration of the period in which the invoice was replaced or adjusted.
Accordingly, in the case where the Company is an EPE operating in a non-tariff zone and is exporting products, the time for issuing electronic invoices is the time of transferring ownership or the right to use goods to the buyer, regardless of whether payment has been received or not, as stipulated in Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020.
In cases where the entity receives funds from organizations or individuals to provide services such as repair, warranty, promotion, or advertising, it must issue an invoice as prescribed in Clause 1, Article 4 of Decree 123/2020/ND-CP and must fully specify the content as prescribed in Article 10 of Decree 123/2020/ND-CP. Additionally, the entity must declare and pay taxes as required.
