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In principle, trade discounts based on the quantity or sales volume of goods and services are adjusted on the invoice for the last purchase or the following period. If the discount amount is determined at the end of the sales discount program (period), an adjustment invoice is issued along with a statement listing the invoice numbers that need adjustment, the amount, and the adjusted tax. Based on the adjustment invoice, the seller and buyer declare the corresponding adjustments in revenue and tax.

In cases where the taxpayer has authorized the Company to perform tax finalization on their behalf, if it is determined that the taxpayer is required to directly finalize taxes with the tax authorities,

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 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 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.