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Official Dispatch No. 16267/CTHN-TTHT dated March 29, 2024 of Hanoi Tax Department guiding the issuance of adjusted electronic invoices

Accordingly, the Hanoi Tax Department guides: In case the seller chooses to handle invoices with errors according to the provisions of Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP by making an adjusted invoice, the seller shall:

  • Adjust all goods line information (including: name of goods and services, unit of measure, quantity, unit price, tax rate, amount without tax),
  • Increase adjustment (record positive sign), decrease adjustment (record negative sign) following the actual adjustment as prescribed in Point e Clause 1 Article 7 Circular No. 78/2021/TT-BTC dated September 17, 2021.

Please kindly check attachment file for further reference

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