Official Dispatch No. 168/CTBNI-TTHT dated January 13, 2023 of the Tax Department of Bac Ninh Province guiding the VAT rate for returned goods
According to the instructions of the Tax Department of Bac Ninh Province, in case the Company selling goods has issued an invoice to the customer in December 2022, then the customer returns the received goods due to poor quality, the invoice to returned goods is issued with the value and tax rate corresponding to the invoice made according to regulations.
