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Tax Update

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Official Dispatch No. 49535/CTHN-TTHT dated October 13th 2022 of Hanoi Tax Department guiding the declaration of adjusted and replaced invoices

In case the Company incurs an adjustment invoice or a replacement invoice as prescribed in Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, the Company shall make additional declaration for each tax declaration dossier with errors as prescribed in Article 47 of the Law on Tax Management No. 38/2019/QH14 dated June 13, 2019 of the National Assembly and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.

Please kindly check attachment file for further reference

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