Official Dispatch No. 67047/CTHN-TTHT dated September 15, 2023 of Hanoi Tax Department guiding VAT declaration for adjusted invoices and tax rates for construction activities
Accordingly, in case the e-invoice has been made according to the provisions of Decree No. 123/2020/ND-CP but this invoice has errors , it shall be invoiced according to the instructions at Point e, Clause 1, Article 7 of Circular No. 78/2021/TT-BTC of the Ministry of Finance. The Company shall declare adjustments in the tax period with errors as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 of the National Assembly and Clause 4, Article 7 of Decree 126/2020/ND-CP dated October 19, 2020 of the Government.
In case the Company has value-added tax payable to each province of construction activities, it shall be determined by (=) revenue without value-added tax for construction activities in each province (x) with 1% as prescribed at Point c, Clause 2, Article 13 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.