Official Letter No. 1082/CTKGI-TTHT dated July 10, 2024, from the Tax Department of Kien Giang Province provides guidance on the supplementary declaration of tax returns for replaced or adjusted invoices.
The Tax Department instructs that if a replaced invoice or an adjusted invoice arises in two different tax declaration periods, the company must declare the replaced or adjusted invoice on the supplementary declaration of the period in which the invoice was replaced or adjusted.
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Accordingly, in the case where the Company is an EPE operating in a non-tariff zone and is exporting products, the time for issuing electronic invoices is the time of transferring ownership or the right to use goods to the buyer, regardless of whether payment has been received or not, as stipulated in Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020.
In cases where the entity receives funds from organizations or individuals to provide services such as repair, warranty, promotion, or advertising, it must issue an invoice as prescribed in Clause 1, Article 4 of Decree 123/2020/ND-CP and must fully specify the content as prescribed in Article 10 of Decree 123/2020/ND-CP. Additionally, the entity must declare and pay taxes as required.
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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.
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:
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:
Binh Dinh Province Tax Department, based on current regulations and Official Dispatch 2547/TCT-TNCN dated June 12, 2017 of the General Department of Taxation regarding personal income tax policy for outsourcing labor contracts, accordingly guides:
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:
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