Official Letter No. 27609/CTBDU-TTHT dated October 21, 2024, from the Binh Duong Tax Department providing guidance on commercial discount invoices and submitting Form 04/SS-HĐĐT to the tax authority.
1 – Regarding commercial discount invoices:
In the case where the Company applies commercial discounts for customers as stipulated by law, the commercial discount must be clearly reflected on the invoice.
If the commercial discount is based on the quantity or revenue of goods and services, the discount amount for the goods already sold is adjusted on the invoice for the final purchase or the subsequent period. If the discount is issued at the end of the discount program (or period), an adjustment invoice accompanied by a detailed list of invoices that need adjustments, the amounts, and the adjusted taxes must be issued. The adjustment invoice must not show negative amounts, as this does not pertain to incorrect invoices.
2 – Regarding handling erroneous invoices:
In the case where the Company handles erroneous invoices in accordance with Clause 1, Point a, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, it must submit Form No. 04/SS-HĐĐT, Appendix IA, issued together with this Decree, to the tax authority.
In cases where erroneous invoices are handled according to Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, it is not required to submit an error notification using Form No. 04/SS-HĐĐT to the tax authority.
Please refer to the attached file for detailed information.
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