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INVOICE |
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| Set the criterion “Names of goods and services” when writing the invoice
(Official Letter No. 3587/CTBNI-TTHT dated 27/11/2020 of Bac Ninh Tax Department) |
In case the company issues an invoice and the name of the goods is written in both Vietnamese and a foreign language, the name of the goods in foreign words must be placed to the right in parentheses () or immediately below the name of the goods by Vietnamese and has a font size smaller than Vietnamese name of goods. |
| Tax declaration in case the date of signing the invoice is different from the date of the electronic invoice
(Official Letter No 27383/CT-TTHT dated 30/11/2020 of Binh Duong Tax Department) |
In case the date of signing an e-invoice is after the date of issuing the e-invoice, the sellers or service providers must base on the date of issuing the e-invoice to determine the obligation to declare, pay tax and record accounting. |
| Cost of buying mid-autumn gifts for employees for EPE
(Official letter 7231/CT-TTHT dated 20/11/2020 of Phu Tho Tax Department) |
– In case the Company is an EPE that buys goods and articles as gifts for employees working at the company, the goods or articles used as gifts for employees must be issue invoice. The company uses invoices for organizations and individuals in the non-tariff zone.
– If the cost of buying goods used as a gift for an employee does not exceed 01 month of the actual average salary made in the tax year as prescribed, without using the welfare fund, it shall be included in deductible CIT. |
| Issuing invoice when commercial discount arises (Official Letter No. 6018/CT-TTHT dated 30/10/2020 of Bac Giang Tax Department) | In case the Company applies a trade discount program to customers who buy large quantities of goods each month, the discounted amount of sold goods will be adjusted on the sale invoice of goods and services of the last purchase or the following period, or is billed to adjust with a list of the number of adjusted invoices, the amount, the adjusted tax on the end of the month or the first day of the following month. |
