The Tax department of Tuyen Quang Province issued Official Letter No. 340/CTTQU-THTT dated 01 April 2022 to give guidance on canceling invoices. Some notable contents are as follows:
- From the time of being accepted by the tax authority to register for the use of e-invoices according to the provisions of Decree No. 123/2020/ND-CP, enterprises and organizations must stop using the approved e-invoices. issue notice according to the previous regulations and understand the paper invoice that has been announced to be issued but not yet used.
- Dossier of invoice cancellation includes:
- Decision to set up invoice cancellation council;
- Invoice inventory to be canceled;
- Cancellation invoice records;
- Notice of invoice cancellation results; and
- Invoice cancellation records are kept at the enterprise or organization.
For further information, please contact:
Minh Ngo Nhat, Managing Partner, BLawyers
minh.ngo@blawyersvn.com
