OFFICIAL LETTER NO.05/CT-TTHT DATED 07 JANUARY 2014 OF LONG AN TAXATION DEPARTMENT IN GUIDANCE OF TREATMENT FOR LEDGERS, INVOICES, VOUCHERS SET FIRE
According to official letter No.05/CT-TTHT:
In case, ledgers, vouchers, invoices of enterprises set fire, the treatment for those as follows:
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Prepare the report of the fired invoices and treatment for the fired invoices as regulated in article 22 of Circular No.153/2010/TT-BTC
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Enterprises contact tax authority to ask for the duplicates of the submitted dossiers and financial statements
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Enterprises print ledgers from accounting software
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Enterprises contact the banks to ask for the duplicates of bank notes
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Enterprises contact organizations, individuals that incurred the transactions to duplicate or re-confirm the fired accounting documents and other documents
For the implementation procedures: enterprises should follow Circular No.96/2010/TT-BTC
