Official letter 398/CTHPH-TTHT about tax policy:
In case Tesa Site Hai Phong Co., Ltd. signs a contract to sell products to Tesa SE Company, the goods have been sold to customers, invoices have been issued and revenue has been recorded, but then defective goods arise:
- If it is determined that the goods sold are returned according to the provisions of accounting law, the Company shall issue an adjustment invoice or an invoice to replace the invoice issued according to the provisions of Clause 1, Article 4 and Point b, Clause 2, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government. The Company shall make additional declarations of tax declaration dossiers for adjustment invoices/replacement invoices according to the provisions of Clause 1, Article 47 of the Law on Tax Administration No. 38/2019/QH14 and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government.
Note: The dossier of goods destroyed abroad is carried out according to the instructions in Clause 3, Article 16 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance. - If the goods are defective, the Company imports them for repair and re-exports the same goods to customers (temporarily imported, re-exported) in accordance with the provisions of law, then they are not considered returned goods. The Company does not have to adjust the sales invoice created when temporarily importing goods for repair.
