Official Letter No. 766 dated 07 December 03, 2012 of the General Department of Taxation guide the administrative violations about the invoices
Based on the provisions of Clause 2, Article 35 Decree No. 51/2010/NĐ-CP,:
The average reduction is determined by splitting half of the total of the minimum and average.
The average addition is determined by splitting half of the total number between the maximum and average.
