Official letter 42535/CTHN-TTHT about declaration for the adjusted replacement invoice:
Basing on the regulations, in case Diana Unicharm Joint Stock Company issues an adjusted invoice, a replacement invoice according to the provisions of Clause 2, Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government. The Government at the Company shall make additional declarations for the adjusted and replacement invoices in the tax period with errors or omissions as prescribed in Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13. 2019 of the National Assembly and Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government. In case the Company makes additional declarations leading to an increase in the payable tax amount, it must pay the increased tax amount and late payment interest to the state budget as prescribed.
