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Uni 12-06-2015 - Guidance on invoices for enterprises with high tax risks

Issue date: 12/6/2015 | 8:45:11 AM
OFFICIAL LETTER NO. 2075/TCT-CS DATED 28 MAY 2015 OF GDT IN GUIDANCE OF INVOICES FOR ENTERPRISES WITH HIGH TAX RISKS

According to official letter No. 2075/TCT-CS:

The company is the enterprise with high tax risks, and is sold invoices by tax authority during 12 months and invoices usage report month by month. Until the end of 12 months, on basis of actual situation of using invoices, tax declaration, tax payment of the company and proposal of the company, tax authority issues Notification to the company to self-make invoices or continues to buy invoices of tax authority.

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