OFFICIAL LETTER 13408/CT-TTHT DATED 02 APR 2018 OF HA NOI TAXATION DEPARTMENT GUIDING INVOICES WITH WRONG TAX CODE OR ISSUANCE DATE
Official letter 13408/CT-TTHT dated 02 Apr 2018 of Ha Noi Taxation Department guiding invoices with wrong tax code or issuance date:
- In case the invoices are written wrongly, the two sides shall make a written record on the wrongful recovery of invoices under the guidance in Clause 2, Article 17 of Decree No. 51/2010 / ND-CP of the Ministry of Finance. After making the minutes of withdrawal of invoices, the seller withdraws the invoice and writes the replacement bill as prescribed.
- In cases where invoices are written at the wrong date, month or year, the two parties shall make written records or reach written agreements clearly stating the errors. Simultaneously, invoices for adjustment of errors, on the invoices clearly stating the wrong contents, adjustment contents, invoice numbers, signs and dates of invoices made, which need to be adjusted.
