Uni 06-05-2019 - Tax policy for adjustment invoice

Official letter 1428/CT-TTHT dated 23/04/2019 of Ninh Thuan Tax Department on making adjustment invoices as follows:

In case, the goods are not delivered, the seller, the buyer has not declared the tax and must cancel the electronic invoice error according to the consent and confirmation of the seller, buyer; The seller must make a new electronic invoice to send to the buyer, the new electronic invoice must contain the words "This invoice replaces the invoice number ..., symbol, date."