Uni 26-08-2019 - Tax policy of adjusting export revenue

Official letter 10790/CT-TTHT of Binh Duong Tax Department answered the adjustment of export revenue as follows:

In case, the Company has a contract to export goods to foreign countries, then discover that the goods are not of quality assurance, the two parties have agreed to adjust the price reduction for the customers, then the Company and foreign customers must make a written record. a copy or a written agreement for a discount, and the Company issues a commercial invoice to reduce the price of the said export shipment. Based on adjusted invoices, minutes or written agreement between the two parties, payment documents via banks, the Company declares revenue adjustment in accordance with regulations.