OFFICIAL LETTER NO. 4099/CT-TTHT DATED 02 JUNE 2014 OF HCM TAXATION DEPARTMENT FOR INVOICE WITH WRONG NAME, ADDRESS, TAX CODE OF CUSTOMERS
According to official letter No.4099/CT-TTHT:
In case, a company prepares an invoice and gives to customers with wrong name, address, tax code…which do not increase or decrease the payable tax amounts or deductible tax amounts, the company and customer must prepare the minutes to revise the wrong invoice. The new invoice must be included wrong description such as content, old invoice number, date, symbol. On basis of the new invoice, seller declares in the output list, buyer declares in the input list in the period that the new invoice is prepared ( not revising revenue and VAT and they are declared zero in the lists),
