Official letter 6371/CTHN-TTHT about the issuance of a replacement invoice for a compulsory invoice:
In case the taxpayer uses invoices while the tax authority has a decision on enforcement by notifying that the invoice is no longer valid is the act of using illegal invoices, the agency Tax arrears the tax amount incurred (if any) due to the illegal use of invoices. The above-mentioned invoices are no longer valid and the selling and buying units will be administratively sanctioned for the act of using illegal invoices; Purchasing units are not allowed to declare VAT deduction and calculate reasonable expenses when determining taxable income of CIT; The selling and buying unit must make a record to revoke the invoices that have been made improperly. After the enforcement decision expires or ceases to be effective, through verification of the tax agency's actual determination of the sale and purchase of goods and services, the tax authority shall guide the selling unit to issue invoices On these invoices, the sales and purchase units shall declare tax according to regulations.
