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Uni 19-10-2020: On adjusting created invoices

Issue date: 19/10/2020 | 9:29:04 AM
OFFICIAL LETTER NO. 3501/CT-TTHT ON ADJUSTING CREATED INVOICES

Official letter No. 3501/CT-TTHT On adjusting created invoices as follows:

 

For created invoices have the wrong buyer's name and address, the Company shall adjust as follows:

If the created invoices contain the wrong name and address of the buyer, the correct tax code, the company shall comply with the provisions of Point b, Clause 7, Article 3 of Circular No. 26/2015/TT-BTC. February 27, 2015 by the Ministry of Finance.

 

If  the created invoices contain the wrong name and address of the buyer and the wrong tax code or unfilled tax code, the Company shall comply with the provisions of Clause 3, Article 20 of Circular No. 39/2014 /TT-BTC of the Ministry of Finance.

 

 

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