Uni 17-04-2015 - Guidance on penalty for late submission of invoice usage report

Issue date: 17/4/2015 | 8:39:33 AM

OFFICIAL LETTER NO. 1211/TCT-CS DATED 06 APR 2015 OF GDT IN GUIDANCE OF PENALTY FOR LATE SUBMISSION OF INVOICE USAGE REPORT

According to official letter No. 1211/TCT-CS:

In case, late submission of invoice usage report from 6 to 10 days from deadline as regulations but there are not extenuating circumstances, tax authority will issue the warnings as regulations of point a clause 2 article 13 Circular 10/2014/TT-BTC

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