OFFICIAL LETTER NO. 1005/TCT-CS DATED 24 MARCH 2015 OF GDT IN GUIDANCE OF THE REVISED INVOICES FOR ONLY WRONG NAMES, ADDRESSES OF BUYERS
According to official letter No. 1005/TCT-CS:
In case, invoices were prepared and delivered to buyers, have delivered goods, provided services; sellers and buyers have declared VAT after that they detect wrong names, addresses of buyers but have exact tax codes of buyers, buyers and sellers prepared the revision minutes, must not prepare the revision invoices in accordance with instruction of point b clause 7 article 3 Circular No.26/2015/TT-BTC dated 27 Feb 2015 of MOF amending, adding point b clause 2 article 16 Circular 39/2014/TT-BTC dated 31 Mar 2014 of MOF. The cases that invoices have prepared with other mistakes will follow article 20Circular 39/2014/TT-BTC dated 31 Mar 2014 of MOF
