Uni 17-02-2014 - Guidance on tax refund for wrong form of invoices

Official letter No.1781/BTC-TCT:

In case, enterprises write in wrong form such as on-site export goods using VAT; abbreviation of buyer’s name, address on invoice but right tax code; invoice without crossing the blank, Ministry of Finance requires that tax departments check if invoices are prepared suitably to ledgers, present correctly economic nature , have bank payments as regulations ,tax departments will remind enterprises and conduct tax refund or tax deduction as the actual incurred operations.