ACCORDING TO OFFICIAL LETTER NO. 587/CT-TTHT DATED 14 APRIL 2014 OF AN GIANG TAXATION DEPARTMENT IN GUIDANCE OF INVOICE PREPARATION AND DECLARATION OF INVOICE OF VAT RATE ADJUSTMENT
According to official letter No.587/CT-TTHT:
Enterprises are sellers who issue invoices to buyers, two sides have declared and then detect to wrongly write VAT tax rate, and other items of the invoices are correct, both sides must perform fully the following procedures:
+ Prepare the minutes with the wrong contents, forms, symbols, ordinal numbers, dates…..of the prepared invoices; sellers, buyers have declared the copies of the invoices on what date? ;
+ On basis of the prepared minutes, sellers issue new invoices at the column No.2 (names of goods, services) reduction of VAT amounts of the old wrong invoices (write clearly to replace the old invoices dated… basing on what minutes dated…), does not write and cross the VAT tax rate line, write to correct VAT amounts of the wrong invoices, the total line is the VAT amount and notes in words.
+ When prepare the sale lists (form No.01-1/GTGT) to reflect the adjusted invoices, enterprises write clearly as follows: the fourth line (3) goods, services with tax rate of 5%; column (10) marks (-) VAT amount; note column: write reduction of VAT amount of tax period dated...
