OFFICIAL LETTER NO. 4461/TCT-CS DATED 13 OCTOBER 2014 OF GDT IN GUIDANCE OF INVOICE CANCELLATION FOR HIGH TAX RISK ENTERPRISES
According to official letter No. 4461/TCT-CS:
High tax risk enterprises which do not perform cancellation of print on order, self-print invoices but still use them will be penalty for invoice violation (2 to 4 million VND for non-cancellation of the issued invoices but not yet prepared , have no use; 20 to 50 million VND for illegal invoice usage). Also, enterprises force to cancel the issued invoices but not yet prepared.
