On March 27, 2024, the General Department of Taxation issued Circular No. 1991/CTBGI-TTHT providing guidance on handling situations where internal transport and warehouse delivery documents are mistakenly canceled.
According to legal regulations:
- If a company has already issued an internal transport and warehouse delivery document but subsequently cancels it due to an oversight, the electronic invoice system will automatically process and record the correct status as submitted by the taxpayer. In such cases, the taxpayer does not have the authority to adjust the invoice status. When queried on the tax authority’s portal, this canceled warehouse delivery document will be displayed as “canceled” and will not fall under the category of adjusted or replacement invoices.
- In scenarios where a company creates a new internal transport and warehouse delivery document, but the customs system does not allow a date for the document after the customs declaration date, the company should prepare a written explanation clearly stating the reason and contact the Customs Authority. The company should coordinate with the buyer to agree on a resolution plan in accordance with the regulations.
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