On June 17, 2024, the General Department of Taxation issued Official Dispatch 2569/TCT-QLN 2024 on issuing invoices each time they arise.
Pursuant to the provisions in Point d, Clause 4, Article 34 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government; Pursuant to the provisions of Clause 2, Article 13 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government: In cases where the Company is being forced to stop using invoices that the Company has If there is a written request to use invoices to have a source of payment for workers' salaries and to pay expenses to ensure continuous production and business, the Tax Department will continue to allow the Company to use invoices each time they arise. with the condition that the Company must immediately pay at least 18% of the revenue on the used invoice to the state budget. Tax authorities only issue electronic invoices with the tax authority's code each time they arise when there is a request for issuance from the taxpayer or the taxpayer's legal representative.
