Issuing electronic invoices with tax authority codes for each occurrence

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On May 2, 2024, the General Department of Taxation issued Official Letter No. 1502/CTTNI-TTHT on the issuance of invoices for years prior to the current year of the Joint Stock Company.

Based on the legal regulations, in case the Joint Stock Company is applying the coercive measure of stopping the use of invoices and the taxpayer has a written request to use invoices to have a source to pay workers’ wages, pay expenses to ensure continuous business production, the tax authority continues to allow the taxpayer to use invoices for each occurrence on the condition that the taxpayer must immediately pay at least 18% of the revenue on the invoice used into the state budget, and at the same time, the Joint Stock Company is fined according to the regulations at point a, clause 4, Article 24 of Decree No. 125/2020/ND-CP dated October 19, 2020.


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