Official Letter 1108/CT-TTHT Regarding the Time of Invoice Issuance

In response to Official Letter No. 18/BVMLK dated February 18, 2025, from Lam Kinh Eye Hospital Joint Stock Company (hereinafter referred to as the Company) regarding the issuance of invoices for medical examination and treatment services, the Thanh Hoa Provincial Tax Department has the following comments:

• Pursuant to Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020, by the Government regarding the time of invoice issuance for medical examination and treatment services:

"Article 9. Time of Invoice Issuance
…
2. The time of invoice issuance for the provision of services is the time when the service is completed, regardless of whether payment has been received or not. In cases where the service provider receives payment before or during the provision of services, the time of invoice issuance is the time of payment (excluding cases of receiving a deposit or advance payment to secure the execution of contracts for services such as accounting, auditing, financial consulting, tax, valuation, technical surveying, design, supervision consulting, and investment project preparation)."

• Pursuant to Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020, by the Government regarding the handling of invoices with errors;

• Pursuant to Article 47 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 (as amended and supplemented by Clause 6, Article 6 of Law No. 56/2024/QH15 dated November 29, 2024, which amends and supplements several provisions of the Securities Law, Accounting Law, Independent Auditing Law, State Budget Law, Law on Public Asset Management, Tax Administration Law, Personal Income Tax Law, National Reserve Law, and Law on Administrative Violations).

Based on the above regulations and the explanation provided by the Company, the Thanh Hoa Provincial Tax Department concludes the following:

• The time of issuing an invoice for medical examination and treatment services is the time when the service is completed, regardless of whether payment has been received. If the service provider receives payment before or during the provision of the service, the invoice issuance time is the time of payment, irrespective of when the Company signs the settlement report with the social insurance agency.

• In case the issued invoice contains errors, the Company should follow the provisions of Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020, and make the necessary amendments and additions to the tax declaration documents as per Article 47 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019 (as amended by Clause 6, Article 6 of Law No. 56/2024/QH15 dated November 29, 2024).

The Thanh Hoa Provincial Tax Department provides this response for Lam Kinh Eye Hospital Joint Stock Company to be informed, and encourages the Company to comply with the relevant laws and actual conditions. If there are any further issues, the Company is requested to contact the Inspection and Audit Division No. 1 - Thanh Hoa Provincial Tax Department for guidance and resolution.

See details here.