Official Letter 449/TCT-KK 2025: Issuance of Invoices for Returned Goods and Supplementary Tax Declaration Filing

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION __________ No. 449/TCT-KK Regarding the Issuance of Invoices for Returned Goods and Supplementary Tax Declaration Filing

CỘNG HÒA XÃ HỘI CHỦ NGHĨA VIỆT NAM Độc lập - Tự do - Hạnh phúc ______________________ Hanoi, January 24, 2025

 

To: Tax Department of Can Tho City.

The General Department of Taxation has received Official Letter No. 5331/CTCTH-TTHT dated November 2, 2023, from the Tax Department of Can Tho City, regarding the issue of issuing invoices when the buyer returns goods and filing supplementary tax declarations. In response, the General Department of Taxation provides the following guidance:

Based on Clause 3, Article 47 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019, guiding supplementary tax declaration filing;

Based on Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government, regarding invoices and documents.

According to the above regulations, in the case where the buyer of goods from Hong Loan Real Estate Trading Construction Joint Stock Company (the Company) returns the goods:

- Regarding invoice issuance: The Tax Department of Can Tho City is advised to cooperate with the Department of Construction of Can Tho City to verify the purchase of social housing in accordance with the relevant sector regulations. If the issuance of sales invoices by the Company is in compliance with regulations and the buyer returns the goods, the Company should issue an invoice according to the return procedure specified in Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government.

- Regarding supplementary tax declaration filing: If the Company files a supplementary tax declaration after the tax authority has issued a conclusion of inspection at the taxpayer's premises, it should comply with the provisions of Clause 3, Article 47 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019.

The General Department of Taxation notifies the Tax Department of Can Tho City to be aware of and implement this.

 

 

Recipients: - As above; - Vice Minister Mai Son (for reporting); - Relevant Divisions and Units: CS, PC, Inspection Department (General Department of Taxation); - TCT Website; - Archive: VT, KK.

On behalf of the Director General Head of the Department of Tax Declaration and Accounting     Le Thi Duyen Hai

See details here.