Official Letter No. 63648/CTHN-TTHT dated August 30, 2023 by Hanoi Tax Department guiding invoices has errors as follows:

In the case where a company supplies goods or services eligible for VAT reduction according to Decree 15/2022/NĐ-CP, if errors discover after December 31, 2022, the company must amend or replace the invoice without affecting the value of the goods and VAT payable, or adjust the price for tax calculation. In this case, the adjusted or replacement invoice will be subject to an 8% VAT rate. In the case of errors in the quantity of goods resulting in errors in the value of goods and VAT, the adjusted or replacement invoice will be subject to the VAT rate regulations at the time of its issuance according to the guidance in Official Letter No. 2121/TCT-CS dated May 29, 2023, by the General Department of Taxation.

Official Letter No. 58653/CTHN-TTHT dated  August 11, 2023 issued by Hanoi Tax Department guiding late invoices for services provided prior to July 2023 will not be subject to the preferential VAT tax rate of 8%

In the case where the company completed the construction work in June 2023 but issued the invoice in July 2023, Issuing the invoice at an incorrect time shall not apply the VAT rate of 8% as regulated in Article 2, Clause 1 of Decree No. 44/2023/ND-CP dated June 30, 2023

Official Letter No. 61194/CTHN-TTHT dated  August 21, 2023 issued by Hanoi Tax Department  guiding PIT declaration and payment for inheriting securities

If a non-resident taxpayer earns income from inheriting securities, they must declare and pay tax directly to the tax authorities

If a taxpayer chooses to utilize the services of a tax agent, they should provide sufficient information of the agent, including their tax code and the contract number with the agent

Official Letter No. 4857/CTTNG-TTHT dated 06 September 2023 issued by Thai Nguyen Province Tax Department guiding CIT incentives for projects producing supporting industry products

If an investment project, manufacturing supportive industry products, meets the tax incentive conditions for both the incentivized area and the incentivized sector, the company can choose the most favorable tax incentive scheme.

If an investment project, manufacturing supportive industry products has already received tax incentives under the incentivized area, the company can still receive tax incentives under the incentivized sector of manufacturing supportive industry products for the remaining period.