On July 12, 2022, the General Department of Taxation issued Official Dispatch 2455/TCT-DNNCN on the application and operation of electronic invoices and documents. Accordingly, this Dispatch provides guidelines on some notable new contents related to the application of e-records during the transitional period of technical infrastructure in accordance with Decree 123/2020/ND-CP on invoices and documents as follows:
(i) Enterprises are allowed to continue using self-issued certificates of personal income tax withholding while they have not yet deployed electronic ones;
(ii) Enterprises are allowed to use hard copy receipts printed on order, self-printed or purchased from tax authorities until new guidelines are issued by the General Department of Taxation.
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