Procedures for losing copies of 2 invoices before delivering to customers are specified in Official Letter No. 74303/CT-TTHT dated December 5, 2016 of the Tax Department of Ho Chi Minh City. Hanoi about the loss of the invoice 2.
According to the provisions of Clauses 1 and 2, Article 24 of Circular 39/2014/TT-BTC, enterprises need to carry out the following procedures when losing copies of 2 invoices before delivering to customers:
– Make a report on the loss of invoices and notify the tax authority according to form No. 3.8 Appendix 3 issued with Circular 39/2014/TT-BTC within 5 days from the date of death.
– Together with the customer, make a record of the loss of 2 invoices, clearly stating the 1st copy of the lost invoice in which month/quarter the tax has been declared, and at the same time, the enterprise makes a copy of copy 1 to deliver to the customer. as a basis for accounting and tax declaration.
The act of losing 2 copies of invoices before delivering them to customers is currently being sanctioned according to the bracket of 4 – 8 million VND (Clause 4, Article 3 of Decree 49/2016/ND-CP).
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