On July 8th, 2019, General Department of Tax issued the Official Letter No.2722/TCT-CS. Whereby:
During the time of being enforced in the form of notifying that the invoices are unvalid, taxpayers may use single invoices if submitting written request for using each invoice to ensure the production and business activities continuously. After that, the taxpayers are required to make a commitment to pay 18% of the turnover to the state budget immediately.
During the time of waiting tax agency issues a decision of tax enforcement, the taxpayer must still declare tax according to regulations.
During the time of enforcement, if the Enterprise has generated revenue without issuing invoices to customers and has not yet declared Value Added Tax but still declare the Enterprise Income Tax Finalization, it shall be fined due to selling goods without invoices and be handled administrative violations and applied remedial measures.
