On November 16th, 2020, The General Department of Taxation issued Official Letter No. 4868/TCT-CS summarizing some new and changed contents of Decree No. 123/2020/ND-CP as follows:
- Specifying related regulations’ effectiveness.
Point the new contents of Decree No. 123/2020/ND-CP out of the Decree No. 119/2018/ND-CP on: regulated entities, types of documents and invoices, prohibited acts related to invoices and records, the act of using illegal records and invoices, illegal use of records and invoices, authorization to issue e-invoices, invoicing time…
