On February 26, 2024, the General Department of Taxation issued official letter No. 672/TCT-QLN, stipulating the following:
In the case where a taxpayer is under tax enforcement with a suspension of invoice usage, by a written request to use invoices for payroll and continuous business operation expenses, the tax authority will issue electronic invoices with a code representing the tax authority for each occurrence. The condition is that the taxpayer must immediately remit at least 18% of the revenue on the invoice used to the state budget. The issuance of electronic invoices with the code representing the tax authority for each occurrence is carried out in accordance with Decree No. 123/2020/ND-CP and guidelines in the Electronic Invoice Management Procedure.
Accordingly, taxpayers submit a request for electronic invoices with the tax authority’s code to the tax authority and access the tax authority’s electronic invoice system to create electronic invoices. The data receiving department may cross-check with the QLN and CCNT departments’ transferred records, including the Decision on enforcement by suspending the use of invoices, documentation of remitting at least 18% of the revenue on the invoice, and other relevant documents (if any).
If electronic invoices with a code for each occurrence are issued to taxpayers under tax enforcement by suspending the use of invoices, the Form 04-2/CC specified in Appendix III accompanying Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government is not applicable.
