On November 7, 2023, the Tax Department of Bac Ninh province issued Official Dispatch No. 5125/CTBNI-TTHT, whereby:
In case the Company has many acts of issuing invoices at the wrong time according to the provisions of Clause 2, Article 9, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government, then if the violation of the Company does not fall into the cases of applying aggravating circumstances as prescribed in Clause 3, Article 5, Decree 125/2020/ND-CP dated October 19, 2020 of the Government, they will be subject to administrative sanctions for each violation based on each invoice number issued at the wrong time.
