On April 22, 2016, the General Department of Taxation issued Official Letter No. 1695 providing guidance on the procedure for issuing notices that invoices are invalid in cases where enforcement measures are being applied.
If the taxpayer submits a written request to use individual invoices for each shipment or completed project item to obtain funds for paying workers' wages and other expenses to ensure continuous production and business operations, the tax authority will continue to allow the taxpayer to use individual invoices, provided that the taxpayer provides a written commitment to immediately pay the entire amount of tax arising from the individual invoices used and to pay a portion of the outstanding tax equal to at least 15% of the revenue shown on the invoices used...www.expertis.vn
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