To ensure that the reorganization of administrative units does not affect the business operations of taxpayers, organizations, and individuals doing business in Ho Chi Minh City, the Ho Chi Minh City Tax Department has issued guidelines for adjusting invoices for businesses in Thu Duc City that purchase new invoice books.
According to the instructions at Official document 333_CTTPHCM-TTHT regarding the use of invoices issued by Thu Duc City., accordingly:
Since the business registration certificate has been updated by the competent authority to reflect the new administrative unit address (or from the date the Thu Duc City state administrative apparatus officially begins operation – February 7, 2021), organizations and individuals doing business in the area whose administrative unit name has changed should record the address information and are not required to send a notification of information adjustment in the invoice issuance notice (TB04/AC) to the directly managing tax authority (Form No. 3.13, Appendix 3 issued with Circular 39/2014/TT-BTC).
- Businesses using self-printed invoices or electronic invoices must proactively install software to change the address information on invoices and documents to reflect the new administrative unit name;
- For pre-printed invoices, the old administrative unit information should be crossed out, and the new administrative unit information should be stamped on the pre-printed invoices with address information for continued use.
- For organizations and individuals conducting business who purchase invoices from the tax authority, they should cross out the old administrative unit information and stamp the new administrative unit information on invoices that already have the address stamped on them, either to continue using them or to delete them and purchase a new invoice book.
Note:
The time of the change in invoice information is the time when the business registration certificate has been updated to reflect the registered office address in Thu Duc City, not the time of Thu Duc City's establishment.


