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Procedures for handling cases of lost, burned, or damaged invoices.

1. How to handle cases of lost, burned, or damaged invoices.

Organizations, households, and individuals engaged in business who discover the loss, burning, or damage of issued or unissued invoices must prepare a report on the loss, burning, or damage and notify the directly managing tax authority no later than five (05) days from the date of the loss, burning, or damage of the invoices. If the last day (the 05th day) coincides with a holiday as prescribed by law, the last day of the deadline will be the next day after that holiday.
In cases where goods or services are sold and the seller has issued an invoice in accordance with regulations, but subsequently either the seller or the buyer loses, burns, or damages both copies of the original invoice, the seller and buyer shall prepare a written record of the incident. This record shall clearly state which month the seller declared and paid taxes on copy 1 of the invoice, and shall be signed and clearly state the full name of the legal representative (or authorized person), and stamped (if applicable). The seller shall also make a copy of copy 1 of the invoice, signed and stamped by the legal representative, and provide it to the buyer. The buyer may use the signed and stamped copy of the invoice, along with the record of loss, burning, or damage of both copies, as accounting documentation and for tax declaration purposes. Both the seller and the buyer are responsible for the accuracy of the information regarding the loss, burning, or damage of the invoice.
In case of loss, fire or damage to the invoices used in connection with a third party (for example: a third party is a cargo carrier or a transferor), the third party shall rely on the seller. or the buyer rent to determine the responsibility and sanction the seller or the buyer as prescribed.