Tax payment and invoice declaration when goods have been returned by business household

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On November 12^th, 2019 General Department of Taxation issued the Official Letter No. 4660/TCT-DNNCN as guidance on tax payment and invoice declaration when goods have been returned by business household. Accordingly,

When the purchaser is a business household or a business individual who return goods then the seller and the buyer would address in the same manner as the case where the buyer is not an object having invoice. The application is regulated at Point 2.8, appendix 4 of Circular No. 39/2014/TT-BTC dated March 31^st, 2014 issued by Ministry of Finance.