Official Letter No. 3012/CT-CS dated August 7, 2025, issued by the Tax Department regarding the issuance of invoices on a case-by-case basis

In cases where the enforcement measure of suspending the use of invoices is being applied, but the taxpayer submits a written request to use invoices in order to have funds to pay workers’ salaries and cover expenses to ensure continuous business operations, the tax authority shall allow the taxpayer to continue using invoices on a case-by-case basis, provided that the taxpayer immediately pays at least 18% of the revenue stated on the invoice into the state budget in accordance with Point đ, Clause 4, Article 34 of Decree No. 126/2020/NĐ-CP, to ensure compliance with the order of payment for taxes, late payment interest, and fines as prescribed. The tax declaration for real estate transfer activities shall be carried out in accordance with Clause 10, Article 1 of Decree No. 70/2025/NĐ-CP and Point b, Clause 1, Article 11 of the Government’s Decree No. 126/2020/NĐ-CP.

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