Official Letter No. 3924/CT-NVT dated September 19, 2025, issued by the Ministry of Finance regarding the use of invoices on a per-transaction basis in cases where the tax authority enforces suspension of invoice usage, is as follows:

by KMC Consulting Company Limited

  • Pursuant to Article 125 of the Law on Tax Administration No. 38/2019/QH14;
  • Pursuant to Clause 12, Article 6 of Law No. 56/2024/QH15;
  • Pursuant to Point d, Clause 4, Article 34 of Decree No. 126/2020/NĐ-CP;
  • Pursuant to Clause 9, Article 3 of Decree No. 123/2020/NĐ-CP.

Based on the above provisions:

In cases where the tax authority applies enforcement measures to suspend the use of invoices, and the Company submits a written request to issue invoices in order to secure funds for paying workers’ salaries and other expenses necessary to ensure continuous business operations, the tax authority shall permit the taxpayer to issue invoices on a per-transaction basis, provided that the taxpayer immediately pays at least 18% of the revenue stated on the issued invoices into the state budget.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.

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