Official Letter No. 4448/CT-CS dated October 15, 2025, issued by the Tax Department regarding invoices

In cases where invoice adjustments or replacements arise in connection with contracts and other asset -related obligations of a merged company, the acquiring company shall prepare and issue the adjusted or replacement invoices in accordance with the Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government (as amended and supplemented under Clause 13, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government) and based on the actual economic transactions.

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