Official Letter No. 1527/AGI-NVDTP dated 19 June 2026 issued by the An Giang Provincial Tax Authority provides guidance that enterprises using unlawful invoices are not entitled to Corporate Income Tax (CIT) incentives
do KMC Consulting Company Limited
According to the Official Letter, the An Giang Provincial Tax Authority agrees with the proposal of Local Tax Office No. 10 as follows:
- Where an enterprise uses unlawful invoices to record production and business expenses during a tax period, it shall not be entitled to CIT incentives for the corresponding tax year.
- In addition to being ineligible for CIT incentives, the enterprise shall also be subject to administrative penalties for violations of tax and invoice regulations in accordance with Article 17 of Decree No. 125/2020/ND-CP.
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