Official Letter No. 3525/QNG-QLDN1 dated December 10, 2025, issued by the Quang Ngai Tax Department regarding tax policy guidance

1. Regarding the declaration of adjustment invoices for input invoices:

For adjustment invoices and replacement invoices relating to erroneously issued electronic invoices, the Enterprise shall carry out the declaration in accordance with the guidance on declaring adjustment invoices and replacement invoices as prescribed in Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP and the principles on supplementary tax declarations as prescribed in Clause 6, Article 6 of Law No. 56/2024/QH15 dated November 29, 2024.

Where the Enterprise discovers errors in the declaration or crediting of input VAT, the Enterprise shall comply with the provisions under Point đ, Clause 1, Article 14 of the Law on Value-Added Tax No. 48/2024/QH15, Clause 6, Article 23 of Decree No. 181/2025/NĐ-CP, and Clause 6, Article 6 of Law No. 56/2024/QH15 dated November 29, 2024.

2. Regarding PIT declaration for lucky draw activities:

Where the Enterprise organizes a prize-winning game programs of a chance-based nature, and the non-cash prizes received by employees from participating in such program constitute taxable personal income from winnings in accordance with Clause 6, Article 2 of Circular No. 111/2013/TT-BTC. The portion of the prize value exceeding VND 10 million per winning event receiveed by an employeeshall be regarded astaxable PIT income. The Enterprise is responsible for withholding PIT on winnings (tax rate: 10% × taxable income) before paying prizes to the winning individuals and declaring PIT in accordance with Form No. 06/TNCN issued together with Circular No. 80/2021/TT-BTC.

Where employees receive monetary or non-monetary bonuses or other benefits of a salary or wage nature, the Enterprise shall apply the PIT regulations applicable to income from salaries and wages.

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