Official Letter No. 585/QNG-QLDN2 dated January 14, 2026, issued by the Quang Ngai Provincial Tax Department, providing guidance on tax policies

• Regarding the issuance of replacement or adjustment invoices:

In cases where it is detected that an issued e-invoice contains errors in the amount stated on the invoice, the tax rate, or the tax amount, the Company may choose to issue an adjustment e-invoice for the incorrect invoice or issue a new e-invoice to replace the incorrect one. The Company shall base itself on the guidance on issuing adjustment e-invoices or replacement e-invoices for incorrectly issued e-invoices, as well as the guidance on issuing a single adjustment or replacement invoice for multiple incorrectly issued e-invoices within the same month in cases where, during the month, the Company has made the same errors regarding buyer information and tax rates on multiple invoices issued to the same buyer, in accordance with Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP, to ensure proper compliance with regulations.

• Regarding the declaration of replacement or adjustment invoices:

In cases where adjustment invoices or replacement invoices are issued, the Company shall submit supplementary declarations for the tax period in which the adjusted or replaced invoices were originally issued, in accordance with Clause 13, Article 1 of Decree No. 70/2025/NĐ-CP, and the principles for supplementary tax return declarations as prescribed in Clause 6, Article 6 of Law No. 56/2024/QH15 and Clause 4, Article 7 of Decree No. 126/2020/NĐ-CP.

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