Recently, Ho Chi Minh City Tax Department has issued Official Dispatch 333/CTTPHCM-TTHT 2021 on changing information on invoices. In particular, businesses in Thu Duc city are not required to send a notice of adjustment of information in the invoice issuance notice to the tax office.
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Enterprises in Thu Duc City are not required to send notice of location adjustment to the tax office (Artwork)
Pursuant to Vietnam's Resolution 1111/NQ-UBTVQH14 dated December 9, 2020, Decision 4764/QD-UBND dated December 29, 2020 of the People's Committee of Ho Chi Minh City and Official Dispatch 5081/UBND-VX of the People's Committee of Ho Chi Minh City Chi Minh, the arrangement of district-level administrative units to establish Thu Duc City and the arrangement of commune-level administrative units in Ho Chi Minh City according to Resolution 1111/NQ-UBTVQH14 will change a series of addresses of businesses in Ho Chi Minh City due to changing the name of the administrative unit from District 9, District 2 and Thu Duc District to Thu Duc City.
Accordingly, in order for the rearrangement of administrative units not to affect the business activities of taxpayers, organizations and individuals doing business in Ho Chi Minh City, Ho Chi Minh City Tax Department comments as follows:
- Since the business registration certificate has been converted by the competent authority to the head office address information according to the new administrative unit (or from the date on which the state administrative apparatus of Thu Duc city will officially Active from 7/2/2021), organizations and individuals doing business in the area that change the name of the administrative unit shall record address information and are not required to send a notice of information adjustment in the invoice issuance notice (TB04/AC) to the tax authority directly managing (form No. 3.13 Appendix 3 issued together with Vietnam's Circular 39/2014/TT-BTC).
- Business organizations using self-printed invoices and e-invoices must actively install software to change address indicators on invoices and vouchers according to the name of the new administrative unit.
- For ordered invoices, cross out the old administrative unit information, stamp the new administrative unit information on pre-printed invoices with address information for continued use.
- For business organizations and individuals that buy invoices from tax authorities: cross out the old administrative unit information, stamp the new administrative unit information on the invoices already stamped with the address information on the invoice to continue using or delete it to buy a new invoice book .
Thus, businesses in District 2, District 9 and Thu Duc District when changing the address information of their headquarters in Thu Duc City are not required to send the notice of adjustment of information in the invoice issuance notice (TB04/AC) to the tax authority directly managing it. Instead, businesses will manually change the information on the invoice according to the name of the new administrative unit.
Ty Na
