- The seller declares an adjusted invoice in the tax period when the adjusted invoice is issued.
- The buyer declares it in the tax period when the adjusted invoice is received.
- Businesses may correct errors or omissions in declared and deducted input VAT before the tax authority announces a tax audit or inspection decision.
Source: baochinhphu.vn
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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