{"id":2664,"date":"2022-06-20T03:15:23","date_gmt":"2022-06-20T03:15:23","guid":{"rendered":"https:\/\/mva.vn\/?p=2664"},"modified":"2023-04-21T04:47:04","modified_gmt":"2023-04-21T04:47:04","slug":"cong-van-457-cthn-ttht-nam-2022-ve-xuat-hoa-don-chiet-khau-thuong-mai","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cong-van-457-cthn-ttht-nam-2022-ve-xuat-hoa-don-chiet-khau-thuong-mai\/","title":{"rendered":"Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices"},"content":{"rendered":"<p><span>Join\u00a0<\/span><strong><span>MVA Vietnam<\/span><\/strong><span>\u00a0to learn about\u00a0<\/span><strong><span>Official Letter 457\/CTHN-TTHT<\/span><\/strong><span>\u00a02022 on issuing commercial discount invoices.\u00a0To understand the innovations in the dispatch so that customers, businesses can be more proactive in the upcoming plans.<\/span><\/p>\n<figure id=\"attachment_2791\" class=\"wp-caption aligncenter\" aria-describedby=\"caption-attachment-2791\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-2791 entered lazyloaded\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1.jpg\" sizes=\"(max-width: 999px) 100vw, 999px\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1.jpg 999w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1-743x400.jpg 743w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1-768x414.jpg 768w\" alt=\"Screenshot_7\" width=\"999\" height=\"538\" data-lazy-srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1.jpg 999w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1-743x400.jpg 743w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1-768x414.jpg 768w\" data-lazy-sizes=\"(max-width: 999px) 100vw, 999px\" data-lazy-src=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/Screenshot_7-1.jpg\" data-ll-status=\"loaded\" \/><figcaption id=\"caption-attachment-2791\" class=\"wp-caption-text\"><span>What is new in Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices?<\/span><\/figcaption><\/figure>\n<p><em><strong><span>Related services:<\/span><\/strong><br \/>\n<a href=\"https:\/\/mva.vn\/mua-ban-doanh-nghiep\/\"><span>\u00bb\u00a0<\/span><strong><span>Specializing in business investment, sale and transfer, project transfer, investment consulting, business agency.<\/span><\/strong><\/a><br \/>\n<a href=\"https:\/\/mva.vn\/dich-vu-ke-toan\/\"><span>\u00bb\u00a0<\/span><strong><span>Accounting and Auditing Services<\/span><\/strong><\/a><br \/>\n<a href=\"https:\/\/mva.vn\/https-mva-vn-luat-doanh-nghiep\/\"><span>\u00bb\u00a0<\/span><strong><span>Corporate Law Services<\/span><\/strong><\/a><br \/>\n<a href=\"https:\/\/mva.vn\/bat-dong-san-mva-land\/\"><span>\u00bb\u00a0<\/span><strong><span>Real Estate MVA Land<\/span><\/strong><\/a><\/em><\/p>\n<p><span>Contents of Official Letter 457\/CTHN-TTHT 2022 on issuing commercial discount invoices:<\/span><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"223\">\n<p align=\"center\"><span lang=\"VI\"><span>GENERAL DEPARTMENT OF TAX<\/span><br \/>\n<b><span>HANOI DEPARTMENT OF TAX<\/span><\/b><\/span><b><span lang=\"VI\"><br \/>\n<span>\u2014\u2014-<\/span><\/span><\/b><\/p>\n<\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"center\"><b><span lang=\"VI\"><span>SOCIALIST REPUBLIC OF VIETNAM<\/span><br \/>\n<span>Independence \u2013 Freedom \u2013 Happiness<\/span><br \/>\n<span>\u2014\u2014\u2014\u2014\u2014<\/span><\/span><\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td valign=\"top\" width=\"223\"><span lang=\"VI\"><span>No:\u00a0\u00a0<\/span><\/span><span lang=\"VI\"><span>457\/CTHN-TTHT<\/span><br \/>\n<\/span><i><span lang=\"VI\"><span>For\/v issue commercial discount invoice<\/span><\/span><\/i><\/td>\n<td valign=\"top\" width=\"367\">\n<p align=\"right\"><i><span lang=\"VI\"><span>Hanoi, January 7, 2022<\/span><\/span><\/i><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p align=\"center\"><b><span lang=\"VI\"><span>Dear:\u00a0<\/span><\/span><\/b><span lang=\"VI\"><span>\u00a0Lock &amp; Lock HN Co., Ltd<\/span><\/span><br \/>\n<span lang=\"VI\"><span>(Address: OF-17-18, R2-L2, 72A Nguyen Trai, Thuong Dinh Ward, Thanh Xuan District, Hanoi City<\/span><\/span><span>\u00a0\u2013<\/span><span lang=\"VI\"><span>\u00a0\u00a0MST: 0103401934)<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>Responding to the document No. 21122021\/CV-LNL dated December 21, 2021 of Lock &amp; Lock HN Co., Ltd (hereinafter referred to as the Company) on the issuance of commercial discount invoices, the Hanoi Tax Department has the intention opinion as follows:<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>Pursuant to the Government&#8217;s Decree No. 123\/2020\/ND-CP dated October 19, 2021 on invoices and documents:<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>+ In Article 10, the invoice content:<\/span><\/span><\/p>\n<p><i><span>\u201c\u2026<\/span><\/i><\/p>\n<p><i><span lang=\"VI\"><span>6. Name, unit of calculation, quantity and unit price of goods and services;\u00a0into money excluding value added tax, value added tax rate, total value added tax amount according to each tax\u00a0<\/span><\/span><\/i><span><span lang=\"VI\"><i>rate, total value added tax amount, total payment including value tax increase.<\/i><\/span><\/span><span lang=\"VI\">\u00a0<i><\/i><\/span><\/p>\n<p><i><span>\u2026<\/span><\/i><\/p>\n<p><i><span lang=\"VI\"><span>dd) In case the business establishment applies the form of commercial discount for customers or promotion as prescribed by law, the commercial discount or promotion must be clearly shown on the invoice.\u00a0The determination of the value-added tax calculation price (into cash excluding value-added tax) in the case of application of commercial discounts for customers or promotions shall comply with the provisions of the law on value-added tax. \u2026\u201d<\/span><\/span><\/i><\/p>\n<p><span lang=\"VI\"><span>Pursuant to Circular No. 219\/2013\/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Law on VAT and Decree No. 209\/2013\/ND-CP dated December 18, 2013 of the Government on detailing and guiding the implementation of a number of articles of the Law on VAT:<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>+ In Clause 22, Article 7 stipulates the taxable price:<\/span><\/span><\/p>\n<p><i><span lang=\"VI\"><span>\u201c22.\u00a0Taxable prices for goods and services specified in Clauses 1 to 21 of this Article include surcharges and additional charges in addition to the prices of goods and services to which business establishments are entitled.<\/span><\/span><\/i><\/p>\n<p><i><span lang=\"VI\"><span>In case a business establishment applies the form of commercial discount to customers (if any), the VAT calculation price is the discounted commercial selling price for the customer.\u00a0In case the commercial discount is based on the quantity and sales of goods or services, the discount amount of the sold goods shall be adjusted on the goods and service sale invoice of the last purchase or period. next.\u00a0In case the discount amount is made at the end of the sales discount program (period), an adjusted invoice shall be issued with a list of the invoice numbers to be adjusted, the adjusted amount and tax amount.\u00a0Based on the adjusted invoice, the seller and the buyer declare and adjust the revenue from purchase and sale, output and input taxes&#8230;&#8221;<\/span><\/span><\/i><\/p>\n<p><span lang=\"VI\"><span>Pursuant to the above-cited regulations, in case the Company uses e-invoices according to Decree No. 123\/2020\/ND-CP of the Government, a commercial discount will be applied to customers buying goods in accordance with the provisions of law. According to the law, the invoice content must comply with the provisions of Point dd, Clause 6, Article 10 of Decree No. 123\/2020\/ND-CP.\u00a0In case the commercial discount is based on the quantity and sales of goods or services, the discount amount of the sold goods shall be adjusted on the goods and service sale invoice of the last purchase or period. next;\u00a0In case the discount amount is made at the end of the sales discount program (period), an adjusted invoice shall be issued with a list of invoice numbers to be adjusted, the adjusted amount and tax amount as prescribed in Clause 1 of this Article. 22 Article 7 Circular No. 219\/2013\/TT-BTC of the Ministry of Finance.<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>In the process of implementing tax policy, in case there are still problems, the Company can refer to the guiding documents of the Hanoi Tax Department posted on the website http:\/\/hanoi.gdt.gov.vn\u00a0\u00a0<\/span><b><span>or<\/span><\/b><span>\u00a0\u00a0contact Contact the Department of Inspection &#8211; Inspection No. 1 for assistance in solving.<\/span><\/span><\/p>\n<p><span lang=\"VI\"><span>Hanoi Tax Department notifies Lock &amp; Lock HN Co., Ltd<\/span><a name=\"bookmark0\"><\/a><span>know.<\/span><\/span><\/p>\n<p>&nbsp;<\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\" width=\"295\"><b><i><span lang=\"VI\"><br \/>\n<span>Receiving place:<\/span><br \/>\n<\/span><\/i><\/b><span lang=\"VI\"><span>\u2013\u00a0<\/span><\/span><span lang=\"VI\"><span>As above;<\/span><br \/>\n<span>\u2013 Department of Technical Information 1;<\/span><br \/>\n<span>\u2013 Department of NVDTPC;<\/span><br \/>\n<span>\u2013 Website of the Tax Department;<\/span><br \/>\n<span>\u2013<\/span><\/span><span><span lang=\"VI\">Save:<\/span><span lang=\"VI\">VT,<\/span>\u00a0T<span lang=\"VI\">THT(2)<\/span><\/span><span lang=\"VI\">\u00a0<\/span><span lang=\"VI\">\u00a0<\/span><\/td>\n<td valign=\"top\" width=\"295\">\n<p align=\"center\"><b><span lang=\"VI\"><span>KT.\u00a0DEPARTMENT DEPARTMENT<\/span><br \/>\n<span>DEPARTMENT DEPARTMENT<\/span><\/span><\/b><\/p>\n<p><span>Nguyen Tien Truong<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span>Hopefully with the sharing and analysis of the\u00a0<\/span><strong><span>Official Dispatch<\/span><\/strong><span>\u00a0on your business, employees can understand the content of the Official Dispatch, the limitations so that businesses and employees can better arrange their projects. determined in the future.<\/span><\/p>\n<p><strong><span>MVA Vietnam \u2013 Success Comes From Difference<\/span><\/strong><\/p>\n<p>&nbsp;<\/p>\n<figure id=\"attachment_2568\" class=\"wp-caption aligncenter\" aria-describedby=\"caption-attachment-2568\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-2568 entered lazyloaded\" src=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-1200x800.jpg\" sizes=\"(max-width: 1020px) 100vw, 1020px\" srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-1200x800.jpg 1200w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-600x400.jpg 600w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-768x512.jpg 768w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1.jpg 1500w\" alt=\"Phu00149 (1)\" width=\"1020\" height=\"680\" data-lazy-srcset=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-1200x800.jpg 1200w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-600x400.jpg 600w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-768x512.jpg 768w, https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1.jpg 1500w\" data-lazy-sizes=\"(max-width: 1020px) 100vw, 1020px\" data-lazy-src=\"https:\/\/mva.vn\/wp-content\/uploads\/2022\/06\/PHU00149-1-1200x800.jpg\" data-ll-status=\"loaded\" \/><figcaption id=\"caption-attachment-2568\" class=\"wp-caption-text\"><span>MVA Vietnam is a leading company in Business Buying and Selling, Accounting Services, Auditing, and Business Law.\u00a0Your trusted business destination.<\/span><\/figcaption><\/figure>\n<p><strong>\u00a0<\/strong><\/p>\n<div dir=\"auto\"><span>Contact now:<\/span><\/div>\n<div dir=\"auto\"><span>MVA VIETNAM ACCOUNTING AND AUDIT CO., LTD<\/span><\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf6\/1\/16\/1f3e0.png\" alt=\"\ud83c\udfe0\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tf6\/1\/16\/1f3e0.png\" data-ll-status=\"loaded\" \/><\/span><span>\u00a0LK3 \u2013 04, Loc Ninh urban area, TT.\u00a0Chuc Son, H. Chuong My, City.\u00a0Hanoi<\/span><\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tc0\/1\/16\/1f4e9.png\" alt=\"\ud83d\udce9\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/tc0\/1\/16\/1f4e9.png\" data-ll-status=\"loaded\" \/><\/span>\u00a0Email: dungtq.mva@gmail.com<\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t22\/1\/16\/260e.png\" alt=\"\u260e\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t22\/1\/16\/260e.png\" data-ll-status=\"loaded\" \/><\/span><span>: 024.7109.7766<\/span><\/div>\n<div dir=\"auto\"><span class=\"pq6dq46d tbxw36s4 knj5qynh kvgmc6g5 ditlmg2l oygrvhab nvdbi5me sf5mxxl7 gl3lb2sf hhz5lgdu\"><img loading=\"lazy\" decoding=\"async\" class=\"entered lazyloaded\" src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t4d\/1\/16\/1f4de.png\" alt=\"\ud83d\udcde\" width=\"16\" height=\"16\" data-lazy-src=\"https:\/\/static.xx.fbcdn.net\/images\/emoji.php\/v9\/t4d\/1\/16\/1f4de.png\" data-ll-status=\"loaded\" \/><\/span><span>\u00a0: 0981.350.666<\/span><\/div>\n<div dir=\"auto\">Website:\u00a0<a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 py34i1dx\" tabindex=\"0\" role=\"link\" href=\"http:\/\/mva.vn\/?fbclid=IwAR3pqhRgp91m8puA7qmwzcnMRRUOins9RxtrdMlSiMeygxSMYkB0Fy5sedg\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">http:\/\/mva.vn<\/a><\/div>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Join\u00a0MVA Vietnam\u00a0to learn about\u00a0Official Letter 457\/CTHN-TTHT\u00a02022 on issuing commercial discount invoices.\u00a0To understand the innovations in the dispatch so that customers, businesses can be more proactive in the upcoming plans. What is new in Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices? Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, &#8230; <a title=\"Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices\" class=\"read-more\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cong-van-457-cthn-ttht-nam-2022-ve-xuat-hoa-don-chiet-khau-thuong-mai\/\" aria-label=\"Read more about Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":2791,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[118,119,422,423,114,120],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/en\/tin-tuc\/cong-van-457-cthn-ttht-nam-2022-ve-xuat-hoa-don-chiet-khau-thuong-mai\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"Join\u00a0MVA Vietnam\u00a0to learn about\u00a0Official Letter 457\/CTHN-TTHT\u00a02022 on issuing commercial discount invoices.\u00a0To understand the innovations in the dispatch so that customers, businesses can be more proactive in the upcoming plans. What is new in Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices? Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, ... 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What is new in Official Dispatch 457\/CTHN-TTHT 2022 on issuing commercial discount invoices? Related services: \u00bb\u00a0Specializing in business investment, sale and transfer, project transfer, investment consulting, ... 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