In case the buyer is an agent (business household), the returned goods shall be handled like the case which the buyer does not have an invoice specified at Point 2.8, Appendix 4 to this Circular 39/2014 / TT-BTC dated 31/3/2014 of the Ministry of Finance. The company and the agent shall make a record, clearly stating the type of goods, quantity and value of the returned goods according to the VAT-exclusive price, the VAT amount according to the sale invoice (number, symbols and date of the invoice), the reason for the good return and the company withdraws the issued invoice. Based on the withdrawal record and invoice, the company declares the reduction of revenue and output VAT at the return tax period.
In case the goods are defective, the Company accepts to reduce the price of the goods sold to agents, the two parties must make a record or have a written agreement clearly stating the reduction adjustment for invoice No ... date ... month ... year ..., when the Company issues an invoice to adjust the price. The invoice clearly states the decrease in selling price, the VAT rate ..., the VAT amount for the invoice no ..., symbol ... According to the corrective invoice, the buyer and the seller shall adjust the sales, input tax and output tax. Negative numbers must not be written on the corrective invoices.
The Company declares the adjustment of the 2019 CIT finalization return according to the provisions of Clause 5, Article 10 of Circular No. 156/2013/TT-BTC dated November 6, 2013 of the Ministry of Finance.