The Company have sale goods and issue the tax invoice to the client already, but the goods value on tax invoice is lower than the goods value on quotation, so, Company issued the debit note to client for increasing the fee. Then, Company have included VAT of debit note to the VAT calculation for VAT return (P.P.30) already. When on the due of settle, the client have only PAID the value on the tax invoice but did not pay for the debit note which they claimed that it didn’t obtain the debit note. The Company need to cancel this debit note, please advise that it can be done or not?

Panwa: Please note that such issuing of debit note is due to the error in calculation of goods which is lower than the face value which it is the situation mentioned on the Revenue Code section no. 82/9(1), so, the Company have the right to issue the debit note to the client on the month of  situation incurred according to the Revenue Code section no. 86/9. This practice is legal, so, the company didn’t have right to cancel this debit note.

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For more information, please feel free to contact us:
Phone: +66 2 933 9000
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Email: bkk@panwa.co.th