Our company has been requested by the supplier to issue the “Substitute For Tax Invoice” due to the original was destroyed by accident. Can we issue it for them and how to issue this document?
Panwa: The company can issue the Substitute for tax invoice” to the supplier by following the tax rule as below:
1) The vat registrant who was requested by the buyer or service recipient which their tax invoices were destroyed, lost, damaged in necessary details shall issue the “substitute for tax invoice” to the buyer or service recipient.
2) The procedures shall be done by issuing a copy of such a tax invoice and recording the following details into the copy or on the back of such copy.
2.1) The time of issuance of the “substitute for tax invoice”
2.2) Date, Month, Year of issuance of the “substitute for tax invoice”
2.3) The brief explanation or the reason of issuance of the “substitute for tax invoice”
2.4) The signature of the issuer.
3) To record such “substitute for tax invoice” in sales tax report in the month that such document was issued.
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