OFFICIAL LETTER NO. 1211/TCT-CS DATED 06 APR 2015 OF GDT IN GUIDANCE OF PENALTY FOR LATE SUBMISSION OF INVOICE USAGE REPORT
According to official letter No. 1211/TCT-CS:
In case, late submission of invoice usage report from 6 to 10 days from deadline as regulations but there are not extenuating circumstances, tax authority will issue the warnings as regulations of point a clause 2 article 13 Circular 10/2014/TT-BTC
