Vietnam Float Glass Co., Ltd.

To: General Department of Taxation

Cc: Bac Ninh tax office
Business establishments: Vietnam Float Glass Co., Ltd.
Address: Phuong Lieu, Que Vo, Bac Ninh
Tax Code: 2300103345-1
Businees line: Float Glass for construction

Cicurlar 122/2000/TT-BTC dated on 29th December 2000 Providing guidance on the implementation of
Decree No. 79/2000/ND-CP dated 29 December 2000 of the Government, stipulating in detail the
implementation of the Law on Value Added Tax (VAT)
At the point 5.6 in this circular state: “
If the price reduction is based on the quantity and value of goods or services sold, the reduced amount of
goods sold shall be adjusted on the invoice made out for the final time of purchase or the following time of
purchase. It is required to clearly state on the invoice that the price reduction is made for goods of which
invoices.”
But in fact when implementation we have been facing with some difficult as following : We caculate the
reduced price for each customer based on the actual quantity they bought quartertly, therefore the reduced
price amount per customer is big huge. If trictly implementing according to the guidance of circular 122:
“It is required to clearly state on the invoice that the price reduction is made for goods of which invoices”
this amount will be wrote on many invoices in the following time of purchase. Hence, accounting works,
using and management invoice, comparisons between us with customer will meet many difficulties.
To facilitate for accounting works, using and management invoice , by this letter we respectfully request
General Department of Taxation to permit us to write the reduced price amount for each customer on only
one specific invoice (we send herewith the its form).
We are looking forward to hearing your further guideline on this matter.
Bets regards,