In order to tackle the drawbacks of Decree 123 as well as further facilitate taxpayers, authorities, and organizations on activities related to invoices, records, the Ministry of Finance is currently developing a draft to amend, supplement several provisions of this Decree (Draft). The following is some outstanding contents of the Draft Decree:
(i) Amending, supplementing the provisions on invoices;
(ii) Supplementing provisions on prevention and limitation of fraudulence in registration and use of e-invoices by enterprises;
(iii) Supplementing provisions on disposal of incorrectly issued e-records.
