Thai Nguyen Provincial Tax Department accompanies and supports taxpayers affected by natural disasters

In order to promptly share the difficulties with taxpayers who suffered heavy losses due to storms No. 10 and 11, Thai Nguyen Provincial Tax Department has urgently issued guiding documents and organized online conferences to deploy policies and support solutions on tax exemption, reduction, extension and handling of lost and damaged invoices and documents.

With the motto of always accompanying, listening and sharing, Thai Nguyen Provincial Tax is actively implementing many practical solutions to support organizations, businesses and individuals suffering losses due to natural disasters, helping taxpayers to soon stabilize production and business activities.

Detailed instructions for handling lost or damaged invoices and accounting documents

One of the most difficult problems that taxpayers face after natural disasters is the loss or damage of invoices, documents, and accounting books. Understanding this difficulty, Thai Nguyen Provincial Tax Department has proactively provided detailed instructions to taxpayers on what to do based on current legal regulations.

Head of Taxation of Thai Nguyen Province Do Trong Nghia (second from right) visits and encourages businesses affected by natural disasters. Photo: Thai Nguyen Newspaper

Accordingly, for lost or damaged invoices, pursuant to Decree No. 123/2020/ND-CP, enterprises, organizations and business households shall prepare a report on the incident according to Form No. BC21/HDG and send a notice to the direct tax authority within 5 days from the date of discovery.

In the common situation of losing the second copy of an issued invoice, the instructions clearly state that the seller and buyer need to make a record of the incident; in which, clearly show that the first copy of the invoice was declared and taxed by the seller in which month.

The seller will then photocopy copy 1, sign and stamp (if any) the legal representative on the copy to provide to the buyer. The buyer is allowed to use this copy of the invoice along with the minutes as accounting documents and tax declaration. The law also clearly stipulates that the seller and buyer must take full responsibility for the accuracy of the lost, burned, or damaged invoice.

​When discovering that accounting documents are lost or damaged, the handling process is carried out according to the provisions of the Accounting Law No. 88/2015/QH13 and Decree 174/2016/ND-CP. First of all, the unit must immediately conduct an inspection, determine and make a detailed record of the quantity, current status and cause of the incident. At the same time, notification to relevant organizations, individuals and competent state agencies is a mandatory requirement.

The unit must make efforts to organize the recovery of documents, such as contacting transaction partners to make copies or requesting re-confirmation of information. In case the documents are related to assets but cannot be recovered by the above measures, the law requires the unit to conduct an inventory of actual assets to have a basis to re-establish the lost accounting documents.

Synchronously implement policies on tax exemption, reduction and extension

In parallel with the guidance on document processing, Thai Nguyen Provincial Tax Department has proactively implemented financial support policies. Previously, on October 10, 2025, the Tax Department ( Ministry of Finance ) issued Official Dispatch No. 4328/CT-CS, providing specific guidance on solutions for tax exemption, reduction, and extension for tax payment for subjects suffering losses due to storms and floods.

To ensure that these policies are accessed quickly and effectively, on October 16, Thai Nguyen Provincial Tax Department organized an online conference with the participation of businesses and organizations in the area to disseminate and guide necessary procedures for enjoying support policies; at the same time, directly listen to and answer taxpayers' questions.

With the motto of accompanying and sharing with taxpayers, Thai Nguyen Provincial Tax is focusing its greatest efforts, creating the most favorable conditions for taxpayers to soon stabilize production and business activities, contributing to the overall socio -economic development of the province.

Source: https://daibieunhandan.vn/thue-tinh-thai-nguyen-dong-hanh-ho-tro-nguoi-nop-thue-bi-thiet-hai-do-thien-tai-10390887.html