Uni 26-08-2015 - Guidance on files loss, burnt, torn due to natural disasters, fires

According to official letter 3216/TCT-CS:

For invoices loss, burnt, torn guided in article 24 Circular 39/2014/TT-BTC, organizations, households, individuals having invoices loss, burnt, torn must report invoices loss, burnt, torn under form BC21/AC: Report of invoices loss, burnt, torn (issued together with Circular 39/2014/TT-BTC) including:

• Invoice name
• Invoice form
• Invoice symbol
• Invoice volumes
• Invoice copies  
• Reason of invoices loss, burnt, torn and commitment of the company