OFFICIAL LETTER NO. 3778/CT-TTHT DATED 10 DECEMBER 2018 OF THE BAC NINH TAX DEPARTMENT OF TAXATION INSTRUCTIONS ON THE USE OF BILLING FOR EXPORT OPERATION ACTIVITIES
Official Letter No. 3778/CT-TTHT dated December 10, 2018 of the Bac Ninh Tax Department guiding the use of invoices for on-spot export activities as follows:
In case the Company has signed a sales contract for Company A in Korea (the buyer) and is designated by the buyer to deliver to Company B in Vietnam, it is considered an on-spot export activity; The company uses commercial invoices when exporting procedures.
