Uni 21-02-2019 - Tax policy for time of export revenue recognition

Official letter 6209/CT-TTHT dated 07/12/2018 of Thanh Hoa Taxation Department for time of export revenue recognition:

The time to recognize the export turnover of the Company for tax calculation is the date of confirming the completion of customs procedures on the customs declaration. The basis for determining export turnover is: customs declaration, commercial invoice, non-cash payment voucher ... in case the company sells goods into the non-tariff area and the cases are considered as export the company uses VAT invoice as prescribed.