OFICIAL LETTER NO. 2312/TCT-CS DATED 20 JUNE 2014 OF MOF IN GUIDANCE OF GOODS SALE AND ACTIVITIES RELATING TO GOODS SALE OF EXPORT PROCCESSING ENTERPRISES (EPEs)
According to official letter No.2312/TCT-CS:
EPEs is granted business certificate of goods sale, purchase and the direct related activities of goods sale, purchase in Viet Nam must establish their own branch out of their factory, export processing zone (EPZ) to conduct this activity. The Branch uses invoices to declare and pay tax as domestic enterprises when conducting this activity
