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Uni 06-05-2021 - TAX POLICY ON INVOICING WHEN PROVIDING GOODS AND SERVICES

Issue date: 6/5/2021 | 8:37:29 AM
OFFICIAL DISPATCH NO. 13135/CTHN-TTHT ON INVOICING WHEN PROVIDING GOODS AND SERVICES

Official Dispatch No. 13135/CTHN-TTHT on invoicing when providing goods and services as follows:

In case the Company has a sale of goods (imported samples) under law, when selling goods, the Company must issue an invoice according to the instructions at Point a, Clause 7, Article 3 of Circular No.26./2015/TT-BTC dated February 27, 2015, of the Ministry of Finance and makes VAT and CIT declaration according to regulations.

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