OFICIAL LETTER NO. 64769/CT-HTr DATED 24 DECEMBER 2014 OF HA NOI TAXATION DEPARTMENT IN GUIDANCE OF INVOICES FOR INTERNAL CONSUMPTION GOODS
According to official letter No. 64769/CT-HTr:
- In case, the company uses internal consumption goods to serve production activities, VAT invoices of these goods must be prepared, of which the prices are amounts, VAT tax rate, amounts must be crossed under instruction of point 2.1 appendix 4 issued together with Circular No. 39/2014/TT-BTC.
- In case, the Company uses internal consumption goods not served for production activities, VAT invoices of these invoices must be prepared under point 2.4 appendix 4 issued together with Circular No. 39/2014/TT-BTC
