OFFICIAL LETTER NO.16587/BTC-TCHQ DATED 29 NOVEMBER 2013 OF MOF IN GUIDANCE OF TAX POLICY FOR THE IMPORTED FINANCE LEASE GOODS
Official letter No.16587/BTC-TCHQ:
If a lessor imports the goods of the lesser is not subject to import tax, VAT, special tax (if any) will be applied to the regulations of non-liable tax import, VAT, special tax (if any) as the case that the lesser directly imports.
After terminating the lease contracts, if the finance lease goods are not used for the lesser as the signed contract when importing, the lessor must declare and pay tax under regulations. The lessor is not allowed to import goods to replace the finance lease goods which are not imposed tax
