OFFICIAL LETTER NO. 6940/CT-TT&HT DATED 15 JULY 2015 OF BINH DUONG TAXATION DEPARTMENT IN GUIDANCE OF INVOICES FOR TECHNICAL COST OF MOLDS FOR ENTERPRISES IN EXPORT PROCESSING ZONE, INDUSTRIAL ZONE
According to official letter No. 6940/CT-TT&HT in guidance of invoice issuance for technical cost of molds for enterprises in export processing zone, industrial zone as follows:
If clients (in industrial zone and export processing zone) deliver molds to the company to produce and these molds are kept in the Company and responsible for repairing, maintaining molds, the company gets from clients and these costs must be attached to invoices issued with 10% tax rate.
