OFICIAL LETTER 54475/CT-TTHT DATED 03 AUG 2018 OF HA NOI TAX DEPARTMENT GUIDING EPE LIQUIDATING FIXED ASSETS
Official letter 54475/CT-TTHT dated 03 Aug 2018 of Ha Noi Tax Department guidance on export processing enterprise (EPE) liquidating fixed assets:
Export processing enterprises sell their liquidated fixed assets into the domestic market. The company has paid import tax and VAT at the importation stage in the form of transferring the used purpose and domestic consumption to the customs office. The company is issued 01 VAT invoices issued to the local enterprises when sold liquidation of fixed assets.
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VAT amount payable for fixed asset liquidation activities
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The VAT amount written on the invoice
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The amount of VAT paid at the importation stage upon conversion of the use purpose
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