OFFICIAL LETTER NO. 2646/TCT-KK DATED 14 JULY 2014 OF GDT IN GUIDANCE OF ASSET DELIVERY TO DEPENDENT ACCOUNTING BRANCH
According to official letter No. 2646/TCT-KK:
- In case, enterprises have the head office in HCM city, deliver assets to the branch in Hau Giang province that is a dependent accounting unit, they must issue the delivery order enclosed with the asset’s origin file and do not have to issue invoices.
- In case, enterprises have the head office in HCM city and issued VAT to deliver the asset to the branch in Hau Giang province that is a dependent accounting unit, they and the branch must prepare the invoice recollection minutes, on which enterprises conduct to declare sale VAT reduction, the branch declares to reduce purchase VAT
