OFFICIAL LETTER NO. 5775/TCT-CS DATED 23 DECEMBER 2014 OF GDT IN GUIDANCE OF VAT DECLARATION FOR WAREHOUSE HAVING NO BUSINESS FUNCTIONS
According to official letter No. 5775/TCT-CS:
In case, the company rents petrol warehouse in places with the provincial levels where the head office is located. The company use it to transit goods, the warehouse is the dependent unit that does not directly sell goods, not incurred revenue (have no business functions), the company sells petrol, oils from the transited warehouse, the company must not declare VAT for sale at the places where the transited warehouse implementing to declare VAT at the head office of taxpayers.
