OFFICIAL LETTER NO. 3193/CT-TT&HT DATED 16 APR 2015 OF BINH DUONG TAXATION DEPARTMENT IN GUIDANCE OF EXCHANGE RATE APPLICATION FROM 01 JAN 2015
According to official letter No. 3193/CT-TT&HT:
In case, the company is allowed to sell goods and receive foreign currency, the total amounts in invoices are in foreign currency, the words are in Vietnamese and included exchange rate with buying exchange rate of commercial banks where the company opens its accounts at the invoice preparation time.
Form 01 Jan 2015, when arising revenue in foreign currency must convert foreign currency into VND with buying exchange rate of commercial banks where the company opens its accounts. In case, from 01 Jan 2015 to 31 Mar 2015, if the company recognized revenue with average exchange rate in the inter-bank foreign currency market announced by Bank State of Vietnam at the time of revenue arising, it must revise as regulations of Circular 26/2015/TT-BTC and Circular 200/2014/TT-BTC.
Please, refer to: http://cucthue.binhduong.gov.vn/Noi_dung_chi_tiet_cv.aspx?ID_cv=5513
