The Official letter No. 1911/TCT-CS dated 11 June 2013 of GDT in guidance of VAT for the internal transfer goods of dependent units
The Official letter No. 1911/TCT-CS:
In case, dependent branches of an enterprise is registered to declare, pay VAT under deduction method, when their goods are transferred to another dependent unit or the head office (the enterprise) in different localities (province, city under control of central) attached to the output voucher cum internal transport, an internal order but without VAT invoice preparation, the branches do not declare VAT for the internal transfer goods. The enterprise (the head office) must not declare, deduct VAT for these goods.
