OFFICIAL LETTER 4415/TCT-CS DATED 26 OCTOBER 2015 OF GDT IN GUIDANCE OF VAT FOR EXPORT PROCCESSING ENTERPRISES SELLING DEFECTS, SCRAPS TO DOMESTIC MARKET
Official letter 4415/TCT-CS guiding VAT for export processing enterprises selling defects, scraps to domestic market:
During production process, EPEs incurred defects, scraps in compliance with material consumption level sold to domestic market, domestic buyers must do import customs procedures and declare, pay VAT at import stage at customs office (if any).
EPEs (sellers) prepare sale invoices, in the invoices states “for organizations, individuals in the non-tariff zone”, to give buyers as regulations.
