Uni 23-10-2023 - Issuing invoices for return of imported goods

Official letter 74367/CTHN-THT on instructions for issuing invoices for return of imported goods:

Based on the above regulations, the Hanoi Tax Department responds according to the following principles: In case the Company declares VAT according to the deduction method, imports supplies abroad but does not meet the quality and returns them as agreed. Agreement, when returning goods, the Company must complete export procedures with the Customs agency and issue VAT invoices for returned goods according to the provisions of Article 8 of Decree No. 123/2020/ND-CP.

Regarding tax rates and conditions for applying the 0% tax rate, the company follows the provisions of Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013.