OFFICIAL LETTER 1476/CT-TTHT OF LONG AN TAX DEPARTMENT ON INVOICE ISSUANCE OF DEPOSIT REFUND
Official letter 1476/CT-TTHT of Long An Tax Department on invoice issuance of deposit refund as follows:
In case the Company receives a receipt of money when placing a deposit for another Company, the Company shall declare the input invoice according to the guidance in Circular 219/2013 / TT-BTC but before the tax agency or agency has authority to announce decisions on tax examination and tax inspection at the Company. After the contract ends, the Company will receive the refund, the Company must issue an invoice and declare the output tax as prescribed.
