OFFICIAL LETTER NO 4152/CT-TTHT DATED OF JULY, 13 2020 ON THE TRANSSHIPMENT OF GOODS
Official letter No 4152/CT-TTHT dated of July, 13 2020 on the transshipment of goods as follows:
In case the company purchases goods of American Company, then immediately sells for Pakistan Company. Goods are directly transferred from American to Pakistan that transaction (excluding services) is the transshipment of goods business activity across the border gate without going through Vietnam’s border gate and without having Custom Office procedures. This business activity is not subjected to the value - added tax in accordance with the regulations at Clause 20 Article 4 Circular No 219/2013/TT-dated of December, 31 2013 of Ministry of Finance. The company declares the sales of the above-mentioned goods as stated in item 26 "Goods and services sold not subject to VAT" on declaration No. 01 / GTGT enclosed with Circular No. 26/2015 / TT- BTC dated 27/2/2015 of Ministry of Finance.
