OFFICIAL LETTER No. 816 / CT-TTHT JANUARY 7, 2019 OF HANOI TAXATION DEPARTMENT GUIDING THE OFFICE OF ASSETS OF ASSETS
Official letter 816/CT-TTHT dated January 7, 2019 of Hanoi Tax Department instructs the liquidation of representative offices as follows:
In case the representative office of a foreign business in Vietnam that has liquidated assets is the goods purchased for the operation of the representative office, it is the case of not having to declare and pay Value tax. increase, corporate income tax and not be issued invoices by tax authorities.
