Uni 17-02-2020: About tax policy in liquidating the fixed assests of exporting processing enterprise

Official letter 54475/CT-TTHT about tax policy in liquidating the fixed assets of export processing enterprise as follows:

In case the export processing enterprise liquidates fixed assets which have been used in internal market, If the enterprise have paid import tax, VAT in import process according to form of changing in using purpose, consuming in internal market with Custom Department, the enterprise must to implement the referendum as regulations at Clause 3 Article 13 Circular No 39/2014/TT-BTC to be received an odd VAT invoice for the internal enterprise when liquidating the fix assets. The payable VAT in liquidation activity is (=) VAT on liquidation invoice (-) VAT on importing process when changing the using purpose.