OFFICIAL LETTER NO. 1033/CT-TTHT ABOUT INVOICE ON BEHALF OF ANOTHER COMPANY
Official letter No. 1033/CT-TTHT about invoice on behalf of another company as follows:
In case the parent company pays the expense of air tickets, hotel invoices for the staff who is sent to work in Viet Nam. When the parent company paying that expenses, the vendors must make a payment for the parent company. The company does not issue, calculate, pay value – added tax for the invoice with name of the parent company. When receiving back the amount of money that paid on behalf of another, the company must not make a payment, but only issuing a receipt in accordance with regulations. In case the vendors issued the invoice with name, tax code for the company, it must offer the vendors to collect that invoice and re-make a new invoice with the name of the parent company. In case the vendors do not collect the invoice with name for the company, when receiving money from the parent company, the company must issue, calculate value – added tax in accordance with regulations.
