The Official letter No. 1649/TCT-CS dated 17 May 2012 of GDT about tax policys
According to clause 9, article 10 of Circular No. 28/2011/TT-BTC dated 28 February 2011 in guidance of implementation of Law on Tax administration:
In case a business establishment authorizes a third party to make invoices for the sale of goods or services, the authorized party is not required to declare VAT on turnover from goods and service sale for which it is authorized to make invoices. Business establishments that authorize the making of invoices shall declare VAT on turnover from goods and service sale for which the making of invoices has been authorized to a third party.
