OFFICIAL LETTER NO 3452/CT-TTHT ABOUT THE INVOICE OF THE EXPORT PROCESSING ENTERPRISES PROCESS PRODUCTION FOR THE DOMESTIC ENTERPRISES
Official letter No 3452/CT-TTHT About the invoice of the export processing enterprises process production for the domestic enterprises as follows:
In case the companies are the export processing enterprises sign the contract to process for the domestic enterprises, the companies shall register to apply VAT by deduction method, use VAT invoice, the taxable prices and the tax rate are in accordance with the regulations at Circular No 219/2013/TT-BTC. In case the companies register to apply VAT by direct method, the company would use selling invoice.
