OFFICIAL LETTER NO. 4785/CT-TT&HT DATED 20 MAY 2015 OF BINH DUONG DEPARTMENT TAXATION ABOUT EXCHANGE RATE FOR REVENUE
Official letter No. 4785/CT-TT&HT:
From 01Jan 2015, the company incurring revenue, expense, assessable income in foreign currency must convert into VND under commercial bank where the company opens account (exchange rate for revenue is the buying exchange rate and expense is the selling exchange rate of commercial bank). In case, buyers pay in advance in foreign currency, the company must convert foreign currency into VND at the incurred time.
Please, refer to : http://cucthue.binhduong.gov.vn/Noi_dung_chi_tiet_cv.aspx?ID_cv=5597