OFFICIAL DISPATCH NO. 13135/CTHN-TTHT ON INVOICING WHEN PROVIDING GOODS AND SERVICES
Official Dispatch No. 13135/CTHN-TTHT on invoicing when providing goods and services as follows:
In case the Company has a sale of goods (imported samples) under law, when selling goods, the Company must issue an invoice according to the instructions at Point a, Clause 7, Article 3 of Circular No.26./2015/TT-BTC dated February 27, 2015, of the Ministry of Finance and makes VAT and CIT declaration according to regulations.