Official letter 1498/CTBDU-TTHT on tax policy:
In case, the Company has scrap or discarded products created during the production process for export in accordance with the provisions of the law on export and import, the law on customs, when transferring for domestic consumption, the Company shall: declare VAT, excise tax (if any), environmental protection tax (if any) to tax authorities as prescribed in Clause 6, Article 1 of Decree 18/2021/ND-CP of the government
