OFFICIAL LETTER 2935/CTBNI-TTHT ABOUT EXPORT PROCESSING ENTERPRISE SELLING MANUFACTURED PRODUCTS TO LOCAL ENTERPRISES
Official letter 2935/CTBNI-TTHT about export processing enterprise selling manufactured products to local enterprises:
Pursuant to the above regulations and instructions. If the company is an export processing enterprise (EPZ) that sells products produced by the company itself to domestic enterprises (on-site import and export activities), the company is not required to declare and pay VAT with the tax authorities. for the operation of EPEs (production of goods for export). When selling manufactured products to domestic enterprises, the Company uses sales invoices, clearly stating "For organizations and individuals in non-tariff zones" and exported to domestic enterprises to carry out procedures. customs procedures as prescribed.
Regarding the customs procedures and documents of the exporter (exporter) and tax obligations to be paid when carrying out customs procedures of the Company, it is recommended that the Company contact the customs office for answers.
The Company manages, monitors and records the accounting books of the enterprise according to the current regime of fixed asset management and accounting, whereby it is not required to separately monitor the accounting, management, using machinery and equipment exclusively for the production of products for the purpose of selling to domestic enterprises.
