OFFICIAL LETTER NO. 1337/CT-TTHT DATED 08 JUNE 2015 OF BAC NINH TAXATION DEPARTMENT IN GUIDANCE OF ABOLISHMENT OF UNQUALIFIED GOODS IN FOREIGN COUNTRY
According to official letter No. 1337/CT-TTHT:
In case, the company exports goods to clients abroad, and then clients detect some products wrongly and returned to the company. The Company does not import but directly abolishes or authorizes other to abolish the returned goods abroad, if the company performs fully regulations, its VAT will be refunded, deducted; the related costs to abolishment of goods is included in CIT deductible expense; the value of abolishment of goods is determined as sale return.
