The oficial letter no. 2104/TCT-CS dated 27 june 2013 of gdt in guidance of the amounts of invoices written in original currency
The official letter No. 2104/TCT-CS:
In case, enterprises sign a contract and its appendix with foreign shipping lines, owner of foreign shipping lines… with unit price in foreign currency and State Bank of Vietnam has approved enterprises of payments in foreign currency for supplying seaport services. When enterprises issue invoices in foreign currency to foreign shipping lines, owner of foreign shipping lines, the invoices will be issued as the case of goods sale and collection of foreign currency under regulations of sub-point e, point 2, article 14 of Circular No. 153/2010/TT-BTC(from 1 July 2013, applied to point 2.e, article 1 4 of Circular No.64/2013/TT-BTC dated 15 May 2013)
