OFFICIAL LETTER 67051/CTHN-TTHT ABOUT INVOICES OF SELF-MADE FIXED ASSETS OUTPUT FOR THE BRANCH
Official letter 67051/CTHN-TTHT about invoices of self-made fixed assets output for the branch:
Pursuant to the above regulations, in case the Company produces and constructs fixed assets (self-made fixed assets) to serve the production and trading of goods and services subject to VAT, upon completion, Acceptance and handover, business establishments do not have to issue invoices according to the provisions of Clause 4, Article 7 of Circular 219/2013/TT-BTC In case the company makes asset adjustments between accounting member units dependent in the organization, the company must have an order to transfer assets, accompanied by documents of asset origin and is not required to issue invoices as prescribed in Article 13 of Decree 123/2020/ND-CP
