OFFICIAL LETTER 1577/CTBNI-TTHT DECLARATION AND RECOGNITION OF LOANED ANF BORROWED GOODS:
Official letter 1577/CTBNI-TTHT about declaration and recognition of loaned and borrowed goods:
Pursuant to the above provisions, in case the Company has any lending or lending activities, the Company must issue an invoice according to the provisions of Clause 1, Article 4 of Decree No. October 19, 2020 of the Government. The declaration and determination of the VAT calculation price of the Company comply with the guidance in Clause 4, Article 7 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented). in Clause 2, Article 3 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance).
Content related to accounting and bookkeeping, it is recommended that the Company contact relevant agencies such as the Department of Management, Accounting Supervision and Audit under the Ministry of Finance... for detailed instructions according to its competence.
The Company bases itself on the provisions of the tax law and the Civil Law (regarding the loan agreement, lending of goods) and the actual situation at the Company to comply with the regulations.
