Official letter 1332/CTBNI-TTHT about VAT policy:
- In case the Company conducts promotional activities to bring samples, let customers try it without collecting money from customers, comply with the provisions of the law on commerce, when exporting goods, the Company must issue an invoice according to regulations. specified in Clause 1, Article 4 and Clause 6, Article 10 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government, on the invoice, write the name and quantity of the goods, clearly stating that the sample goods are free of charge, the taxable price for sample goods is determined by "0".
- In case the Company compensates for defective goods, the Company shall issue an invoice when selling the goods to the buyer according to the instructions in Clause 1, Article 4 and Clause 6, Article 10 of Decree 123. 2020/ND-CP dated October 19, 2020 of the Government.
- In case the Company has exported goods in the month/quarter whose input value-added tax amount has not yet been deducted from 300 million VND or more, it will be refunded value-added tax on a monthly/quarterly basis, according to the provisions of Clause 1 of this Article. Article 2 Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance.
