OFFICIAL LETTER 27085/CTHN-TTHT ABOUT VAT INVOICES FOR GOODS TEMPORARILY IMPORTED AND RE-EXPORTED
Official letter 27085/CTHN –TTHT about VAT invoices for goods temporarily imported and re-exported:
Based on the above provisions, if the Company generates goods that are temporarily exported or re-imported, they are not subject to tax according to the provisions of Khaonr 20, Article 4 of Circular No. 219/2013/TT-BTC December 31, 2013 of the Ministry of Finance. The company makes invoices according to the instructions in Article 10 of Decree No. 123/2020/ND-CP, on the VAT invoice at the item "tax rate", the company shows KCT (Not subject to VAT) according to the instructions at Decision No. 1450/QD-TCT dated October 7, 2021.
