OFFICIAL LETTER 2003/CT-TTHT THUẾ GTGT OF SERVICE CHARGES FOR GOODS TEMPORARILY IMPORTED FOR RE-EXPORT
Official letter 2003/CT-TTHT about VAT policy on service charges for goods temporarily imported for re-export:
In case, the Company performs temporary import for re-export, goods temporarily imported for re-export are not subject to VAT. In case there are insurance fees, port charges, loading and unloading charges, storage for the Company's temporary import for re-export, the input VAT of these expenses is not deductible according to Clause 1 of this Article. 7 Article 14 Circular 219/2013/TT-BTC. The company declares targets [23] and [24] on the VAT declaration
