Uni 30-08-2021 - Issuance of a VAT invoice for all general expenses to the leasing factory

Official letter 7105/CTVPH-TTHT about issuance of a VAT invoice for all general expenses to the leasing factory:

In case the Company signs a contract to lease a part of the factory, the lessee of the factory is responsible for paying back the general expenses (including general security costs, general electricity and water consumption costs, management costs, etc.). for the Company, when collecting general expenses from the workshop tenant, the Company must issue a VAT invoice and declare and pay taxes according to regulations. specified at Point a, Clause 7, Article 3 of Circular 26/2015/TT-BTC and Clause 1, Appendix 04 of Circular 39/2014/TT-BTC.