OFFICIAL LETTER NO. 3920/TCT-CS DATED 10 SEPTEMBER 2014 OF GDT IN GUIDANCE OF PAYMENT VOUCHERS BETWEEN HEAD OFFICE AND BRANCHES
According to official letter No. 3920/TCT-CS:
If a company has branches which are dependent accounting units located in other provinces and it has sale & purchase invoices with branches, arising VAT invoices , the non-cash payment vouchers must be presented for the invoices of more 20 million VND. If the company buy, sell goods with branches, arising VAT invoices and commits to pay with internal offset payment vouchers ( goods value offset, liabilities offset, goods exchanging for goods), the conditions of VAT deductions will be still met. If branches do not have goods sale & purchase, nor arising revenue, the invoices will not be allowed to prepared, declared.
