VietnameseOfficial Dispatch No. 1168/TCHQ-GSQL dated March 18, 2011 of the General Department of Customs on the problems of sales invoice of processing enterprises.
ATTRIBUTE
| Issuing body: | General Department of Customs | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 1168/TCHQ-GSQL | Signer: | Vu Ngoc Anh |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 18/03/2011 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Customs , Enterprise , Export - Import |
MINISTRY OF FINANCE GENERAL DEPARTMENT OF CUSTOMS ----------------- No.: 1168/TCHQ-GSQL On the problems of sales invoice of processing enterprises. |
SOCIALIST REPUBLIC OF VIETNAM Independence – Freedom – Happiness -----------------------
Hanoi, March 18,2011 |
To: Customs Departments of provinces/cities
The General Department of Customs receives feedbacks from the enterprises about the problems of using the sales invoice of processing enterprises (DNCX) in order to conduct customs procedures for transferring goods from the processing enterprises into the domestic market. For this case, the General Department of Customs provides guidelines as follow:
According to regulations of the Ministry of Finance’s Circular No. 153/2010/TT-BTC of September 28, 2010, the organizations and individuals of non-tariff zones use specific form of the sales invoice when they sell goods or provide services.
Therefore, transferring goods from processing enterprises into the domestic market by the type of on-spot import/export is detailed at Point a, Section 1, Article 41 of the Ministry of Finance’s Circular No. 194/2010/TT-BTC of December 06, 2010 or according to the type detailed at Point c1, g1, Section 3, Article 45 of Circular No. 194/2010/TT-BTC as mentioned, during the time to conduct customs procedures, the enterprises are requested to submit copies and state the sales invoice (not for Value Added Tax invoices) with the form regulated in Circular No. 153/2010/TT-BTC./.
Delivered to: - As mentioned above; - Gia Phu Packaging Co., Ltd (to answer as well); (Address: Road 1, Tan Thuan Industrial Park, District 7 – HCM city); - Archived: VT, GSQL (3b) | PP. GENERAL DIRECTOR DEPUTY-GENERAL DIRECTOR (signed & sealed)
Vu Ngoc Anh |
VIETNAMESE DOCUMENTS
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