VietnameseOfficial Dispatch No. 762/TCT-PCCS of February 13, 2007, On invoices for export processing enterprises
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Official Dispatch No. 762/TCT-PCCS of February 13, 2007, On invoices for export processing enterprises
| Issuing body: | General Department of Taxation | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 762/TCT-PCCS | Signer: | Pham Duy Khuong |
| Type: | Official Dispatch | Expiry date: | Updating |
| Issuing date: | 13/02/2007 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Enterprise , Export - Import , Tax - Fee - Charge |
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Effect status: Known
THE MINISTRY OF FINANCE THE GENERAL DEPARTMENT OF TAXATION ------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness --------- |
No. 762/TCT-PCCS On invoices for export processing enterprises | Hanoi, February 13, 2007 |
To: The Tax Department of Bac Ninh province
In response to Official Letter No. 15/CTBN-TTHT of January 4, 2007, of the Tax Department of Bac Ninh province concerning the use of invoices for goods and services sold by export processing enterprises on the domestic market, the General Department of Taxation gives the following guidance:
Point 5.17, Section IV, Part B of the Ministry of Finance’s Circular No. 120/2003/TT-BTC of December 12, 2003, guiding the implementation of the Government’s Decree No. 158/2003/ND-CP of December 10, 2003, detailing the implementation of the Value-Added Tax (VAT) Law and the Law Amending and Supplementing a Number of Articles of the VAT Law, stipulates that export processing enterprises, when selling goods or services, shall use sale invoices (or invoices issued by themselves) according to the regulations of the Ministry of Finance.
Under the above guidance, export processing enterprises, when selling goods or services to domestic enterprises, shall use the following invoices or vouchers:
- For the sale of goods, scraps or defective products on the domestic market: Export processing enterprises shall issue sale invoices. Domestic enterprises shall pay input VAT at the stage of importation. When selling those goods, domestic enterprises shall issue invoices and make VAT declaration and payment according to current regulations.
- For the provision of services on the domestic market: Export processing enterprises shall issue sale invoices. Domestic enterprises are not required to pay VAT at the stage of importation but shall calculate and pay VAT when providing services according to current regulations.
The General Department of Taxation would like to give the above guidance to the Tax Department of Bac Ninh province for information and guidance to concerned units.
FOR THE GENERAL DIRECTOR OF TAXATION DEPUTY GENERAL DIRECTOR Pham Duy Khuong |
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