THE MINISTRY OF FINANCE
THE GENERAL DEPARTMENT OF TAXATION
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No. 762/TCT-PCCS
On invoices for export processing enterprises

Hanoi, February 13, 2007

 

To: The Tax Department of Bac Ninh province

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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:

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- 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.

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FOR THE GENERAL DIRECTOR OF TAXATION
DEPUTY GENERAL DIRECTOR




Pham Duy Khuong

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