Official Dispatch No. 22555/CTBDU-TTHT dated September 20, 2023 of Binh Duong Tax Department guiding the issuance of VAT invoices for borrowings and catalogs
Accordingly, in case the Company lends machinery and equipment to suppliers to produce products as well as use goods and services (including purchased from outside or self-produced by business establishments) to give, donate, donate or exchange, the Company must make invoices, declare and calculate VAT payment as goods sales invoices to customers.