• info@vbk.com.vn
  • +84382752368

Legal updates

We regularly update legal documents on accounting, tax, labor and other related fields for our clients.

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.

The VAT calculation price and VAT rate of each type of goods and services are determined in accordance with the provisions of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.

In case, the Company has purchased leaflets and catalogs from suppliers to make advertising samples and introduce products to customers, the Company does not have to invoice and charge VAT for this activity.

Please kindly check attachment file for further reference

Contact Us