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Official Dispatch No. 2834/CTBNI-TTHT dated July 24, 2023 of the Tax Department of Bac Ninh province guiding the preparation of invoices for goods lent and returned

Accordingly, the Tax Department of Bac Ninh province instructs:

In case Company A is an export processing enterprise (EPE) lending machinery and equipment to Company B to serve the export processing activities of the DNCX, when lending machinery and equipment, Company A must make an invoice.

When Company B returns the borrowed assets of Company A, Company B must invoice the returned assets according to the provisions of Clause 1, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.

Please kindly check attachment file for further reference

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