Official Dispatch No. 51359/CTHN-TTHT dated July 17, 2023 of the Hanoi Tax Department guiding the use of electronic invoices in Export Processing Enterprise (EPE) when liquidating assets
In case the Company is an EPE that liquidates fixed assets in the form of domestic sale, at the time of sale or liquidation into the domestic market , the export and import goods management policy shall not apply unless the goods are under management according to conditions, standards and specialized inspection that have not been implemented when imported; goods managed by license must be agreed in writing by the import licensing agency as prescribed in Article 26 of Decree 35/2022/ND-CP.
The Company shall declare taxes by direct method on value added as prescribed in Clause 2, Article 13 of Circular No. 219/2013/TT-BTC. Regarding the submission of VAT declaration dossiers, the Company shall comply with the provisions of Article 44 of the Law on Tax Administration No. 38/2019/QH14, Article 8 and Article 9 of Decree 126/2020/ND-CP.
On December 16, 2022, the tax authority announced the acceptance of the application for registration of electronic invoices in accordance with Decree 123/2020/ND-CP of the Company.
– Form of use: Invoice with tax authority code
– Invoice type: Sales invoice
In case the Company is an EPE that liquidates fixed assets in the form of domestic sale, the Company shall use the Sales Invoice as prescribed in Clause 2, Article 8 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government.