On December 23rd, 2021, The Hanoi tax department issued the official letter No. 56823/CTHN-TTHT, thereby:
In case Export processing enterprise sell products manufactured by the company to employees and use goods produced by the company or purchased from outside (the company has paid VAT when purchasing goods) to give to employees, when selling goods or giving to employees or customers, the company will issue sale invoice (to be used by entities in free trade zones) for employees and customers according to the instructions at Point b, Clause 2, Article 3 of Circular No. 39/2014/TT-BTC (amended and supplemented in Clause 1, Article 5 of Circular No. 119/2015/TT-BTC)
