On July 1st, 2022, Hanoi Tax Department issued Official Letter No. 31194/CTHN-TTHT, according to:
In case the Company transfers assets between independent accounting units, the Company must issue a VAT invoice and declare and pay VAT according to the provisions of Point b, Clause 7, Article 5 of Circular 219/2013/TT -BTC dated December 31, 2013 of the Ministry of Finance
