On September 19, 2022, Binh Duong Tax Department issued official letter No. 14423/CTBDU-TTHT, according to which:
In case export processing enterprises liquidates fixed assets into the domestic market for domestic enterprises according to the forms prescribed in Article 79 of Circular No. 38/2015 / TT-BTC, VAT invoices shall be issued according to regulations. However, according to the provisions of Clause 2, Article 13, Decree No. 123/2020/ND-CP dated October 19, 2020 stipulating cases of issuing invoices according to each occurrence, the Company is not subject to VAT invoices according to each occurrence, so the Company must register to use VAT invoices according to Form No. 1/DKTĐ-HĐĐT Supplement IA Decree No. 123/2020/ND-CP.
