On July 17th, 2023, Hanoi Tax Department issued Official Letter No. 51359/CTHN-TTHT, according to which:
In case the company is an export processing enterprise liquidating fixed assets in the form of selling to the domestic market, at the time of sale or liquidation to the domestic market, the policy on the management of exported and imported goods shall not be applied except for goods subject to management according to conditions, standards, and specialized inspection that have not yet been carried out upon import; goods under
the management of a license must be approved in writing by the import licensing agency as prescribed in Article 26 of Decree No. 35/2022/ND-CP. The company declares tax by the direct method on added value as prescribed in Clause 2, Article 13 of Circular No. 219/2013/TT-BTC. Regarding the submission of VAT declaration dossiers, the Company complies with the provisions of Article 44 of the Law on Tax Administration No. 38/2019/QH14, Articles 8 and 9 of Decree 126/2020/ND-CP.
In case the Company is an export processing enterprise liquidating fixed assets in the form of selling to the domestic market, the Company shall use the Sales Invoice according to the provisions of Clause 2, Article 8 of Decree No. 123/2020/ND-CP dated October 19th, 2020 of the Government.
