On April 25, 2023, the Hanoi Tax Department issued Official Letter No. 27085/CTHN-TTHT, according to which:
In case the Company purchases goods imported for re-export, they are not subject to tax as prescribed in Clause 20, Article 4 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.
The Company makes invoices according to the instructions in Article 10 of Decree No. 123/2020/ND-CP, on the VAT invoice at the item “tax rate”, the company shows Not subject to VAT in the direction guided in Decision No. 1450/QD-TCT dated October 7, 2021.
