On May 29th, 2019, Hanoi Department of Tax issued the official letter No.39721/CT-TTHT. Whereby:
In case the Company receives revenue by foreign currency, it must be converted into Vietnam Dong at the buying exchange rate of the commercial bank where the Company opens an account in accordance with Clause 4, Article 2 of Circular No. 26/2015 / TT-BTC and guidance of Circular No.200/2014/TT-BTC.
If the Company has issued an invoice with a different exchange rate from the above-mentioned exchange rate, the made invoices shall be proceeded under the guidance in Article 20 of Circular No. 39/2014/TT-BTC.
