Tax policy when selling discarded materials and products from processing for domestic consumption

On June 24^th, 2021, Vinh Phuc Tax Department issued Official Letter 5994/CTVPH-TTHT, thereby:

If the Company have discarded materials and products from processing and when their use change to be consumpted domestically, the company must make VAT, Excise Tax, Environmental Protection Tax (if any) declaration and payment to the tax agency as regulated in Law on Tax Administration No. 38/2019/QH14.