Công văn 3899/TCT-CS

OFFICIAL LETTER

ON THE ISSUANCE OF ADDED-VALUE INVOICES

To: Long Son Joint-Stock Company

In respoonse to Official Letter No. 34/LS-CV of May 11, 2009, of Long Son Joint-Stock Company regarding the issuance of invoices on goods exported under consignment, the General Department of Taxation guides the application of legal documents as follows:

Point 2.3, Section IV, Part B of the Ministry of Finance’s Circular No. 129/2008/TT-BTC of December 26, 2008, stipulates:

“Production and business establishments (including export processing ones) which pay VAT under the credit method and export VAT-liable goods, when exporting goods, shall use added-value invoices.

… In case of exporting goods under consignment, when delivering goods to the export consignor, the establishment exporting goods under consignment shall use an Store output and internal transport slip with an Internal Order attached. After goods are actually exported as certified by the customs office, basing itself on the export consignor’s document for comparison and certification of the quantity and value of the actually exported goods, the establishment exporting goods under consignment shall issue an added-value invoice for VAT payment and refund declaration. In this case, the exporter shall keep the original 2.”

Under the guidance above, in case Long Son Joint-Stock Company is the export consignor, after goods are actually exported, the establishment exporting goods under consignment shall issue an added-value invoice indicating that goods are exported under consignment and the purchaser is Long Son Joint-Stock Company. Then, Long Son Joint-Stock Company shall issue an added-value invoice for the actually exported goods, indicating that the purchaser is the foreign customer and keep the original 2.

The General Department of Taxation informs the above guidance to Long Son Joint-Stock Company for compliance.