Công văn 7924/BTC-TCHQ

The Ministry of Finance has received official dispatches from a number of Departments of Taxation of provinces and cities to report on the difficulties in using invoices of sales of goods and supply of exporting services upon application of Circular No. 39/2014/TT-BTC dated March 31, 2014 guiding Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government. With respect to this issue, the Ministry of Finance has the following opinions:

Following the official Dispatch No. 7310/BTC-TCT dated June 03, 2014 of the Ministry of Finance, the use of invoice when following the procedures for export and tax finalization is as follows:

1. Invoices submitted or produced when performing the customs procedures:

1.1. For cases of goods export, services supply abroad and domestic import and export (excluding domestic import and export of processed products), the enterprises shall submit the following invoices (producing the original for comparison): (1) submitting 01 copy of commercial invoice or export invoice, (2) submitting 01 copy of VAT;

1.2. For domestic export of processed products, intermediary processed products or products exported to export processing enterprises, to the non-tariff areas: enterprises shall submit 01 copy of VAT invoice or export invoice and produce the original for comparison;

2. When preparing documents for tax report or tax finalization with the tax management agencies, enterprises shall submit and produce VAT invoice or export invoice;

In case of using export invoice, enterprises shall comply with the provisions specified in Clause 3, Article 32 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance;

The above instructions from the Ministry of Finance are given to the Customs Departments and Departments of Taxation to instruct enterprises to settle such arising difficulties;