New guidelines on value added tax, tax management and invoices

10 tháng 03 2015

Ministry of Finance issued Circular 26/2015/TT-BTC instructing value added tax (VAT), tax management, and amending some articles of invoices for goods and services supply.

Accordingly, expanded objects exempted from VAT, such as: fertilizer (organic fertilizers and inorganic fertilizers), food for livestock, poultry, and other domestic animals; offshore boats with engine capacity of 90CV and above for fishing or logistics; machineries and equipment used exclusively for agricultural production.

The Circular also added: After 5 working days, if tax agencies had no written opinions, enterprises are allowed to use self-printed invoices in cases prescribed at Point b, Clause 1, Article 6 of Circular 39/2014 / TT-BTC.

Reported by T.Hong – Translated by Ngoc Huynh

Từ khóa: value added tax, tax management, invoice, VAT

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