Official 4666/TCT exchange rate when calculating FCT tax
According to official 4666/TCT-CS dated 23 October 2023, pursuant to the provisions of Point 1.3 Clause 1 Article 69 of Circular No. 200/2014/TT-BTC (amended by Clause 3 Article 1 of Circular No. 53/ 2016/TT-BTC), for the purpose of recording accounting numbers, preparing and presenting financial statements, company need to determine whether the contract value includes…
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