November 8, 2023

Official 5081/CTBNI time to record revenue from export activities

According to official 5081/CTBNI-TTHT dated 06 November 2023, in case the Company has goods export activities, the time to determine export revenue to calculate VAT is the date of confirmation of completion of the customs procedures on customs declaration and the time to determine revenue to calculate corporate income tax is the time of transfer…

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