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 of ownership or use rights of goods to the buyer.

Please see attached letter for details: Cong van 5081 thoi diem ghi nhan doanh thu xuat khau