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In respect of services of income which are not required to pay VAT shall be to Vietnam and from Vietnam production, trading and consumption in Vietnam shall be subject to motors in the category able tenderer and contract of sale be provided to such business.
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D?c va phan tich Thong tu 40 2021 TT BTC Hu?ng d?n v? thu? GTGT va TNCN4. Khong xu?t trinh tai li?u k? toan, hoa don, ch?ng t? va cac tai li?u lien quan d?n vi?c xac d?nh cac y?u t? lam can c? tinh. T?i di?m m?c II ph?n B Thong tu s? 32//TT-BTC ngay 9/4/ c?a B? Tai chinh hu?ng d?n v? thu? GTGT (co hi?u l?c t? 4/6/) quy d?nh: ''D?ch v?. Ngay 14/03/,B? Tai chinh da ban hanh Circular No. 32//TT-BTC guiding the creation, issuance and use of e-invoice Thu?c linh v?c Thu?.