Official Letter 4242/TCT-KK In 2019, On Export Tax Returned Exported Goods Issued by the General Department of Taxation

Model number:	4242/TCT-KK		Type of document:	Official Letter
Issued place:	General Department of Taxation		Signed by:	Nguyen Thi Thu Ha
Date issued:	21/10/2019		Ngày hiệu lực:	21/10/2019
			Status:	Unknown

In response to Official Letter No. 1296/CT-TTHT of July 25, 2019 of the Department of Taxation of Binh Dinh Province, the problems of declaring adjustment of export turnover of returned exports of Tien Thuat Production & Service Trading Co., Ltd. (enterprise code 4101167700) , The General Department of Taxation gives the following opinions:

Pursuant to Clause 3 Article 1 of Law No. 106/2016/QH13 amending and supplementing a number of articles of the Law on Value-Added Tax (VAT), the Law on Special Consumption Tax and the Law on Tax Administration;

Pursuant to Clause 3, Article 20 and Point 2.8, Appendix 4, issued together with the Finance Ministry’s Circular No. 39/2013/TT-BTC of March 31, 2014, guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and the Government’s Decree No. 04/2014/ND-CP of January 17, 2014, on invoices for selling goods and providing services;

Based on the instructions at Points c.5 and c.6, Clause 5, Article 10 of the Ministry of Finance’s Circular No. 156/2013/TT-BTC of November 6, 2013, guiding the implementation of a number of articles of the Law on Tax Administration ; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree No. 83/2013/ND-CP dated July 22, 2013 of the Government.

=> See details in Official Letter 4242/TCT-KK effective from October 21, 2019.