Official Letter No. 3145/CT-CS dated August 13, 2025, of the Tax Department issued regarding tax policy

In the case where both the branch and the business location are dependent accounting units of the same parent company, if the branch terminates its operation to be converted into a business location and the business location receives goods and materials from the branch, and such receipt does not constitute the trading or disposal of goods or materials, the branch shall issue a goods/materials transfer order accompanied by a complete set of original asset documents and is not required to issue an invoice.

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