Official Letter No. 6361/DON-QLDN1 dated November 14, 2025, issued by the Dong Nai Provincial Tax Department regarding the type of invoice to be used when liquidating an automobile of an export processing enterprise

In the case where the Company, as an export processing enterprise, liquidates a used automobile into the domestic market in accordance with the regulations of the customs authority, the Company shall issue a sales invoice in accordance with Clause 2, Article 8 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government (as amended and supplemented at Point b, Clause 5, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government).

The Company shall declare and pay value-added tax under the direct method using Form No. 04/GTGT, Appendix II promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Minister of Finance.

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