Receiving invoices for inventory goods liquidation

Under Official Letter 3485 TCT/PCCS dated October 25, 2004 of the General Department of Taxation, dissolved businesses that have already paid and returned VAT invoices to tax agencies and they still want to use invoices for liquidating inventory goods that have not been yet checked for tax calculations by tax agencies and not yet paid tax number code can be authorised to buy book invoices, and then these businesses must calculate to supplement for tax payments.
In the case if these businesses have paid taxes including tax number code, businesses will be only granted retail invoices by tax agencies.
[Official Letter 3485 TCT/PCCS dated October 25, 2004]

 

Category: Legal