Circular 54/2000/TT-BTC

This Circular guides the writing of accounts of accounting of goods sold by business establishments at their dependent cost-accounting units in provinces and cities other than the localities where the business establishments are headquartered. These goods include goods liable to value added tax (VAT), goods liable to special consumption tax and VAT-free goods.

This Circular takes effect as from February 16, 2000, the effective date of the Finance Ministry�s Circular No. 10/2000/TT-BTC of February 1st, 2000 guiding the VAT payment declaration applicable to goods sold by business establishments at their dependent cost-accounting units in other provinces and cities as well as at their commission agents at fixed prices.- (Summary)