Cases Requiring Issuance of Invoices for Sales of Public Assets

Anh Tu

22:07, 11/07/2024

Recently, the Ministry of Finance issued Circular 63/2018/TT-BTC guiding certain provisions of Decree 70/2018/ND-CP on the management and use of assets formed through the implementation of scientific and technological (S&T) tasks using state capital.

In this Circular, it has been specified the cases in which an invoice for the sale of public assets must be issued, including:

- Sale of equipment assets to perform the tasks of scientific and technological research funded by the budget as stipulated at Point a, Clause 1, Article 12 of Decree 70/2018/ND-CP;- Sale of the State's share of the equipment assets to perform the tasks of scientific and technological research funded by the budget allocated to organizations or individuals in charge as stipulated in Clause 1, Article 21 of Decree 70/2018/ND-CP;- Payment of the value of assets that are the results of scientific and technological research tasks funded or supported by the budget when transferring ownership to the organizations or individuals in charge or other organizations or individuals as stipulated at Points c, d, Clause 1 and Points b, c, Clause 2, Article 22 of Decree 70/2018/ND-CP.

More details can be found in Circular 63/2018/TT-BTC which takes effect from September 15, 2018.

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