{"id":9533,"date":"2026-08-06T09:07:24","date_gmt":"2026-08-06T02:07:24","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9533"},"modified":"2026-08-06T09:07:24","modified_gmt":"2026-08-06T02:07:24","slug":"thu-tuc-tieu-huy-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/","title":{"rendered":"Procedures for disposing of surplus inventory at export processing enterprises."},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The procedure for disposing of unsold inventory is a challenge faced by almost every export and processing business when goods are damaged due to natural biochemical changes, become outdated, technically obsolete, or no longer usable. Therefore, this procedure must be carried out correctly, with proper legal documentation, for the costs to be accepted by the tax authorities and for input VAT not to be subject to retroactive collection. Based on direct consultations with numerous textile and garment export processing businesses, MAN \u2013 Master Accountant Network has observed that even a single mistake \u2013 such as missing customs notification, lack of images\/videos, or discrepancies in data between documents \u2013 can lead to the complete disallowance of expenses, retroactive tax collection, and administrative penalties.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This article systematizes the entire procedure for destroying inventory according to current legal documents applicable from 2026, helping accountants and business owners understand the three groups of obligations that need to be processed simultaneously, the step-by-step process with customs authorities, the minimum documentation required, and specific considerations for export processing businesses.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\" >Why do businesses need to understand the procedures for disposing of excess inventory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\" >Legal basis for regulations on the procedures for destroying surplus inventory.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\" >Three groups of mandatory obligations when carrying out inventory destruction.\u00a0<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\" >The destruction process is in accordance with customs regulations.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_1_Lap_phuong_an_tieu_huy\" >Step 1: Develop a disposal plan.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\" >Step 2: Notify the customs authorities before destruction.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\" >Step 3: Wait for a response from the customs authorities.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\" >Step 4: Carry out the disposal according to the announced plan.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\" >Step 5: Reflect this in the final settlement report.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\" >Documents required for the procedures to dispose of excess inventory.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\" >Conditions for inventory disposal costs to be deductible when calculating corporate income tax.<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\" >In cases where the raw materials are owned by the foreign outsourcing client.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\" >In the case where the goods are owned by the business.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\" >The scope of deductible expenses has been expanded.<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\" >Should input VAT be adjusted downwards when destroying inventory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\" >Common mistakes made when carrying out inventory disposal procedures.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Ket_luan\" >Conclude<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\" >Contact information MAN \u2013 Master Accountant Network<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\" >Frequently Asked Questions about Inventory Disposal Procedures<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\" >Is it mandatory to notify customs authorities when destroying unsold inventory?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\" >Are the costs of disposing of unsold inventory deductible when calculating corporate income tax?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\" >Will the input VAT on destroyed goods be adjusted downwards?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/ketoan.man.net.vn\/en\/thu-tuc-tieu-huy-hang-ton-kho\/#Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\" >What are the minimum required documents for the procedure of destroying excess inventory?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Vi_sao_doanh_nghiep_can_nam_ro_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>Why do businesses need to understand the procedures for disposing of excess inventory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In reality, many businesses still consider the destruction of excess inventory a simple internal operation: prepare a report, sign it, and then destroy it. This approach carries significant risks, especially for businesses that import raw materials and components under processing or export production schemes, which are exempt from import duties and subject to customs supervision.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When carrying out the procedure for destroying inventory, businesses must simultaneously address the following three groups of obligations:<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Content<\/b><\/td>\n<td style=\"text-align: center;\"><b>Conclude<\/b><\/td>\n<td style=\"text-align: center;\"><b>Required conditions<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Customs procedures<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Prior notification is required before destruction.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Send a notification via the System using Form No. 22a, Appendix II; wait for a response regarding whether or not direct supervision is required before cancellation.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Corporate income tax expense<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Included in deductible expenses.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">For goods owned by the business; maintain complete records of destruction at the business.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Input VAT<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Deductible, no downward adjustment required.<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">There is documentation proving that the loss was not compensated.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If any group of obligations is omitted, businesses can suffer consequences: from retroactive collection of import taxes and VAT on imports, to the entire cost of goods sold being disallowed as deductible expenses when settling corporate income tax. This is also why many processing and exporting businesses should proactively seek information.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-thue-tron-goi\/\"> full package tax accounting services<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> Right from the planning stage, the goal is to ensure that all three groups of customs obligations \u2013 corporate income tax, value-added tax \u2013 are processed synchronously, without omitting any step.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Can_cu_phap_ly_quy_dinh_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>Legal basis for regulations on the procedures for destroying surplus inventory.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To ensure that the inventory disposal procedure is carried out correctly and has legal validity when explaining to tax and customs authorities, businesses need to adhere to the following documents:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Corporate Income Tax No. 67\/2025\/QH15<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Points i7 and j of Clause 2, Article 9 of Decree 320\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Law on Value Added Tax No. 48\/2024\/QH15<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Clause 1, Article 23 of Decree 181\/2025\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Articles 55, 64 (point d, clause 3), 71, and 75 of Circular 38\/2015\/TT-BTC (amended and supplemented by Circular 39\/2018\/TT-BTC and Circular 121\/2025\/TT-BTC)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official document No. 18294\/CHQ-GSQL dated June 30, 2026, from the Customs Department.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Article 4 of Decree 123\/2020\/ND-CP (amended by Decree 70\/2025\/ND-CP)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Environmental Protection Law of 2020 and Decree 08\/2022\/ND-CP<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Circular 48\/2019\/TT-BTC and Circular 99\/2025\/TT-BTC<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is the legal basis that must be cited when preparing documentation for destruction, to avoid the tax authorities rejecting expenses based on documents that have expired.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ba_nhom_nghia_vu_bat_buoc_khi_thuc_hien_tieu_huy_hang_ton_kho\"><\/span><b>Three groups of mandatory obligations when carrying out inventory destruction.\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In essence, the procedure for destroying excess inventory is not a single procedure but rather an intersection of three areas of government administration:\u00a0<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Customs (for goods of imported origin);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corporate income tax (deductible expenses)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">And value-added tax (input tax deduction).\u00a0<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to establish internal processes so that all three groups of obligations are handled in parallel, not separately, because the documentation for one group often serves as evidence for another.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Quy_trinh_tieu_huy_theo_quy_dinh_hai_quan\"><\/span><b>The destruction process is in accordance with customs regulations.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For imported raw materials and components under the processing and export scheme that are exempt from import duties and subject to customs supervision, destruction without prior notice will be considered an unauthorized change in the intended use of the goods, leading to the recovery of import duties, VAT at the import stage, and administrative penalties. Therefore, the procedure for destroying inventory for this group of goods must be carried out in full, following five steps.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_1_Lap_phuong_an_tieu_huy\"><\/span><b>Step 1: Develop a disposal plan.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses need to develop a detailed plan including:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">List of goods, quantity;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Corresponding import declaration form;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Related subcontracting agreements;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The reason for disposal, the method of disposal, the location, and the chosen disposal unit will be determined.\u00a0<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_2_Thong_bao_cho_co_quan_hai_quan_truoc_khi_tieu_huy\"><\/span><b>Step 2: Notify the customs authorities before destruction.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a crucial step in the inventory destruction procedure for imported goods. Businesses submit a destruction notification through the System using Form No. 22a, Appendix II. If the System is not functioning or experiences technical issues, businesses submit a paper copy using Form No. 18b\/THHH\/GSQL, Appendix V.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_3_Cho_phan_hoi_tu_co_quan_hai_quan\"><\/span><b>Step 3: Wait for a response from the customs authorities.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The customs authority will respond regarding whether or not they will assign officials to directly supervise the destruction process. Businesses are strictly prohibited from proceeding with the destruction until they receive this response.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_4_Thuc_hien_tieu_huy_dung_phuong_an_da_thong_bao\"><\/span><b>Step 4: Carry out the disposal according to the announced plan.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The destruction process must be documented with full signatures from all relevant parties; the entire process must also be filmed and photographed. This is considered the most important evidence that tax and customs authorities will review during future inspections. Note: businesses are not allowed to burn or bury waste within their factory premises; they must hire a licensed environmental service provider and retain a copy of that permit.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Buoc_5_Phan_anh_vao_bao_cao_quyet_toan\"><\/span><b>Step 5: Reflect this in the final settlement report.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After destruction, businesses must update the quantity of destroyed raw materials in the raw materials ledger and submit a final settlement report to the customs authority.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, an important deadline to note is that, no later than 30 days from the date the processing contract ends or expires, the enterprise must complete the disposal of surplus raw materials, scrap, and waste products. If the enterprise chooses to sell scrap and waste products domestically instead of destroying them, it is exempt from import tax but must declare and pay VAT, special consumption tax, and environmental protection tax (if applicable).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_can_chuan_bi\"><\/span><b>Documents required for the procedures to dispose of excess inventory.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9535\" aria-describedby=\"caption-attachment-9535\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9535\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg\" alt=\"H\u1ed3 s\u01a1 th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho c\u1ea7n chu\u1ea9n b\u1ecb\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Ho-so-thu-tuc-tieu-huy-hang-ton-kho-can-chuan-bi-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9535\" class=\"wp-caption-text\">Documents required for the procedures to dispose of excess inventory.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One point to note is that Decree 320\/2025\/ND-CP does not list a specific set of documents, but only requires businesses to retain and provide complete documentation during inspections. In other words, the burden of proving the validity of the inventory destruction procedure rests with the business itself. This is also the item that the service providers are required to provide.<\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/dich-vu-ke-toan-tron-goi\/\"> full accounting service<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> MAN typically assists businesses in building and maintaining records right from the disposal planning stage, ensuring complete and consistent documentation is available for audits. Below is the minimum documentation required to build and maintain:\u00a0<\/span><\/p>\n<table style=\"width: 100%; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><span style=\"font-weight: 400;\">Summary of documents required for the procedures to dispose of unsold inventory.<\/span><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>File\u00a0<\/b><\/td>\n<td style=\"text-align: center;\"><b>Note<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Inventory count report\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Item code, quantity, cost price, date of receipt, inventory age\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Quality assessment report or proposal for destruction\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Most importantly, state the cause in the correct legal language: damage due to natural biochemical changes, outdated fashion, obsolescence, or loss of usability.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decision to establish the Destruction Council and Decision to approve the destruction\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Proof of approval authority; including a detailed list and values.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The destruction record bears the signatures of all members of the Council.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Specify the time, location, method, quantity destroyed, and recovery value (if any).\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Images and videos of the entire destruction process.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Evidence is the most important document in the garment industry, valued by tax and customs authorities.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Warehouse release form, inventory card, detailed materials ledger\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Compare the quantity with the destruction record.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Waste disposal contract, handover record, weighing certificate, invoice, payment authorization.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Cashless payment is mandatory for amounts of 5 million VND or more.\u00a0<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Document confirming that insurance compensation is not provided; destruction notice and customs response.\u00a0<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">The reimbursed portion must be excluded from deductible expenses beforehand; customs records are kept together to prove the validity of the destruction.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Having all eight types of documents prepared is not only essential for the inventory destruction procedure, but also serves as a basis for protecting the business during post-customs clearance inspections or tax audits later on.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Dieu_kien_de_chi_phi_tieu_huy_hang_ton_kho_duoc_tru_khi_tinh_thue_TNDN\"><\/span><b>Conditions for inventory disposal costs to be deductible when calculating corporate income tax.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<figure id=\"attachment_9534\" aria-describedby=\"caption-attachment-9534\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-9534\" src=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg\" alt=\"\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 chi ph\u00ed ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN\" width=\"1200\" height=\"675\" srcset=\"https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN.jpg 1200w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-300x169.jpg 300w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-1024x576.jpg 1024w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-768x432.jpg 768w, https:\/\/ketoan.man.net.vn\/wp-content\/uploads\/2026\/08\/Dieu-kien-de-chi-phi-tieu-huy-hang-ton-kho-duoc-tru-khi-tinh-thue-TNDN-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-9534\" class=\"wp-caption-text\">Conditions for inventory disposal costs to be deductible when calculating corporate income tax.<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">One of the key points that export processing businesses need to pay special attention to when carrying out inventory disposal procedures is correctly identifying ownership of the goods being destroyed, as this directly determines whether or not the costs will be recognized.\u00a0<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_nguyen_phu_lieu_thuoc_so_huu_ben_dat_gia_cong_nuoc_ngoai\"><\/span><b>In cases where the raw materials are owned by the foreign outsourcing client.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For goods received for processing, which are tracked off-balance sheet, businesses are not allowed to record the cost of goods destroyed as an expense, as these are not assets owned by the business. Only the portion of the destruction service costs actually incurred by the business (hiring a processing unit, transportation, etc.) is deductible.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Truong_hop_hang_hoa_thuoc_so_huu_doanh_nghiep\"><\/span><b>In the case where the goods are owned by the business.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For raw materials purchased by the enterprise itself, or finished or semi-finished products owned by the enterprise (for export production or self-supplied raw materials), the enterprise is allowed to fully record the cost of goods sold as deductible expenses, as stipulated in the regulations. <strong><span style=\"color: #0000ff;\">D<\/span><\/strong><\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Doanh-nghiep\/Nghi-dinh-320-2025-ND-CP-huong-dan-Luat-Thue-thu-nhap-doanh-nghiep-665051.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">Point i7, Clause 2, Article 9 of Decree 320\/2025\/ND-CP<\/span><\/strong><\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Furthermore, if the processing contract stipulates that the client reimburses the processing company for the disposal costs, this recovery must be invoiced and recorded as revenue or other income; it cannot be omitted when declaring taxes.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Pham_vi_chi_phi_duoc_tru_da_duoc_mo_rong\"><\/span><b>The scope of deductible expenses has been expanded.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Compared to previous regulations, point i7, clause 2, Article 9 of Decree 320\/2025\/ND-CP directly recognizes the group of goods that are outdated in fashion, technically obsolete, obsolete, or no longer usable \u2013 a group of reasons previously excluded under Circular 96\/2015. The deductible expenses in the current inventory destruction procedure include both the cost of goods destroyed (minus the provision already set aside) and expenses directly related to the destruction process.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_khi_tieu_huy_hang_ton_kho_co_phai_dieu_chinh_giam_khong\"><\/span><b>Should input VAT be adjusted downwards when destroying inventory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This is a question that many accountants are concerned about when carrying out inventory disposal procedures. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\">Clause 1, Article 23 of Decree 181\/2025\/ND-CP<\/a><\/span><\/strong><span style=\"font-weight: 400;\">:<\/span><\/p>\n<blockquote><p><i><span style=\"font-weight: 400;\">Businesses are entitled to deduct the entire input VAT, including the input VAT on goods that were lost and not compensated. This means that there is no need to adjust the previously deducted VAT downwards, provided that there is sufficient documentation to prove the loss and not to compensate.<\/span><\/i><\/p><\/blockquote>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Two additional points should be noted:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Since imported raw materials are exempt from import duties, no input VAT is incurred at the import stage, therefore no adjustment is necessary.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The VAT on expenses incurred during the disposal process, such as transportation costs and waste treatment costs, is still deductible like any other legitimate expense.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding invoices, the general principle is <\/span><b>No invoice will be issued upon disposal.<\/b><span style=\"font-weight: 400;\"> goods. However, if the destruction process results in the recovery and sale of scrap materials (e.g., fabric scraps, cotton yarn in the textile industry), the business is required to issue invoices and declare output VAT for this recovered value.\u00a0<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Nhung_sai_sot_thuong_gap_khi_thuc_hien_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>Common mistakes made when carrying out inventory disposal procedures.<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Through practical consulting experience, MAN has identified several recurring errors that put businesses at risk when tax and customs authorities inspect the documentation for the destruction of surplus inventory:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Skip the customs notification step: <\/b><span style=\"font-weight: 400;\">This is the most serious offense for goods imported under the processing and export production scheme, and can be considered as unauthorized changes to the intended use, leading to the retroactive collection of import duties and VAT at the import stage.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lack of images and videos of the destruction process: <\/b><span style=\"font-weight: 400;\">A written record without photographic evidence is insufficient. Authorities always question whether goods (especially clothing) were actually destroyed to the point of being unusable, i.e., cut, torn, or shredded, or whether they were already put on the market for consumption.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Discrepancies in figures between different types of documents: <\/b><span style=\"font-weight: 400;\">The destruction notice, destruction record, weighing certificate from the processing unit, inventory ledger, and settlement report must match perfectly. This is the point most frequently questioned by customs authorities during post-clearance inspections.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Recording expenses in the wrong accounting period: <\/b><span style=\"font-weight: 400;\">The cost of destruction must be recorded on the actual date the destruction record is made, not on the date the damage is discovered. If a business wants to reflect the decrease in inventory value earlier, it needs to do so through a mechanism for creating a provision for inventory devaluation. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Ke-toan-Kiem-toan\/Thong-tu-48-2019-TT-BTC-huong-dan-trich-lap-va-xu-ly-cac-khoan-du-phong-giam-gia-hang-ton-kho-346536.aspx\" target=\"_blank\" rel=\"noopener\">Circular 48\/2019\/TT-BTC<\/a><\/span><\/strong><span style=\"font-weight: 400;\">It is not possible to directly record the destruction cost as an expense before the destruction actually takes place.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Regarding accounting, when carrying out the procedure for destroying inventory, the enterprise records:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Debit account 2294 (for the portion already provisioned) or Debit account 632 (for the remaining portion);<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Accounts 152, 155, and 156 are respectively.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">During this period of regulatory transition, many businesses are choosing to<\/span><a href=\"https:\/\/ketoan.man.net.vn\/en\/thue-dich-vu-ke-toan-ngoai\/\"> <span style=\"font-weight: 400;\">outsource accounting services<\/span><\/a><span style=\"font-weight: 400;\"> It is advisable to have specialized, experienced units like MAN \u2013 Master Accountant Network \u2013 conduct a thorough review of account mapping and accounting for disposal costs, instead of letting internal departments handle it themselves, which carries the risk of errors.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ket_luan\"><\/span><b>Conclude<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is clear that the procedure for destroying unsold inventory is not simply an internal accounting operation, but a close combination of customs compliance, standardization of expense documentation, and protection of VAT deduction rights. To minimize the risk of expense disallowance, tax arrears, or penalties, businesses, especially those in the textile and garment and export processing industries, need to take precautions.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is preparing to dispose of a large batch of inventory, or is still unsure about cost classification, determining ownership of processed goods, consulting with an experienced accounting and auditing firm beforehand will help your business avoid unnecessary risks during tax settlement and post-customs clearance inspections.<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/ketoan.man.net.vn\/en\/lien-he\/\">Contact MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\"> For free support and advice!<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thong_tin_lien_he_MAN_%E2%80%93_Master_Accountant_Network\"><\/span><b>Contact information MAN \u2013 Master Accountant Network<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b><span style=\"font-weight: 400;\"> man@man.net.vn<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b> <a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\"><strong><span style=\"color: #0000ff;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><\/strong>\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><strong><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\">Le Hoang Tuyen \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network<\/a><\/span><\/strong><span style=\"font-weight: 400;\">He is a CPA Vietnam auditor with over 30 years of in-depth experience in accounting, auditing, taxation, and corporate legal consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Cau_hoi_thuong_gap_ve_thu_tuc_tieu_huy_hang_ton_kho\"><\/span><b>Frequently Asked Questions about Inventory Disposal Procedures<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Tieu_huy_hang_ton_kho_co_bat_buoc_phai_thong_bao_cho_co_quan_hai_quan_khong\"><\/span><b>Is it mandatory to notify customs authorities when destroying unsold inventory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, for goods imported under the processing and export production scheme that are subject to customs supervision, businesses must submit a notification using Form No. 22a, Appendix II, through the System and wait for a response before proceeding with destruction.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Chi_phi_tieu_huy_hang_ton_kho_co_duoc_tru_khi_tinh_thue_thu_nhap_doanh_nghiep_khong\"><\/span><b>Are the costs of disposing of unsold inventory deductible when calculating corporate income tax?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Yes, if the goods are owned by the enterprise and the enterprise maintains complete records of destruction as stipulated in point i7, clause 2, Article 9 of Decree 320\/2025\/ND-CP. In the case of goods owned by the foreign processing contractor, only the actual cost of destruction services is deductible.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Thue_GTGT_dau_vao_cua_hang_tieu_huy_co_bi_dieu_chinh_giam_khong\"><\/span><b>Will the input VAT on destroyed goods be adjusted downwards?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">No, according to Clause 1, Article 23 of Decree 181\/2025\/ND-CP, businesses are entitled to deduct the full input VAT of goods that are lost without compensation, provided they have complete supporting documentation.<\/span><b>\u00a0<\/b><\/p>\n<h3 style=\"text-align: justify;\"><span class=\"ez-toc-section\" id=\"Ho_so_thu_tuc_tieu_huy_hang_ton_kho_toi_thieu_gom_nhung_gi\"><\/span><b>What are the minimum required documents for the procedure of destroying excess inventory?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The required documents must include at least eight items: Inventory report, quality assessment report or proposal, decision to establish a committee and approve destruction, destruction report, images\/videos of the destruction process, warehouse release form, waste disposal contract with payment documents, and confirmation that insurance compensation is not provided.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Th\u1ee7 t\u1ee5c ti\u00eau h\u1ee7y h\u00e0ng t\u1ed3n kho l\u00e0 b\u00e0i to\u00e1n m\u00e0 h\u1ea7u nh\u01b0 doanh nghi\u1ec7p xu\u1ea5t kh\u1ea9u, gia c\u00f4ng n\u00e0o c\u0169ng ph\u1ea3i \u0111\u1ed1i m\u1eb7t khi h\u00e0ng h\u00f3a h\u01b0 h\u1ecfng do bi\u1ebfn \u0111\u1ed5i sinh h\u00f3a t\u1ef1 nhi\u00ean, l\u1ed7i m\u1ed1t, l\u1ea1c h\u1eadu k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng. V\u1eady th\u1ee7 t\u1ee5c n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":9534,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-9533","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"acf":[],"_links":{"self":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9533","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=9533"}],"version-history":[{"count":1,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9533\/revisions"}],"predecessor-version":[{"id":9536,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/9533\/revisions\/9536"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media\/9534"}],"wp:attachment":[{"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=9533"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=9533"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ketoan.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=9533"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}