Guidance on issuing invoices when liquidating assets of representative office

In the case where a company's representative office is a foreign trader's office in Vietnam that does not engage in production or business activities but is involved in asset liquidation related to goods purchased for the representative office's operations, it is categorized as not needing to declare or pay value-added tax (VAT) or corporate income tax (CIT), and does not qualify for the issuance of single invoices by the tax authority.