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Uni 04-11-2019 - Tax policy on sales tax rate policy to EPEs

Issue date: 4/11/2019 | 8:25:25 AM
OFFICIAL LETTER 6358/CT-TTHT DATED 30/10/2019 ABOUT THE SALE TAX RATE POLICY TO EPES

Official letter 6358/CT-TTHT dated 30/10/2019 about the sales tax rate policy on EPEs:

In case, domestic suppliers sell food, foodstuffs and consumer goods for daily activities of export-processing enterprises, 0% VAT rate shall be applied if it is satisfied. Conditions prescribed in Article 16 of Circular No. 219/2013 / TT-BTC and without customs declarations. For export-processing enterprises that purchase goods for donation without a customs declaration, the VAT rate of 10% shall apply..

 

 

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