Uni 09-07-2020: On export processing enterprises leasing excess workshops

Official letter No 3993/CT-TTHT Dated of July, 06 2020 On export processing enterprise leasing excess workshops as follows:

In case the enterprises are export processing enterprises leasing excess offices, workshops to ensure compliance with the regulations of recent Law, it is included in VAT, the Company must separately record and register with the tax authorities to declare and pay VAT separately. If in the same period of taxation, the Company incurs a loss in its main production and business activities, it shall be offset against the taxable income of the workshops and offices leasing activities.