OFFICIAL LETTER 2254/CT-TTHT DATED 02/10/2019 REGARDING THE VAT DUTY RATE FOR THE PURCHASE OF APARTMENTS OF EPEs
Official letter 2254/CT-TTHT dated 02/10/2019 the tax rate of buying apartments of EPEs:
In case, the Company is an enterprise operating in the form of an export processing enterprise, when buying apartments for foreign experts when they come to the Company to work; Because the apartment is outside the non-tariff area, it is not subject to the VAT rate of 0% as prescribed in Clause 1, Article 9 of Circular 219/2013 / TT-BTC of the Ministry of Finance. VAT of the apartment is included in the cost of buying the property.
