Official letter 751/CTHPH-TTHT about tax policy:
In case Fujifilm Manufacturing Hai Phong Co., Ltd. (a foreign-invested enterprise) purchases protective equipment from the Supplier (a domestic unit) including: uniforms, shoes, safety helmets and distributes them to all employees for daily use at the Company, the Company can choose whether or not to carry out customs procedures for the goods according to the provisions of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government, Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance (amended and supplemented by Circular No. 39/2018/TT-BTC dated April 20, 2018 of the Ministry of Finance). If the above goods meet the conditions specified in Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, the VAT rate of 0% will be applied.
