OFFICIAL LETTER NO. 1412/TCT-CS DATED 15 APR 2015 OF GDT IN GUIDANCE OF VAT RATE FOR EXPORT SERVICE
According to official letter No. 1412/TCT-CS:
In case, Sun Tech Vietnam Co., Ltd(domestic enterprises) signed contracts with Japan Display company(head office in Korea) to supply services which classify electronic components for Sam sung Viet Nam Co., Ltd(enterprises in EPE zone), services classified from electronic components are performed and consumed in EPE zone, electronic components after being classified are directly exported, the services are applied to 0% VAT rate if meeting conditions of contracts and payments by bank transfer at clause 2 article 9 Circular 219/2013/TT-BTC.
