OFFICIAL LETTER 36952/CT-HTR DATED 02 JUNE 2016 OF HANOI DEPARTMENT TAXATION GUIDING VAT FOR WORKSHOP LEASING ACCORDING
According to official letter 36952/CT-HTr:
In case, the company leased processing export enterprise a part of workshop, the workshop leasing is applied to 0% VAT if meeting full conditions in clause 2 article 9 Circular 219/2013/TT-BTC.
For leasing of house, hall, office...as regulated in clause 3, article 9 Circular 219/2013/TT-BTC applied to 10% VAT.
Both sides must determine the leasing applied to 0% VAT and 10% VAT, in case, there is no determination, it must computed and paid the highest VAT tax rate of 10%.
