OFFICIAL LETTER NO. 4488/TCT-CS DATED 14 OCTOBER 2014 OF GDT IN GUIDANCE OF VAT TAX RATE FOR TRANSPORT SERVICES SUPPLYING TO EPEs
According to official letter No. 4488/TCT-CS:
According to official letter No. 10066/BTC-CST dated 23 Jul 2014 replying to Japanese Business Association, transport services of goods served for business activities of EPEs, if meeting full conditions of clause 2 article 9 of Circular No. 219/2013/TT-BTC and not be excluded (transport services of picking up and dropping down employees) under regulations of clause 3 article 9 of Circular No. 219/2013/TT-BTC, will be applied to 0% tax rate.
Therefore, enterprises provide some services for EPEs such as customs service; loading or lifting container at port, factory, warehouse, unloading and loading fees at port, factory, airport and the incurred expense such as document fee, delivery charge, stamp charge, handling fees, package charge will be applied to 0% tax rate if meeting conditions of clause 2 article 9 of Circular No. 219/2013/TT-BTC
