OFFICIAL LETTER NO. 1161/CT-TTHT DATED 28 JAN 2015 OF HCM TAXATION DEPARTMENT FOR GOODS OUT OF VIETNAM
According to official letter No. 1161/CT-TTHT:
In case, the company in 2013signed to sell goods to customers in Vietnam but delivered abroad (Singapore) through the third party that is the supplier in Singapore, these goods sales are not obligated to declare, calculate, pay VAT (goods provided out of Vietnam). When preparing VAT invoices, tax rate line is crossed, stated in the invoice that goods are purchased and sold in Singapore (out of Vietnam). From 01 Jan 2014, applied to 0% VAT tax rate if meeting full conditions of clause 2a article 9 Circular 219/2013/TT-BTC.
