Official letter 100078/CTHDU-TTHT about VAT policy:
In case the Company provides services such as: transporting goods by container, lifting and lowering the container at the port, handling goods and document fees for each import and export shipment for customers in the tax-free zone. If these services are for export business activities of export processing enterprises, which do not fall into the cases specified in Clause 3, Article 9 of Circular 219/2013/TT-BTC (amended at Clause 2, Article 1 of Circular 130/2016/TT-BTC) and satisfying the conditions specified at Point b, Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 203 of the Ministry of Finance, shall be entitled to VAT rate is 0%.
