OFFICIAL LETTER 6358/CT-TTHT DATED 30/10/2019 ABOUT THE SALE TAX RATE POLICY TO EPES
Official letter 6358/CT-TTHT dated 30/10/2019 about the sales tax rate policy on EPEs:
In case, domestic suppliers sell food, foodstuffs and consumer goods for daily activities of export-processing enterprises, 0% VAT rate shall be applied if it is satisfied. Conditions prescribed in Article 16 of Circular No. 219/2013 / TT-BTC and without customs declarations. For export-processing enterprises that purchase goods for donation without a customs declaration, the VAT rate of 10% shall apply..
