OFFICIAL LETTER 1649/CT-TTHT OF DEPARTMENT OF PREPARATION TAXATION ON PROVIDING SERVICE FOR RENTING FACTORIES OF EPEs
Official letter 1649/CT-TTHT of Binh Phuoc Tax Department on providing factory leasing services of EPEs is as follows:
In case, the company is an export processing enterprise newly established and has an investment project which has been granted a license and has rented its premises, the company must open accounting books and separately account revenue and expenses. related to workshop leasing. VAT declaration and determination of CIT incentives will be determined separately for this activity.
