OFFICIAL LETTER 2902/TCT-KK DATED 17 JULY 2015 OF GDT IN GUIDANCE OF VAT FOR ACTIVITY PROVIDING INDUSTRIAL MEALS
According to official letter 2902/TCT-KK:
In case, the company has head office in Bac Ninh province providing shift meals to employees (including providing foods and direct labor to process) in factories other than provinces, cities where has head office, this activity is not sale out of its head office. The company declares VAT ath the head office under regulations.