OFFICIAL LETTER 894/CTBNI-TTHT ABOUT VAT FOR SERVICES PROVIDED TO EXPORT PROCCESSING ENTERPRISES
Official letter 894/CTBNI-TTHT about VAT for services provided to export processing enterprises:
In case the Company signs a contract with a foreign enterprise to provide services, according to the contract, if the overseas enterprise appoints the company to perform services for export processing enterprises in Vietnam, the tax rate of 0% is applied if the services are fully satisfied as prescribed in Item b, Clause 1 and Clause 1 of this Article. Detail b, Clause 2, Article 9 of Circular 219/2013/TT-BTC December 31, 2023 of BTC. The company needs to store all documents and documents when sending employees to perform services at the EPE in accordance with relevant legal documents to serve as a basis for determining the volume of services provided. for export processing enterprises.
