Official letter 11342/CTHDU-TTHT about VAT policy as follows:
Based on the above regulations, in case VSM Japan Manufacturing Co., Ltd. changes its type from an export processing enterprise to an enterprise not enjoying the export processing enterprise policy; The Company shall determine the assets, materials, and goods of imported origin that are still in stock and have paid import VAT according to the regulations of the Customs authority (with VAT payment documents). If these assets, materials, and goods continue to serve the production and business of goods subject to VAT after the conversion, the Company shall be allowed to declare and deduct the input VAT paid for import corresponding to the remaining value of the above assets, materials, and goods according to the regulations.
