OFFICIAL LETTER 1511/CT-TTHT DATED 16 JULY 2015 OF BAC NINH TAXATION DEPARTMENT IN GUIDANCE OF VAT TAX RATE FOR PERIODIC MAINTENANCE SERVICE FOR FACTORY IN NON TARIFF ZONE
According to official letter 1511/CT-TTHT:
Vietnamese company signs contracts with the company in foreign country to provide periodic maintenance service for factory in nontariff zone provided by a Vietnamese company applied to 0% VAT tax rate if meeting conditions in contracts and payment by bank transfer under clause 2, article 9 Circular 219/2013/TT-BTC.
