OFFICIAL LETTER NO. 11967/BTC-CST DATED 26 AUGUST 2014 OF MOF IN GUIDANCE OF VAT FOR EXPORT SERVICES
According to official letter No. 11967/BTC-CST:
Vietnamese enterprises are not agents; brokers or distributors of foreign organizations, enterprises providing services of collecting and treating goods orders from customers being export processing enterprises. In this case, services supplied to foreign enterprises are export services, applied to 0% VAT tax rate
