OFFICIAL LETTER NO. 4735/TCT-CS DATED 28 OCTOBER 2014 OF GDT IN GUIDANCE OF VAT TAX RATE FOR BROKERAGE SERVICES SUPPLYING TO FOREIGN ORGANIZATIONS
According to official letter No. 4735/TCT-CS:
In case, enterprises sign brokerage service contracts with foreign clients for Vietnamese suppliers exporting products to foreign clients and perform the related activities such as checking export products, support of transport, delivery; revenue from these activities only arise after goods are exported and calculated on basis of the actual exported goods, these services are applied to 0% VAT if satisfying conditions of contracts, invoices and payments by bank transfer as regulations of clause 2 article 9 of Circular 219/2013/TT-BTC.
