OFFICIAL LETTER 179/CTBNI-TTHT ABOUT 0% VAT RATE FOR ON-SITE IMPORT AND EXPORT GOODS
Official letter 179/CTBNI-TTHT about 0% VAT rate for on-site import and export goods as follows:
In case the Company has on-site import and export activities, it must be responsible before the law for determining that foreign traders do not have a presence in Vietnam. If the goods sold by the Company do not fall under the on-site import and export cases as prescribed in Point c, Clause 1, Article 35 of Decree No. 08/2015/ND-CP dated October 21, 2015 of the Government, they do not meet the criteria for export goods as prescribed in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, therefore, the 0% VAT rate cannot be applied but VAT must be calculated as for domestically consumed goods.
