Uni 18-09-2012 – Guidance of VAT

According to clause 20, article 4 of Circular No. 06/2012/TT-BTC dated 11 January 2012 of the Ministry of Finance guiding the non-taxable VAT entities; clause 1 and clause 3, article 9 of Circular No. 06/2012/TT- BTC in guidance of the 0% tax rate:

• Export-processing enterprises importing goods, machineries and equipment from abroad, goods, machineries and equipment is not subject to VAT;

• Export-processing enterprises exporting goods to abroad is not subject to VAT;

• Goods and services provided by domestic enterprises for export-processing enterprises are applied to 0% tax rate and complied with article 16 of Circular No. 06/2012/TT-BTC, except for the cases in clause 3, article 9 of Circular 06/2012/TT-BTC.