OFFICIAL LETTER NO. 5929/TCT-CS DATED 31 DECEMBER 2014 OF GDT IN GUIDANCE OF VAT FOR THE IMPORTED, RE-EXPORTED GOODS
According to official letter No. 5929/TCT-CS:
0% VAT tax rate is only applied to the exported goods, services. The imported, re-exported goods are not applied to 0% VAT tax rate: the goods temporarily imported into Vietnam are not imposed on VAT , when re-exporting out of Vietnam are not imposed on VAT, enterprises are not allowed to declare, deduct input VAT of these goods.
