Official letter 775/CTBNI-TTHT on VAT policy for land leasing activities as follows:
In case the Enterprise (the lessee) fails to satisfy the conditions for customs inspection and supervision of the export processing enterprise at the leased location, or the conditions for services provided to organizations in the non-tariff zone, the company (lessor) issues a VAT invoice for the sub-leasing of land associated with the infrastructure subject to the VAT rate of 10% (0% tax rate is not applicable).
