OFFICIAL LETTER 43260/CTHN-TTHT ABOUT VAT RATE FOR SERVICES PROVIDED TO EXPORT PROCESSING ENTERPRISES
Official letter 43260/CTHN-TTHT about VAT rate for services provided to export processing enterprises:
Pursuant to the above provisions, in case the Company provides mold repair services to export processing enterprises but the mold repair services are performed and consumed outside the non-tariff zone, they are not subject to the tax rate. VAT 0% as prescribed in Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013. The Company applies the VAT rate of 10% as prescribed in Article 11 of Circular No. 219/2013/TT-BTC dated December 31, 2021 of the Ministry of Finance.
