The Official letter No. 2563/TCT-CS dated 19 July 2012 of GDT
According to clause 2, article 9 of Circular No. 06/2012/TT-BTC dated 11 January 2012 of MOF
Condition of applying 0% tax rate for export services:
- Having service providing contracts with organizations, individuals overseas or organizations, individuals in non-tariff zones;
- Having receipts of payment for exported goods through banks and other documents as prescribed by law;
- Having written commitments of overseas organizations being foreign organizations without permanent establishments in Vietnam or not being VAT payers in Vietnam; written commitments of overseas
