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On August 24, 2020, the Tax Department of Bac Ninh province issued Official Letter No.2579/CT-TTHT guiding the VAT rate for the export processing enterprise as follows:
As prescribed in Clause 1 Article 9 of Circular No.219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance stipulates the tax rate of 0% VAT, only services directly supplied to export processing enterprises and consumed in export processing enterprises are subject to 0% VAT. In case, the Company provides auto repair and maintenance services (carrying passengers and goods) to an export processing enterprise that is not subject to the 0% tax rate (because the car is not in the case of consumption in non-tariff zones).
