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Official Letter 11601/CTBDU-TTHT dated 03 May 2024 Tax policy for export processing enterprise (EPE) processing goods for domestic enterprises
For the company:
Regarding import tax, If an EPE processes goods for a domestic enterprise, the domestic enterprise must declare and pay import tax according to the provisions of Article 8, Article 16 of the Export Tax Law, Import Tax Law No. 107/2016/QH13, and Article 2 of Decree No. 134/2016/ND-CP.
Regarding VAT, the domestic enterprise must declare and pay VAT on imported goods based on the VAT calculation price specified in Article 2, Article 7 of Circular No. 219/2013/TT-BTC.
For EPE:
If the processing activities of EPE involve trading of goods and activities directly related to purchasing goods in Vietnam, as stipulated in Article 7 of Decree No. 82/2018/ND-CP dated May 22, 2018 (now Article 6 of Decree No. 35/2022/ND-CP dated May 28, 2022 by the Government), EPE must separately record, declare and pay VAT for the above processing activities at a VAT rate of 10%.
