Value Added Tax rate regarding supplying service for Export Processing Enterprise
On May 24th 2018, General Department of Tax issued the Official dispatch No 1992/TCT-CS. According to this dispatch, in case Enterprise provides consulting service for Export Processing Enterprise (EPE), if this service is consumed within the free trade zones and meets all of conditions regulated in Clause 2 Article 9 in Circular 219/2013/TT-BTC of Ministry of Finance, it shall be applied VAT rate by 0% under law.
In case Enterprise provides some services for EPE such as: Relations with media communications, following and reporting about them to manage the image promotion, promoting for some events and controlling the information regarding EPE on Vietnam media communications which are conducted and consumed within Vietnam territory (outside of the free trade zones), it shall be subject to VAT rate by 10%
