On June 26th, 2019, Hanoi Department of Tax issued the Official Letter No.49850/CT-TTHT. Whereby:
– In case Enterprise occurs consulting services, designing drawings of construction built in foreign countries:
If the consulting services and design drawings of construction works mentioned above are supplied for foreign organizations and individuals and consumed outside Vietnam in accordance with the provisions of law, they shall be subject to VAT rate by 0% if meeting the conditions specified in Item b, Clause 2, Article 9 of Circular No. 219/2013 / TT-BTC dated December 31, 2013 of the Ministry of Finance.
– If the consulting services and design drawings of construction works mentioned above consumed in Vietnam, they shall be subject to VAT rate by 10% as provision in Clause 11, Circular 219/2013/TT-BTC dated 31st Dec 2019 by Ministry of Finance.
