On August 9th, 2019, Hanoi Department of Tax issued the Official Letter No.63376/CT-TTHT. Whereby:
In case the Enterprise purchases goods from EPE and then sells them to foreign traders without doing import procedures, then it appoints EPE making the export declaration directly for such goods. If in the purchase contract between the Enterprise and foreign traders has terms of appointing EPE delivering goods to foreign traders, the above goods shall be subject to VAT rate by 0% if meeting the requirements defined in Clause 2, Article 9 of Circular 219/2013/TT-BTC.
