On December 23rd, 2021, The Hanoi tax department issued the official letter No.56823/CTHN-TTHT, thereby:
For the service as management, urging and monitoring the production process of orders at the factory in Vietnam that are provided and consumed in Vietnam, the company will have to issue VAT invoice with tax rate of 10%. For the service of product quality inspection before exporting and working on behalf of foreign enterprises with partners related to export orders to supply to foreign organizations (consumption outside Vietnam) if satisfying the conditions specified at Point b, Clause 2, Article 9 of Circular 219/2013/TT-BTC and is not mentioned in Clause 2, Article 1 of Circular No. 130/2016/TT-BTC dated August 12th, 2016 of the Ministry of Finance, they are subject to the VAT rate of 0% as prescribed in Clause 1, Article 9 of Circular No. 219/2013/TT-BTC.
