On November 11, 2022, the Hanoi Tax Department issued Official dispatch No. 54713/CTHN-TTHT, according to which:
In case the Company provides services to businesses in the non-tariff zone, if the service is consumed in the non-tariff zone, it does not fall into the cases specified in Clause 2, Article 1 of Circular No. 130/2016/TT- The BTC dated 12/08/2016 of the Ministry of Finance and also meets the conditions specified at Point b, Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, is in the 0% VAT rate is applicable.
In case the company provides building operation management services and is consumed outside the non-tariff zone, it is not eligible to apply the VAT rate of 0% according to Article 9 of Circular No. 219/2013/TT. -BTC dated December 31, 2013 of the Ministry of Finance.
