On November 5, 2019, Hanoi City Tax Department issued Official Letter No. 83526/CT-TTHT. Whereby:
If the company has sale activities and the place of delivery or receipt of goods is located outside Vietnam as prescribed by law, VAT rate of 0% shall be applied if the conditions specified in Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance are met.
