Applying VAT rate of 0% for sales of goods delivered and received outside Vietnam.

On April 29^th ,2020, Hanoi Tax Department issued Offical Letter No. 28547/CT-TTHT. Whereby:

In case the Company purchases goods abroad, then resells them to another Vietnamese company and the delivery and receipt was carried out abroad, if the Company can provide documents proving the delivery and receipt activities were made outside of Vietnam territory as prescribed in Point a, Clause 2, Article 9 of Circular 219/2013/TT-BTC, the sales revenue shall be eligible for applying VAT at the rate of 0%.