On November 7, 2019, Hanoi City Tax Department issued Official Letter No. 84140/CT-TTHT. Whereby:
In case the company signs a contract to execute the installation of an electrical system for an export processing enterprise, it is eligible for VAT rate of 0% if the conditions specified in Clause 2, Article 9 of Circular 219/2013/TT-BTC are met. Customs declaration is not required as prescribed in Clause 2 Article 16 of Circular 219/2013/TT-BTC.
