On December 27th, 2018, Hanoi Tax Department issued the Official Letter No.85043/CT-TTHT. Whereby:
– In case Enterprise trains Japanese language for employees until they pass the exam and meet the requirements of Japanese companies before going to Japan to work, if the Enterprise is fully implemented of procedures for registration and granting license under law, this training activity is not subject to VAT according to guidance in Clause 13, Article 4 of Circular No.219/2013/TT-BTC of the Ministry of Finance.
– In case the employees trained by the Company meet Japanese language requirements to go to work in Japanese companies, in order to manage these workers during the process of working abroad until returning home, the Company in Japan will pays for Vietnamese Company a fee. As the revenue received from this activity is carried out and consumed outside Vietnam so it shall be subject to VAT by 0% if meet all conditions regulated at Point b, Clause 2, Article 9 of Circular No. 219/2013 / TT-BTC of the Ministry of Finance.
