On August 28th, 2024, the General Department of Taxation issued Official Letter No. 3814/TCT-CS, accordingly:
In cases the company provides domestic transportation services and customs declaration services to export processing enterprises, but does not meet the consumption within the non-tariff zone as prescribed in Point b, Clause 1, Article 9 of Circular No. 219/2013/TT-BTC, it is not subject to the application of 0% VAT rate for export services, and is not subject to tax refund for export services.
