On May 25, 2023, Binh Duong Tax Department issued Official Letter No. 9238/CTBDU-TTHT, according to which:
In case the Company buys goods from a foreign supplier and then resells these goods to customers (enterprises in Vietnam), the sold goods will be delivered personally at foreign ports/airports (outside Vietnam); if the Company (the seller) has documents proving the delivery and receipt of goods outside Vietnam according to regulations and meets the conditions at Point Clause 2 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance, then it is in the case of application of 0% VAT and the expenditures satisfying the provisions of Article 4 of Circular No. 96/2015/TT-BTC dated June 22, 2015 of the Ministry of Finance shall be included in deductible expenses when determining taxable income.
