On May 22, 2023, the Tax Department of Bac Ninh province issued Official Letter No. 1790/CTBNI-TTHT, according to which:
In case an enterprise provides “warehouse” rental services to export processing enterprises, it is not eligible to apply the tax rate of 0% as prescribed in Clause 3, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented in Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
In case the Enterprise provides the services of handling export and import of raw materials, transporting goods, etc. to the export processing enterprise, and ensuring the principle of direct supply to organizations located in the non-tariff and consumption zones. If used in a non-tariff zone, when the company issues an invoice for providing the above services, the VAT rate is 0%, if the conditions specified at Point b, Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance are satisfied (amended and supplemented in Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance).
