On September 09th, 2021, the General Department of Taxation issued Official Letter No. 3393/TCT-CS, thereby:
Export Processing Enterprise is not taxable VAT entities. At the time of applying VAT returning dossiers, if the enterprise is converted into EPE, the investment project of the enterprise shall not be entitled to VAT returning.
For enterprises that carry out ownership transferring, enterprise converting (converting as stipulated by the Law on Enterprise) they shall be entitled to VAT returning as regulated. The converting from the casual enterprise into EPE is not subjected to enterprise converting as prescribed in the Law on Enterprise.
