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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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No: 6226/TCT-CS
Regarding: Tax Policy
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, December 24, 2024
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To: Thanh Hoa Provincial Tax Department.
The General Department of Taxation has received Official Letter No. 9989/CT-TTKT3 dated November 11, 2024, from Thanh Hoa Provincial Tax Department regarding the Value Added Tax policy. Regarding this matter, the General Department of Taxation has the following opinion:
Pursuant to the guidance in Clause 1, Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/NĐ-CP dated December 18, 2013, of the Government on the 0% tax rate and the conditions for applying the 0% tax rate.
Pursuant to the guidance in Article 16 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/NĐ-CP dated December 18, 2013, of the Government on the conditions for input tax deduction and refund for exported goods and services.
Pursuant to the provisions in Clause 1, Article 4 of the Law on Export and Import Tax No. 107/2016/QH13 dated April 6, 2016, of the National Assembly on bonded areas.
Pursuant to the provisions in Article 26 of Decree No. 35/2022/NĐ-CP dated May 18, 2022, of the Government on specific regulations applied to export processing zones and export enterprises.
Based on the above regulations and guidance, if Jasan Thanh Hoa Knitting Co., Ltd. sells products and processes goods for Jasan Vietnam Co., Ltd., which is an export processing enterprise meeting the conditions stipulated by the law on economic zones and industrial zones, it will be eligible for the application of the 0% Value Added Tax rate, provided it meets the necessary conditions as required by law.
The General Department of Taxation provides this opinion for the Thanh Hoa Provincial Tax Department’s information.
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Recipients:
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As above;
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Deputy Director General Dang Ngoc Minh (for reporting);
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PC, KK&KTT Department - GDT;
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GDT Website;
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Archive: VT. CS(3)
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ON BEHALF OF THE GENERAL DIRECTOR
DEPUTY DIRECTOR OF THE POLICY DEPARTMENT
Pham Thi Minh Hien
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See details here.