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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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No: 767/TCT-CS
Re: VAT Tax Policy
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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Hanoi, February 21, 2025
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To:
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Long An Provincial Tax Department;
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Viet Fiber Co., Ltd.
(Address: Lot K02, Long Hau Street, Long Hau Industrial Zone, Long Hau Commune, Can Giuoc District, Long An Province)
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The General Department of Taxation has received Official Letter No. 060824/VF/2024 dated August 6, 2024, from Viet Fiber Co., Ltd. (the Company) regarding VAT tax policy. In response to this issue, the General Department of Taxation provides the following comments:
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Based on Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance (which was amended and supplemented by Circular No. 26/2015/TT-BTC dated February 27, 2015, and Circular No. 130/2016/TT-BTC dated August 12, 2016) guiding the 0% VAT rate;
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Based on Article 11 of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance, guiding the 10% VAT rate;
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Based on Clause 1, Article 4 of the Law on Export and Import Duties No. 107/2016/QH13 dated April 6, 2016, of the National Assembly, which provides definitions of terms;
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Based on Clause 21, Article 2, Clause 2, Clause 4, Clause 6, Clause 10 of Article 26 of Decree No. 35/2022/ND-CP dated May 28, 2022, of the Government, which provides definitions of terms and specific provisions applicable to export processing zones and export processing enterprises;
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Based on Article 80 of Circular No. 38/2015/TT-BTC dated March 25, 2015, of the Ministry of Finance, guiding procedures for leasing external warehouses of export processing enterprises to store materials and products, and customs management for goods entering and leaving these warehouses;
Regarding the issue raised by the Company, the Long An Provincial Tax Department has issued Official Letter No. 2742/CTLAN-TTHT dated June 7, 2024, in response to Viet Fiber Co., Ltd., in accordance with the regulations.
The Company is requested to base its operations on the aforementioned provisions and refer to the guidance from the Long An Provincial Tax Department for compliance.
The General Department of Taxation has informed the Long An Provincial Tax Department and Viet Fiber Co., Ltd. accordingly.
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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 Department, General Department of Customs, CST Management Department (Ministry of Finance);
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Department/Unit: PC, KK&KTT (General Department of Taxation);
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TCT Website;
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Archive: VT, CS (3b).
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On behalf of the Director-General of the General Department of Taxation
Deputy Director of the Policy Department
Pham Thi Minh Hien
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See details here.