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Clarification on VAT treatment for certain services provided for foreign enterprises

On 25 July 2019, the Department of Taxation of Hanoi issued official letter 58604/CT-TTHT clarifying that where a company provides package forwarding services for a foreign enterprise from an overseas port to Vietnam and vice versa, the following services shall be entitled to a VAT rate of 0% if the conditions regulated in Point d, Clause 2 Article 9 of Circular No. 219/2013/TT-BTC (the Circular) are met.

Source: mayerbrown.com

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