- Export processing enterprises (EPEs) are generally not subject to VAT.
- They may become VAT taxpayers only if they carry out other business activities allowed under industrial zone and economic zone regulations.
- This applies to VAT treatment when EPEs sell goods to the domestic market.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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