Nội dung toàn văn Official Dispatch No. 1575/TCT-CS 2009 rates of VAT by domestic businesses for organizations in a free trade zone
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MINISTRY
OF FINANCE |
SOCIALIST REPUBLIC OF VIETNAM |
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No.
1575/TCT-CS |
Hanoi, April 28, 2009 |
To: Department of Taxation of Ho Chi Minh City
In response to Dispatch No. 1770/CT-TTHT dated March 13, 2009 of Department of Taxation of Ho Chi Minh City, Dispatch No. 090316-01CV-PT dated March 16, 2009 of Peaktop Vietnam LLC., Dispatch No. CVN-TL/PLAN-2009-24 dated March 24, 2009 of Canon Vietnam LLC, Dispatch No. 090409/CV-VAT dated April 09, 2009 of TELECOMMUNICATIONS Asean Trading & Services LLC. with regard to rates of VAT on services provided by domestic businesses for organizations in a free trade zone, but the location of service provision is located outside the free trade zone:
In Point 1.3 Section II part B of Circular No. 129/2008/TT-BTC dated December 26, 2008 of The Ministry of Finance on VAT, 0% VAT does not apply to:
“- Gasoline and oil purchased from the domestic market for cars of businesses in free trade zones.
- Cars sold to entities in free trade zones.
- Services provided by domestic businesses for entities in free trade zones but the location of service provision is outside free trade zones, for instance: lease of houses, conference halls, offices, hotels, yards, storage; employee transport services”.
Pursuant to the aforementioned regulations, services provided by domestic businesses for entities in free trade zones but the location of service provision is outside free trade zones such as transport of goods from the port to the free trade zone and vice versa, customs declaration services, container handling, etc. are not eligible for 0% VAT.
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PP. THE DIRECTOR |
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