Official letter No. 45/TCHQ-TXNK dated January 4th, 2023 of the General Department of Vietnam Customs regarding application of tax policies to export processing enterprises (EPEs)

The General Department of Vietnam Customs notes that according to the regulations at clause 3 Article 28a of Decree No. 134/2016/ND-CP (supplemented at clause 10 Article 1 of Decree No. 18/2021/ND-CP), with regard to investment project of an EPE in non-tariff zone, it is only entitled to the tax incentive policy from the date on which the EPE is indicated in the Certificate of Investment Registration.

In case the project imports goods before the date on which the EPE is indicated in the Certificate of Investment Registration, it shall not be entitled to tax incentives.