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blue-check Regarding VAT on goods sold to EPEs

Official letter No. 22086/CTHN-TTHT dated June 21st, 2021 of the Department of Taxation of Ha Noi city regarding e-invoices, selling goods to export processing zones
Posted: 30/6/2021 3:10:44 PM | Latest updated: 7/7/2021 8:20:29 AM (GMT+7) | LuatVietnam: 5239 | Vietlaw: 516
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According to Article 7 of Circular No. 32/2011/TT-BTCstatus3 , if there are changes in contents of an issuance notice, the enterprise has to make a new issuance notice and send it to the supervisory tax authority.

In case an enterprise provides stationeries, consumption goods for export processing enterprises (EPEs), it may apply 0% VAT to these goods items if the conditions regulated at Clause 2 Article 9 of Circular No. 219/2013/TT-BTCstatus2 are met.

Conditions and procedures for deduction and refund of VAT on exported stationeries, consumption goods shall be carried out according to the regulations at Article 16 of Circular No. 219/2013/TT-BTCstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 516
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Export processing enterprises