Official letter No. 55897/CTHN-TTHT dated November 17th, 2022 of the Department of Taxation of Ha Noi City regarding value added tax (VAT) rate applicable to services provided for export processing enterprises (EPEs)

In case a Company provides the services of examination, classification of electronic components for an EPE and the services meet the conditions at clause 2 Article of Circular No. 219/2013/TT-BTC and do not belong to the cases regulated at clause 2 Article 1 of Circular No. 130/2016/TT-BTC , they shall be entitled to apply 0% VAT.