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.
|Published||Vietlaw's Newsletter No. 587|