In case a company in Vietnam is hired by a foreign company to provide the services of counseling, construction drawing designing for construction works outside Vietnam, if the services are consumed outside Vietnam, meet dossiers, procedures regulated at point b Clause 2 Article 9 of Circular No. 219/2013/TT-BTC and do not belong to the cases 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. 518|