Vietnam Legal Documents Database

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Topic >> Export-processing-enterprises
  • fa-check-circle Official Letter No. 6713/TXNK-CST - Regarding import duty exemption given to EPEs ( 30-Oct-2018)
    According to Point c Clause 4 Article 2 of the Law on import and export duties No. 107/2016/QH13, Clause 20 Article 5 of the Law on value added tax No. 13/2008/QH12fa-exclamation-circle , goods imported from abroad to a non - tariff zone and only used within such non - tariff zone shall be exempt from duty. read more
  • fa-check-circle Official Letter No. 13245/BTC-TCDN - Regarding an enterprise’s transformation into an EPE ( 29-Oct-2018)
    According to Clause 10 Article 2 of Decree No. 82/2018/ND-CP, an EPE must be an enterprise “established within an export processing zone” or an enterprise “specializing in manufacturing products for export within an industrial park or economic zone”. read more
  • fa-check-circle Official Letter No. 6158/TCHQ-TXNK - Regarding tax policy applicable to EPEs located in industrial parks ( 22-Oct-2018)
    According to point c Clause 4 Article 2 of the Law on import and export duties No. 107/2016/QH13, goods imported from abroad to non-tariff zones shall be exempt from import duty. read more
  • fa-check-circle Official Letter No. 6010/TCHQ-TXNK - Regarding taxes on goods imported for construction of factories for EPEs ( 12-Oct-2018)
    In case a contractor directly imports goods and directly transports them to an EPE for construction of workshops, offices, etc. customs documents shall follow the regulations at Clause 5 Article 1 of Circular No. 39/2018/TT-BTC. read more
  • fa-check-circle Official Letter No. 3053/QSQL-GQ2 - Regarding storage of goods imported/exported under the import and export rights of EPE ( 28-Sep-2018)
    According to Clause 1 Article 77 of Circular No. 38/2015/TT-BTCfa-exclamation-circle , export processing enterprises (EPEs) must separately record goods exported/imported under the right to import, right to export, and right to distribute and arrange a separate area to store them. read more
  • fa-check-circle Official Letter No. 2550/GSQL-GQ2 - EPEs’ machinery transferred to their branches shall not be exempt from import/export duty ( 15-Aug-2018)
    According to point c Clause 4 Article 2 of the Law on import and export duties No. 107/2016/QH13, goods transferred from an EPE to another one shall be exempt from import duty/export duty. read more
  • fa-check-circle Official Letter No. 53153/CT-TTHT - Regarding VAT upon leasing assets to EPEs ( 31-Jul-2018)
    According to opinions of the Department of Taxation of Ha Noi city, in case a Company leases financial assets to an EPE, if the conditions prescribed in point b Clause 2 Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle are met, the Company shall be entitled to apply 0% VAT and entitled to receive a refund of input VAT with regard to an amount of accumulated VAT of VND 300 million or more. read more
  • fa-check-circle Official Letter No. 49275/CT-TTHT - Regarding VAT rate applicable to the service of holding seminars outside EPEs ( 16-Jul-2018)
    According to Clause 2 Article 1 of Circular No. 130/2016/TT-BTC, the service of holding meetings, seminars in Vietnam shall not be entitled to apply 0% VAT. read more
  • fa-check-circle Official Letter No. 6562/CT-TTHT - Regarding withholding tax with regard to imports delivered at bonded warehouses ( 5-Jul-2018)
    According to the regulations of Circular No. 103/2014/TT-BTC, there is no policy on exemption from withholding tax with regard to imports of export processing enterprises (EPEs) delivered at bonded warehouses. read more
  • fa-check-circle Official Letter No. 41341/CT-TTHT - Regarding VAT rate applicable to the service of installment of electric system for an EPE ( 18-Jun-2018)
    According to Clause 1 Article 9 of Circular No. 219/2013/TT-BTCfa-exclamation-circle , activities of work construction, installment conducted in non-tariff zones shall be eligible to apply 0% VAT. read more
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