Official letter No. 49275/CT-TTHT dated July 16th, 2018 of the Department of Taxation of Ha Noi city regarding tax policy
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
Accordingly, in case a company provides the service of holding meetings, seminars for an export processing enterprise (EPE) but locations for holding the meetings, seminars are outside the EPE, the company shall not be entitled to apply 0% VAT but has to apply 10% VAT.
If the Company has made invoice and applied incorrect VAT rate, the parties have to make a record specifying errors and make a corrective invoice according to the prescribed tax rate.
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