VietlawOnline

blue-check Conditions for entitlement to 0% VAT upon providing services for foreign customers

Official letter No. 53408/CTHN-TTHT dated November 4th, 2022 of the Department of Taxation of Ha Noi city regarding application of value added tax rate
Posted: 15/11/2022 7:40:11 AM | Latest updated: 17/11/2022 3:26:00 PM (GMT+7) | LuatVietnam: 5580 | Vietlaw: 587
VietlawOnline

In case a company provides services for foreign customers, if these services are consumed in Vietnam and meet the conditions on dossiers, documents according to the regulations at point b clause 2 Article 9 of Circular No. 219/2013/TT-BTCstatus2 and do not belong to the cases regulated at clause 2 Article 1 of Circular No. 130/2016/TT-BTCstatus2 , they shall be entitled to 0% VAT.

Ms Phuong Thao (VietlawOnline.com)
Please tag VietlawOnline.com when reposting this article

Related documents

Not found

Penalty document

Unknown

Information

Effective date Unknown
Expired date Unknown
Published Vietlaw's Newsletter No. 587

Files attachment

enflag pdficon CV53408_04112022CTHN[VLO].pdf

Timeline

No data

Value Added Tax (VAT)

blue-check Regarding VAT rate applicable to services provided for EPEs
blue-check Conditions for entitlement to 0% VAT upon providing services for foreign customers
blue-check Brokerage service provided for EPEs shall be entitled to 0% VAT
blue-check Regarding VAT on imported medical equipment
blue-check Further amendments to the regulations on tax refund for investment projects and land price to be deducted for VAT calculation
blue-check Regarding VAT rate applicable to services provided for foreign organizations in Vietnam
blue-check Regarding VAT on provision of warehouse and yard lease services
blue-check Regarding VAT reduction in construction activities
blue-check More guidelines for VAT reduction policy
blue-check Additional guidelines on imported goods entitled to VAT reduction in 2022
blue-check Regarding VAT reduction given to logistics companies
blue-check From August 1st, 2021: Some medical devices shall be entitled to 5% VAT
blue-check Regarding VAT policy applicable to services provided for foreign organizations
blue-check Regarding VAT on goods sold to export processing zones and inland areas under the CIF term
blue-check Regarding VAT on exported services
blue-check Regarding VAT on zinc oxide powder
blue-check Regarding refund of input VAT on exported services
blue-check Regarding VAT on storage service
blue-check Regarding VAT rates applicable logistics services
blue-check Regarding VAT rates applicable to goods delivered at Vietnamese ports