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blue-check Regarding tax policy applicable to EPEs

Official letter No. 5589/TCHQ-TXNK dated August 21st, 2020 of the General Department of Vietnam Customs regarding tax policy applicable to export processing enterprises (EPEs)
Posted: 25/8/2020 11:06:59 AM | Latest updated: 1/9/2020 2:04:09 PM (GMT+7) | LuatVietnam: 5035

VietlawOnline

In case a domestic enterprise orders the outsourcing at an EPE, the outsourced products received back shall be subject to import duty and value added tax (VAT).

However, the value for calculation of import duty shall apply according to Clause 3 Article 17 of Circular No. 39/2015/TT-BTCstatus2 (only calculated upon outsourcing price unit and value of materials provided by the outsourcing - taking party (if any)); VAT is also calculated upon value for calculation of import duty plus (+) import duty (Clause 3 Article 7 of Circular No. 219/2013/TT-BTC).

DNCX nếu đưa hoặc nhận gia công từ DNCX khác thì thuế XNK và thuế GTGT đều được miễn.
Ms Phuong Thao (VietlawOnline.com)
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