This circular guides the calculation of value-added tax (VAT) on goods sold to export processing enterprises within the domestic market of Vietnam, applying a 0% tax rate for certain specific types of goods and clearly stipulating necessary conditions to qualify for this benefit.
适用范围
Provincial Tax Departments; export processing enterprises; Vietnamese enterprises in the domestic market
要点
- Vietnamese enterprises selling goods to export processing enterprises for production and business purposes shall apply a VAT rate of 0% (Article 1).
- Goods sold to export processing enterprises must have complete documentation proving actual export or no customs declaration required for specific items such as electricity and water (Article 1).
- Goods and services purchased by export processing enterprises for consumption in the domestic market shall be subject to VAT according to general regulations (Article 2).
- Goods and services provided for personal consumption of workers employed at export processing enterprises are not considered exports and must be subject to normal VAT rates (Article 2).
🌐 本文件的社会影响
- Export processing enterprises and enterprises selling goods to them will benefit from the application of a 0% tax rate on certain types of goods.
- Selling entities bear the responsibility for providing complete documentation to qualify for the 0% tax rate benefit. This may impose administrative burdens on them.
- Workers employed at export processing enterprises do not benefit from tax advantages for personal consumption goods.
❓ 常见问题
Which enterprises are eligible to apply a VAT rate of 0% when selling goods to export processing enterprises?
Vietnamese enterprises in the domestic market (outside export processing zones/enterprises) when selling goods serving production and business activities of export processing enterprises.
What types of goods do not require customs declarations?
For specific items such as electricity, water, and other goods exempt from customs procedures according to Circular No. 23/1999/TT-BTM.
Are goods purchased for consumption in the domestic market by export processing enterprises eligible for a 0% tax rate?
No, goods and services purchased by export processing enterprises for consumption in the domestic market must be subject to VAT according to general regulations.
Do workers employed at export processing enterprises benefit from tax advantages?
No, goods and services provided for personal consumption of workers employed at export processing enterprises are not considered exports and must be subject to normal VAT rates.
What responsibilities do Provincial Tax Departments have?
Guide entities to comply with regulations regarding the calculation of value-added tax (VAT) on goods sold to export processing enterprises.
全文
LETTER
OF THE MINISTRY OF FINANCE NUMBER 757 TC/TCT DATED JANUARY 23, 2002
REGARDING VALUE-ADDED TAX ON GOODS SOLD TO EXPORT PROCESSING ZONES ENTERPRISES
FOR EXPORT PROCESSING ZONES ENTERPRISES
Dear: Provincial and Central City Tax Departments,
The Ministry of Finance has received letters from several units requesting guidance on the calculation of value-added tax for goods supplied to export processing zone enterprises. Regarding this matter, the Ministry of Finance provides the following opinion:
BASED ON THE PROVISIONS OF GOVERNMENT DECREE NO. 36/CP DATED APRIL 24, 1997 ON THE ISSUANCE OF REGULATIONS FOR INDUSTRIAL ZONES, EXPORT PROCESSING ZONES, AND HIGH-TECHNOLOGY ZONES; THE VALUE-ADDED TAX LAW; GOVERNMENT DECREE IMPLEMENTATION GUIDELINES FOR THE VALUE-ADDED TAX LAW; AND MINISTRY OF FINANCE CIRCULARS DIRECTING THE IMPLEMENTATION OF GOVERNMENT DECREES:
1. GOODS SOLD BY VIETNAMESE ENTERPRISES IN THE DOMESTIC MARKET (OUTSIDE EXPORT PROCESSING ZONES/EXPORT PROCESSING ZONE ENTERPRISES) TO EXPORT PROCESSING ZONE ENTERPRISES FOR USE IN THEIR BUSINESS OPERATIONS, INCLUDING OFFICE SUPPLIES AND GOODS USED DAILY BY OFFICE STAFF AND THE ENTERPRISE, ARE SUBJECT TO A 0% VALUE-ADDED TAX RATE. GOODS SOLD TO EXPORT PROCESSING ZONES ENTERPRISES AT A 0% RATES MUST BE ACCOMPANIED BY COMPLETE DOCUMENTATION PROVING THAT THEY HAVE BEEN ACTUALLY EXPORTED IN ACCORDANCE WITH THE VALUE-ADDED TAX LAW AND IMPLEMENTING GUIDELINES. FOR SPECIAL ITEMS SUCH AS ELECTRICITY, WATER, AND GOODS NOT REQUIRED TO GO THROUGH CUSTOMS PROCEDURES AS DIRECTED IN CIRCULAR NO. 23/1999/TT-BTM DATED JULY 26, 1999 OF THE MINISTRY OF TRADE, THERE IS NO NEED FOR AN EXPORT DECLARATION.
2. GOODS AND SERVICES NOT CONSIDERED AS EXPORTS INCLUDE:
Article 2. Goods and services that shall not be considered as exports are as follows: + GOODS AND SERVICES PURCHASED AND USED BY EXPORT PROCESSING ZONES ENTERPRISES IN THE DOMESTIC MARKET (OUTSIDE EXPORT PROCESSING ZONES/EXPORT PROCESSING ZONE ENTERPRISES), SUCH AS FUEL FOR MOTORCYCLES, CARS, FOOD, MEETING ROOM RENTALS, HOUSING RENTALS, ETC.
+ GOODS AND SERVICES PROVIDED TO THE PERSONAL CONSUMPTION NEEDS OF WORKERS EMPLOYED BY EXPORT PROCESSING ZONES ENTERPRISES (INDEPENDENT OF WHETHER THE PURCHASE IS MADE THROUGH AN ENTERPRISE OR INDIVIDUAL CONTRACT), SUCH AS MEALS, ELECTRICITY, WATER, TELEPHONE, FUEL, PERSONAL CONSUMER GOODS, HOUSING RENTALS, ETC.
WHEN SELLING THESE TYPES OF GOODS AND SERVICES, THE SELLING UNITS MUST CALCULATE VALUE-ADDED TAX IN ACCORDANCE WITH LAWS ON VALUE-ADDED TAX.
The Ministry of Finance informs the Provincial and Central City Tax Departments for their knowledge and guidance to relevant units on implementation.
The Ministry of Finance issues this notice for the provincial tax bureaus under the central government to be informed and to guide relevant units in its implementation.
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