On May 20, 2024, the General Department of Taxation issued Official Dispatch 2125/TCT-CS 2024 on value added tax policy.
Accordingly, in case the Company signs a contract to lease land and infrastructure to an export processing enterprise, the export processing enterprise will enjoy the tax policy for the non-tariff zone from the time of its investment target to establish the enterprise. export processing is recorded in the Investment Registration Certificate according to the provisions of Decree No. 35/2022/ND-CP, land lease and infrastructure leasing services (within the scope of export processing enterprises) are applied. Apply the 0% VAT rate if the conditions specified in Article 9 of Circular No. 219/2013/TT-BTC are met and do not fall into the cases specified in Clause 2, Article 1 of Circular No. 130/2016/TT -BTC.
