Accordingly, the Circular amends and supplements Clause 3, Article 9 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance guiding the implementation of the Value Added Tax Law and Decree No. 209/2013/ND-CP dated December 18, 2013 of the Government detailing and guiding the implementation of a number of Articles of the Value Added Tax Law.
The circular stipulates 05 cases where the 0% value-added tax rate does not apply:
First, Overseas reinsurance; technology transfer, transfer of intellectual property rights abroad; transfer of capital, granting of credit, investment in securities abroad; derivative financial services; outbound postal and telecommunications services (including postal and telecommunications services provided to organizations and individuals in free trade zones; provision of pre-coded mobile phone scratch cards for export or entry into free trade zones); exported products that are natural resources and minerals; imported tobacco, alcohol, and beer that are subsequently exported; goods and services provided to individuals not registered for business in free trade zones, except for other cases as prescribed by the Prime Minister.
However, for imported tobacco, alcohol, and beer that are subsequently exported, output value-added tax is not levied upon export, but input value-added tax cannot be deducted.
Monday, Gasoline and diesel fuel sold to vehicles of businesses in the free trade zone are purchased domestically.
Tuesday, automobiles sold to organizations and individuals within the free trade zone.
Wednesday, Services provided by businesses to organizations and individuals within the free trade zone include: renting houses, halls, offices, hotels, and warehouses; transportation services for workers; and catering services (excluding industrial meal services and catering services within the free trade zone).
Thursday, The following services provided in Vietnam to foreign organizations and individuals are not subject to the 0% tax rate: sports competitions, artistic and cultural performances, entertainment, conferences, hotels, training, advertising, and travel and tourism; online payment services; and services related to the sale, distribution, and consumption of products and goods in Vietnam.
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