VAT exemption on goods and services of non-tariff areas Source: 26-APR-2008 Intellasia | Dau Tu page 1
Apr 26, 2008 - 7:00:00 AM
The Ministry of Finance recently gave VAT exemption on goods and services for exports sourced from non-tariff areas, goods and services exchange between individuals and enterprises locating non-tariff areas.
Non-tariff areas, according to the recently issued amendment of Circular No 32/2007/TT-BTC, are export processing zones, export corporates, warehouses for export, special trading and economic areas and other economic areas being established in line with the prime minister's decision.