Regulation on leasing land to export processing businesses

25-Jan-2005 Intellasia | 13/Jan/2005 General Department of Taxation | 9:25 PM Print This Post

Export services and services provided to export processing businesses are entitled to value added tax (VAT) 0%. However, according to Official Letter 170 TCT/PCCS dated January 13,2005 by the General Department of Taxation, leasing land to export processing businesses to build apartments for workers will not be exempted from VAT.
[Official Letter 170 TCT/PCCS dated January 13,2005]

 

Category: Legal

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