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- 21 / 10 / 2018 -
New guiding on tax policy for the building workshops of export processing enterprises (EPEs)

On 12th, October 2018, the General Department of Customs issued Official Letter No. 6010 / TCHQ-TXNK responding to Official Letter No. 26092018 / GETECH dated 26/09/2018 of Getech Vietnam Co., Ltd and Official Letter No. 2609/18 / JS-HQVP dated 26/09/2018 of Jinsung IND Vina Co., Ltd, for guidance on import tax policy for building workshops of export processing enterprises. This Official Letter comes into effect from the issued date.
Accordingly, Official Letter No. 6010 / TCHQ-TXNK has the following remarkable contents:
1. On import tax
Base on Clause 4, Article 2 of Export-Import Tax Law No. 107/2016 / QH13: Goods exported from no tax areas to foreign countries; Goods imported from abroad into the no tax areas and used only in no tax areas; Goods moving from one no tax area to another no tax area are not subjected putting export or import tax.
Accordingly, when export processing enterprises import goods for the construction of workshops, offices and setting equipment, they shall not have to declare and pay import tax.
2. On the value added tax (VAT)
Base on Clause 20, Article 5 of the VAT Law No. 13/2008 / QH12; Clause 20, Article 4 of the Finance Ministry’s Circular No. 219/2013 / TT-BTC date 31, December 2013, regulating goods traded between foreign countries and no tax areas and between no tax areas no putting VAT. Thus, in cases where enterprises in no tax zones import goods from foreign countries into no tax areas, imported goods shall not be subjected to VAT.
In cases where domestic enterprises import goods for the construction of workshops for EPEs, they must declare and pay VAT and, when exporting goods into export processing enterprises, shall be allowed to apply VAT at 0% witholding, tax deduction and refund under Article 2 of the Finance Ministry’s Circular No. 25/2018 / TT-BTC of March 16, 2018.
It can be seen that the reply of the General Department of Customs in Official Letter No. 6010 / TCHQ-TXNK dated 12/10/2018 above not only solves the problems of Getech Vietnam Co., Ltd. Jinsung IND Vina but also has valuable resources, applicable to businesses encountering similar situations.

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