Official Letter No. 267/CT-CS dated 24/03/2025 of the Tax Department on VAT policy

In cases where a company exports unprocessed agricultural products or those that have only undergone simple preliminary processing to a foreign enterprise, and has a contract and customs declaration but lacks bank payment documents and other related supporting documents, the company does not meet the conditions for applying the 0% VAT rate. While it is not required to account for output VAT, it is also not allowed to deduct input VAT.

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