Official Letter No. 531/CT-CS dated April 10, 2025, issued by the Tax Department regarding Value-Added Tax (VAT) policy is as follows

In the case where Hoya Memory Disk Technology Co., Ltd. uses the office space, electricity, water, machinery, and factory equipment of Hoya Glass Disk Vietnam II Co., Ltd., which is an export processing enterprise (EPE), then Hoya Glass Disk Vietnam II Co., Ltd. shall issue a sales invoice to Hoya Memory Disk Technology Co., Ltd. On the invoice, it must be clearly stated: “For organizations and individuals in the non-tariff zone.”

The time of invoice issuance and the time for VAT determination regarding the provision of services between Hoya Memory Disk Technology Co., Ltd. and Hoya Glass Disk Vietnam II Co., Ltd. shall comply with the provisions of Clause 2, Article 9 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government, and Clause 2, Article 8 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.

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