Official Letter 881/CCTKV. XVI-QLDN 2 dated 02/04/2025 issued by the Sub-Department of Taxation of Region XVI on tax policies as follows:

by KMC Consulting Company Limited

In case the company provides services (repair of electronic boards... in factories of EPEs) to serve the export goods trading activities of export processing enterprises, the VAT rate of 0% of export services shall be applied if it does not fall into the cases specified in Clause 3, Article 9 of Circular No. 219/2013/TT-BTC as amended in Clause 2, Article 1 of Circular No. 130/2016/TT-BTC mentioned above and meets the conditions specified in Clause 2, Article 9 of Circular No. 219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance.

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