Official Letter No. 3144/CTBDU-TTHT dated 10/03/2025 of the Binh Duong Tax Department on Value Added Tax (VAT)

by KMC Consulting Company Limited

The Binh Duong Tax Department has issued Official Letter No. 3144/CTBDU-TTHT to provide guidance on VAT regulations. The details are as follows:

  1. VAT Guidance:

This official letter provides specific instructions on cases eligible for the 0% VAT rate for exported goods, including on-the-spot exports. It outlines the conditions for input VAT deduction and refund in certain cases where goods are considered as exports. Furthermore, it emphasizes the importance of fully complying with procedural and documentation requirements to benefit from tax incentives.

  1. Specific Guidance for Enterprises:
  • In cases where a company sells goods to foreign traders who do not have a presence in Vietnam through a bonded warehouse, such goods are considered on-the-spot exports.
  • The determination of whether a foreign trader has no presence in Vietnam must comply with legal regulations.
  • Enterprises must meet the conditions for export goods and relevant regulations to qualify for the 0% VAT rate.
  • The VAT refund process for exported goods is carried out in accordance with current regulations.

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