{"id":7529,"date":"2026-08-20T15:20:52","date_gmt":"2026-08-20T08:20:52","guid":{"rendered":"https:\/\/thue.man.net.vn\/?p=7529"},"modified":"2026-08-20T15:20:52","modified_gmt":"2026-08-20T08:20:52","slug":"cong-van-15678-don-qldn1","status":"publish","type":"post","link":"https:\/\/thue.man.net.vn\/en\/cong-van-15678-don-qldn1\/","title":{"rendered":"Official Document 15678\/DON-QLDN1: VAT on infrastructure maintenance fees for export processing zones."},"content":{"rendered":"<p style=\"text-align: justify;\"><a href=\"https:\/\/thuvienphapluat.vn\/hoi-dap-phap-luat\/cong-van-15678donqldn1-2026-huong-dan-thue-gtgt-doi-voi-phi-bao-tri-co-so-ha-tang-ap-dung-cho-dncx--138101589.html\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Official Letter No. 15678\/DON-QLDN1<\/span><\/a><span style=\"font-weight: 400;\"> Issued by the Dong Nai City Tax Department on August 14, 2026, this document provides important guidance regarding the value-added tax (VAT) policy for infrastructure maintenance services provided to export processing enterprises (EPEs). Against the backdrop of the tax legal system and industrial zone management being updated in a coordinated manner through <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-556390.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Value Added Tax Law 2024<\/span><\/a><span style=\"font-weight: 400;\"> and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-181-2025-ND-CP-huong-dan-Luat-Thue-gia-tri-gia-tang-646124.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">, Correctly determining the eligibility criteria for the 0% tax rate is a mandatory requirement to ensure legal compliance by both infrastructure investment companies and land lessees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Confusion between consumer services provided within the duty-free zone and those provided outside the boundaries of the export processing zone (EPZ) carries the risk of having incentives revoked, being subject to retroactive VAT collection, and incurring very high late-payment penalties. Through this in-depth article, we will comprehensively analyze the regulations set forth in Official Letter No. 15678\/DON-QLDN1, while also providing guidance on how to process supplemental tax return filings in accordance with the 2025 Tax Administration Law and <\/span><a href=\"https:\/\/thuvienphapluat.vn\/van-ban\/Thue-Phi-Le-Phi\/Nghi-dinh-252-2026-ND-CP-huong-dan-Luat-Quan-ly-thue-713086.aspx\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>Key Points Summary of Official Letter No. 15678\/DON-QLDN1<\/b><\/h2>\n<figure id=\"attachment_7533\" aria-describedby=\"caption-attachment-7533\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7533\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1.jpg\" alt=\"T\u00f3m t\u1eaft tr\u1ecdng t\u00e2m v\u1ec1 C\u00f4ng v\u0103n 15678\/DON-QLDN1\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Thong-tin-tom-tat-ve-truong-hop-khong-khau-tru-thue-GTGT-cong-trinh-xay-dung-co-ban-bang-nguon-von-NSNN-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7533\" class=\"wp-caption-text\">Key Points Summary of Official Letter No. 15678\/DON-QLDN1<\/figcaption><\/figure>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Official Letter No. 15678\/DON-QLDN1 is an operational guidance document issued by the Dong Nai City Tax Department on August 14, 2026, in response to Document No. SIV20260725 dated July 28, 2026.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">This document is used to determine the VAT policy applicable to infrastructure maintenance fees collected from export-processing enterprises.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The entities directly affected are industrial park infrastructure development companies and export-oriented enterprises that are currently leasing land.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Businesses should immediately apply these guidelines when engaging in off-site infrastructure fee collection activities to correctly determine the tax rate and file an amended return if any errors are found.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>What does Official Letter No. 15678\/DON-QLDN1 stipulate regarding VAT on infrastructure maintenance fees?<\/b><\/h2>\n<figure id=\"attachment_7530\" aria-describedby=\"caption-attachment-7530\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7530\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang.jpg\" alt=\"C\u00f4ng v\u0103n 15678\/DON-QLDN1 quy \u0111\u1ecbnh \u0111i\u1ec1u g\u00ec v\u1ec1 thu\u1ebf GTGT ph\u00ed b\u1ea3o tr\u00ec h\u1ea1 t\u1ea7ng?\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Cong-van-15678_DON-QLDN1-quy-dinh-dieu-gi-ve-thue-GTGT-phi-bao-tri-ha-tang-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7530\" class=\"wp-caption-text\">What does Official Letter No. 15678\/DON-QLDN1 stipulate regarding VAT on infrastructure maintenance fees?<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Based on the response provided in Official Letter No. 15678\/DON-QLDN1 regarding Document No. SIV20260725 dated July 28, 2026, the Dong Nai City Tax Department has issued a clear legal conclusion regarding the case of an infrastructure investment and development company entering into a contract to sublease land with infrastructure to an export processing zone (EPZ) and collecting infrastructure maintenance fees.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Accordingly, if the infrastructure being maintained is located outside the perimeter fence of the export processing zone, this activity is not considered a consumer service within the duty-free zone. Since it does not meet the criteria for consumer services within the duty-free zone, this infrastructure maintenance fee is not subject to the 0% VAT rate specified in Article 17 of Decree 181\/2025\/N\u0110-CP.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In cases where a business has incorrectly reported the VAT rate for this revenue in previous tax periods, Official Letter No. 15678\/DON-QLDN1 requires the entity to file an amended and supplemental tax return. The supplementary filing must comply with Article 12 of the 2025 Tax Administration Law, Article 12 of Decree 252\/2026\/N\u0110-CP, and the guidelines in Appendix II issued with Circular 89\/2026\/TT-BTC. Detailed explanation of the classification process <\/span><a href=\"https:\/\/thue.man.net.vn\/tong-quan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT<\/span><\/a><span style=\"font-weight: 400;\"> According to Official Letter No. 15678\/DON-QLDN1, as follows:<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Step 1: Receive the contract and identify the fee items:<\/b><span style=\"font-weight: 400;\"> The enterprise shall base its actions on the contract for leasing land with infrastructure to the export processing zone and the appendix regarding periodic infrastructure maintenance fees.<\/span><\/p>\n<p style=\"text-align: justify;\"><b>Step 2: Determine the actual geographic location of the maintenance infrastructure:<\/b><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Case 1 (Infrastructure maintenance located WITHIN the boundary fence of the export processing zone):<\/b><span style=\"font-weight: 400;\"> The service is provided directly and consumed entirely within the physical boundaries of the export processing zone. In this case, the service meets the conditions for consumption within a duty-free zone and is therefore subject to the 0% VAT rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Case 2 (Maintenance of infrastructure located OUTSIDE the boundary fence of the export processing zone):<\/b><span style=\"font-weight: 400;\"> Services are provided on transportation and engineering infrastructure shared by the entire industrial park. In this case, the conditions for consumption within a duty-free zone are NOT met; therefore, the 0% VAT rate does NOT apply, and the standard VAT rate must be applied instead.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Why isn\u2019t the 0% VAT rate applied to maintenance fees outside the DNCX perimeter?<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To fully understand the legal nature of Official Letter No. 15678\/DON-QLDN1, it is necessary to examine the destination principle in VAT administration for duty-free zones. From a technical perspective, VAT is a consumption tax levied on the value added to goods and services generated throughout the process from production and distribution to consumption.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Point b of Paragraph 1 of Article 9 of the 2024 Value-Added Tax Law stipulates that the 0% tax rate applies to export services. Export services include services provided directly to organizations located in a duty-free zone and consumed within that duty-free zone in direct support of export production activities. These two conditions are mandatory and must be met simultaneously.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Paragraphs 2 and 21 of Article 2 of Decree 35\/2022\/N\u0110-CP define an export-processing enterprise (EPE) as an enterprise that carries out export-processing activities in an export-processing zone, an industrial park, or an economic zone. EPZs are separated from the outside area in accordance with the regulations applicable to duty-free zones. Physical barriers serve as the geographical boundaries defining the operational space of the duty-free zone.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Article 17 of Decree No. 181\/2025\/ND-CP, services provided to export-oriented enterprises are subject to the 0% tax rate if they fall under any of the following cases:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Services provided directly to organizations located within a duty-free zone and consumed within that duty-free zone in direct support of export production activities (provided that the organization within the duty-free zone has a business registration).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Specific ancillary services include: transportation services; container loading and unloading services at ports, factories, and warehouses; loading and unloading services at factories, ports, and airports; and related incidental costs such as document fees, delivery charges, sealing fees, handling fees, and packaging fees.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">For infrastructure maintenance services, shared facilities such as roads within the industrial zone, the shared stormwater drainage system, landscape trees, and the lighting system outside the EPZ perimeter fence are jointly owned and managed by the infrastructure investor. Maintenance services for these facilities serve the entire industrial park and are not consumed exclusively within the EPZ. Since the conditions for consumption within the duty-free zone are not met, this fee does not qualify for the 0% preferential treatment.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>The Impact of Official Letter No. 15678\/DON-QLDN1 on Industrial Zone and Export Processing Zone Infrastructure<\/b><\/h2>\n<figure id=\"attachment_7532\" aria-describedby=\"caption-attachment-7532\" style=\"width: 1200px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-7532\" src=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX.jpg\" alt=\"T\u00e1c \u0111\u1ed9ng c\u1ee7a C\u00f4ng v\u0103n 15678\/DON-QLDN1 t\u1edbi h\u1ea1 t\u1ea7ng khu c\u00f4ng nghi\u1ec7p v\u00e0 DNCX\" width=\"1200\" height=\"675\" srcset=\"https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX.jpg 1200w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-300x169.jpg 300w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-1024x576.jpg 1024w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-768x432.jpg 768w, https:\/\/thue.man.net.vn\/wp-content\/uploads\/2026\/08\/Tac-dong-cua-Cong-van-15678_DON-QLDN1-toi-ha-tang-khu-cong-nghiep-va-DNCX-18x10.jpg 18w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><figcaption id=\"caption-attachment-7532\" class=\"wp-caption-text\">The Impact of Official Letter No. 15678\/DON-QLDN1 on Industrial Zone and Export Processing Zone Infrastructure<\/figcaption><\/figure>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Circular No. 15678\/DON-QLDN1 directly affects the tax obligations of two main groups of entities in industrial zones. This change requires all parties to review all contracts and their methods of issuing VAT invoices.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>For Industrial Park Infrastructure Development Companies<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The contract must clearly distinguish between maintenance fees for infrastructure inside and outside the EPZ fence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Immediately suspend the application of the 0% VAT rate to fees collected for the maintenance of shared infrastructure located outside the perimeter fence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Issue VAT invoices at the prescribed tax rate for off-site maintenance services.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Review previous tax filing periods to proactively prepare amended tax returns and minimize late-payment penalties.<\/span><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>For Export Processing Enterprises (EPEs)<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Face increased cash flow costs due to having to pay additional VAT to infrastructure investors for off-site maintenance fees.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is necessary to verify the conditions for input VAT deductions or refunds for invoices received from the infrastructure company.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Reevaluate the structure of operating and management costs for business operations in Vietnam.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Compilation of Legal Documents Applicable to Official Letter No. 15678\/DON-QLDN1<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official Letter No. 15678\/DON-QLDN1 applies the most up-to-date body of laws and regulations on taxation and industrial zone management. A thorough understanding of these documents helps businesses effectively explain their affairs to tax authorities.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Summary Table of Legal Documents Applicable to Official Letter No. 15678\/DON-QLDN1<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Document number<\/b><\/td>\n<td style=\"text-align: center;\"><b>Type of Document &amp; Issuing Agency<\/b><\/td>\n<td style=\"text-align: center;\"><b>Excerpts &amp; Core Provisions<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">VAT Law 2024<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A law enacted by the National Assembly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 9, Paragraph 1, Point b: Sets forth the conditions for applying the 0% VAT rate to consumer export services within duty-free zones. Article 4, Paragraph 3: Conditions for VAT deduction.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A decree issued by the Government<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 17: Specifies the conditions for applying the 0% tax rate to export services and related ancillary costs. Article 20: Sets forth detailed regulations on the method for deducting VAT and determining the taxable base.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 35\/2022\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A decree issued by the Government<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 2 &amp; Article 26: Definitions of export processing zones and export-oriented enterprises; regulations on export-oriented enterprises specializing in industrial production; regulations on leasing warehouses outside industrial parks and economic zones; and tax obligations when selling goods to the domestic market.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Tax Administration Law 2025<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A law enacted by the National Assembly<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 12: Principles, Deadlines, and Procedures for Filing Amended Tax Returns in the Event of Errors.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Decree 252\/2026\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">A decree issued by the Government<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 12: Detailed provisions on the correction of errors in submitted tax returns and the calculation of late-filing penalties.<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular 89\/2026\/TT-BTC<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Circular issued by the Ministry of Finance<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Appendix II: Issuance of forms, supplementary declaration forms, and detailed instructions for filing.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Guidelines for Filing Amended Tax Returns to Correct Errors Under the New 2026 Regulations<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When a business determines that it has issued an invoice and filed VAT Form 0% in violation of regulations regarding maintenance fees for infrastructure outside the perimeter of an export processing zone (EPZ), it is required to file an amended return. The adjustment process is standardized in accordance with the 2025 Tax Administration Law and Decree No. 252\/2026\/ND-CP and consists of the following three stages:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 1: Review and determine the tax difference:<\/b><span style=\"font-weight: 400;\"> The company must compile a complete list of all invoices for off-site infrastructure maintenance fees issued to the export processing zone (EPZ) at the 0% tax rate. It must recalculate the output VAT in accordance with the prescribed tax rate and accurately determine the amount of underreported tax and any late payment penalties incurred.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 2: File an amended tax return in accordance with Circular 89\/2026\/TT-BTC:<\/b><span style=\"font-weight: 400;\"> Use the form in Appendix II attached to Circular 89\/2026\/TT-BTC to prepare the Explanatory Statement for Supplementary or Amended Filings (Form 01\/KHBS), the supplemental VAT return for each tax period containing errors, along with the Schedule of Adjusted or Replacement Invoices prepared for the export-oriented enterprise.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Step 3: Submit the application and pay the tax difference:<\/b><span style=\"font-weight: 400;\"> Submit the amended tax return through the Dong Nai City Tax Department\u2019s online portal or the tax authority with direct jurisdiction over your business. Immediately pay the additional VAT amount and late payment penalties into the state budget to stop the accrual of late payment penalties.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Real-World Case Study: Handling Off-Site Infrastructure Costs and Tax Adjustments<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To illustrate the spirit of Official Letter No. 15678\/DON-QLDN1 in concrete terms, let\u2019s examine a real-life situation that occurred in Dong Nai Province.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Real life situation<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Infrastructure Company A signed a contract with Export Processing Company B to lease 50,000 m\u00b2 of land in Industrial Park X. Each quarter, Company A collects an infrastructure maintenance fee of 200,000,000 VND from Company B.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In 2025, Company A applied the 0% VAT rate to the entire amount of this fee on the grounds that Company B is an export-oriented enterprise.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">After the Dong Nai City Tax Department issued Official Letter No. 15678\/DON-QLDN1 on August 14, 2026, Company A conducted a field inspection and confirmed that: all maintenance infrastructure, including main roads, the centralized wastewater treatment plant, and the public lighting system, is located outside Company B\u2019s physical boundary fence. Since these facilities are located outside the isolation zone of the Export Processing Zone (EPZ), the corresponding fees must be subject to the standard tax rate rather than the 0% preferential rate.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The Company's Action Plan<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, advised Company A to implement the following tax risk management plan:<\/span><\/p>\n<h4 style=\"text-align: justify;\"><b>Determining Additional Tax Liabilities<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Total maintenance fee revenue for 2025: 800,000,000 VND.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Applicable tax rate: 10% (or the tax rate in effect at the time the transaction occurred).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Amount of underreported output VAT for 2025: 800,000,000 \u00d7 10% = 80,000,000 VND.<\/span><\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Issue a corrected invoice<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4><span style=\"font-weight: 400;\">Company A issued a VAT invoice adjusting the VAT amount upward for Company B for the 2025 billing periods.<\/span><\/h4>\n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify;\"><b>Amended Tax Returns and Tax Payments<\/b><\/h4>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Company A filed an amended tax return in accordance with Appendix II of Circular 89\/2026\/TT-BTC for the four quarters of 2025, paid 80,000,000 VND in back VAT and self-calculated late payment penalties in accordance with the provisions of the 2025 Tax Administration Law.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Detailed Comparison Table of VAT Rates for Services Provided to Export Processing Zones<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To help accountants easily distinguish between them, the table below compares the conditions for applying VAT to different categories of services provided to export processing zones, based on Official Letter No. 15678\/DON-QLDN1 and Decree No. 181\/2025\/N\u0110-CP.<\/span><\/p>\n<table style=\"width: 100%; border-style: solid; border-color: #000000;\" border=\"1\" cellspacing=\"2\" cellpadding=\"12\">\n<caption><b>Detailed Comparison Table of VAT Rates for Services Provided to Export Processing Zones<\/b><\/caption>\n<tbody>\n<tr>\n<td style=\"text-align: center;\"><b>Comparison criteria<\/b><\/td>\n<td style=\"text-align: center;\"><b>Infrastructure Maintenance Services WITHIN the DNCX Perimeter<\/b><\/td>\n<td style=\"text-align: center;\"><b>Infrastructure Maintenance Services OUTSIDE the DNCX Perimeter<\/b><\/td>\n<td style=\"text-align: center;\"><b>Services Subject to Specific Fees (Lifting and Lowering, Loading and Unloading at Ports\/Warehouses)<\/b><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Location of Production &amp; Consumption<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Within the strict boundaries of the DNCX<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Outside the DNCX fence (Shared Area)<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">At ports, airports, and warehouses outside the export processing zone<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">In summary, non-tariff consumer spending<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Have<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Are not<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Yes (Specifically listed in Article 17 of Decree 181\/2025)<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Applicable VAT rate<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Standard Tax Rates<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">0%<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Documentation Requirements<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contracts, bank payment documents, invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contracts, payment documents, VAT invoices<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Contracts, payment documents, shipping\/loading records<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Legal basis<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Article 17 of Decree No. 181\/2025\/ND-CP<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Official Letter No. 15678\/DON-QLDN1<\/span><\/td>\n<td style=\"text-align: center;\"><span style=\"font-weight: 400;\">Point b of Paragraph 2 of Article 17 of Decree No. 181\/2025\/ND-CP<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 style=\"text-align: justify;\"><b>Regulations on the Importation of Goods from Export Processing Zones and the VAT Deduction Method<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">In addition to the guidelines on infrastructure fees, Official Letter No. 15678\/DON-QLDN1 and related documents also clarify two other important legal issues that businesses need to understand.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Goods imported from export processing zones into the domestic market<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Article 26 of Decree No. 35\/2022\/ND-CP, the regulations governing the operations of export processing enterprises and sales transactions to the domestic market are specified as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Areas of Expertise:<\/b><span style=\"font-weight: 400;\"> Within the export processing zone, there are enterprises that specialize in manufacturing and providing services for industrial production (clause 9).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Regulations on Renting External Warehouses:<\/b><span style=\"font-weight: 400;\"> In cases where there is insufficient space to set up a warehouse for storing goods used in export processing activities within an industrial park or economic zone, an export processing enterprise (EPE) may lease space outside the industrial park or economic zone to store goods, provided it meets the conditions for customs inspection and supervision. Within 5 working days from the date the customs authority grants permission to put the warehouse into use, the export processing enterprise must notify the investment registration authority and make any necessary adjustments to the investment project (Clause 10).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Sales to the domestic market:<\/b><span style=\"font-weight: 400;\"> Export Processing Zones (EPZs) are permitted to sell goods in the domestic market. Goods imported from EPZs and export processing zones into the domestic market are subject to taxation in accordance with the provisions of the law on export and import taxes (Clause 11).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Access Control:<\/b><span style=\"font-weight: 400;\"> Only investors, employees working in the export processing zone, and individuals with business ties to the export processing zone are permitted to enter and exit the export processing zone (clause 12).<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">When purchasing goods from an export processing zone, domestic enterprises must complete customs procedures under the on-site import-export regime, file an import customs declaration, and pay all applicable import and export taxes, as well as VAT on imported goods, prior to customs clearance.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>The Current VAT Deduction Method<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Pursuant to Article 20 of Decree No. 181\/2025\/ND-CP, the VAT deduction method is implemented as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>General formula:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT payable = Output VAT \u2013 Input VAT eligible for deduction<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Calculating Output VAT:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total amount of VAT on goods and services sold as recorded on the VAT invoice.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">VAT on goods and services sold = Taxable amount of taxable goods and services sold \u00d7 VAT rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">In cases where an invoice states that the payment amount includes VAT, the output VAT is calculated as the payment amount minus the VAT taxable base, which is determined in accordance with the provisions of Clause 2, Article 9 of Decree 181\/2025\/N\u0110-CP.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Determining Deductible Input VAT:<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The total amount of VAT stated on the VAT invoice for the purchase of goods, services, VAT payment documents for imported goods, or tax payment documents for the purchase of services (pursuant to Point a, Clause 2, Article 3 of Decree No. 181\/2025\/ND-CP and Clause 3, Article 4 of the 2024 Value-Added Tax Law), that fully meet the deduction conditions specified in Sections 1 and 2 of Chapter III of Decree No. 181\/2025\/ND-CP.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>MAN\u2019s Expert Perspective on Tax Risk Management for Infrastructure Costs<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">From MAN\u2019s perspective, issues related to VAT for duty-free zones often stem from businesses\u2019 misunderstanding of the nature of consumption within duty-free zones. Many infrastructure investors assume that all fee-based services provided to EPZs automatically qualify for the 0% tax rate. This is a very risky assumption.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Experts at MAN, with 30 years of experience, note that tax authorities are increasingly tightening their tax audits and inspections of transactions related to duty-free zones. When it is discovered that infrastructure maintenance services were performed outside the duty-free zone but reported on Form 0%, the tax authorities not only collect the full 10% in VAT but also impose a late payment penalty of 0.03% per day and impose administrative penalties for tax violations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The entire sequence of events leading to the risk when a business arbitrarily applies the 0% tax rate in violation of regulations unfolds as follows:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>It all starts with a misconception:<\/b><span style=\"font-weight: 400;\"> By default, all revenue from export processing zones is subject to the 0% tax rate.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Tax auditors discovered errors:<\/b><span style=\"font-weight: 400;\"> The tax authority inspected the maintenance facility and determined that it was located outside the EPZ fence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Handling Violations and Collecting Back Payments:<\/b><span style=\"font-weight: 400;\"> The tax authority issued a decision to collect 10% in back VAT, impose a late payment penalty of 0.03% per day on the total amount of tax owed, and impose an administrative penalty for the incorrect filing.<\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">To optimize tax costs in Vietnam and mitigate financial risks, the solutions proposed by MAN\u2014Master Accountant Network\u2014for infrastructure investment companies include:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Review land lease and infrastructure contracts:<\/b><span style=\"font-weight: 400;\"> Clearly distinguish between the original cost of the land lease, infrastructure management fees within the perimeter fence, and maintenance fees for shared infrastructure outside the perimeter fence.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Establish an invoice control mechanism:<\/b><span style=\"font-weight: 400;\"> Immediately update your accounting department\u2019s invoicing process to reflect the new guidelines in Official Letter No. 15678\/DON-QLDN1.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Conduct periodic tax compliance reviews:<\/b><span style=\"font-weight: 400;\"> Work with independent audit and tax consulting firms to identify filing errors early, before the tax authority issues an audit decision.<\/span><\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\"><b>Conclude<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The content of Official Letter No. 15678\/DON-QLDN1 sends a clear message regarding strict compliance with consumption conditions within the duty-free zone when applying the 0% VAT rate. Correctly identifying the nature of infrastructure maintenance locations outside the EPZ perimeter helps businesses proactively manage their tax filing obligations and prevent the risk of back taxes and administrative penalties. Infrastructure investors and export processing zone enterprises need to urgently review all invoices and contracts to make timely adjustments in accordance with the new regulations.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">If your business is facing challenges in conducting tax risk assessments, preparing supplemental tax returns, or handling industrial zone infrastructure expenses, MAN \u2013 Master Accountant Network is here to help. Proud to be the leading firm in Vietnam with a team of experts boasting over 30 years of experience, we offer comprehensive solutions including: tax settlement services, tax accounting services, tax reporting services, and tax consulting services. Contact MAN today to safeguard your business\u2019s financial security and optimize your tax expenses.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Tax services at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/dich-vu-ke-toan-thue-tron-goi-la-gi\/\"><span style=\"font-weight: 400;\">Tax accounting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-tu-van-thue\/\"><span style=\"font-weight: 400;\">Tax consulting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/bang-gia-dich-vu-quyet-toan-thue-moi-nhat\/\"><span style=\"font-weight: 400;\">Tax settlement services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/gia-dich-vu-bao-cao-thue\/\"><span style=\"font-weight: 400;\">Tax reporting services<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><a href=\"https:\/\/thue.man.net.vn\/phi-dich-vu-hoan-thue-gtgt\/\"><span style=\"font-weight: 400;\">VAT refund service<\/span><\/a><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><b>Service contact information at MAN \u2013 Master Accountant Network<\/b><\/h3>\n<ul style=\"text-align: justify;\">\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Address:<\/b><span style=\"font-weight: 400;\"> No. 19A, Street 43, Tan Thuan Ward, Ho Chi Minh City<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Mobile\/Zalo:<\/b><span style=\"font-weight: 400;\"> 0903 963 163 \u2013 0903 428 622<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>E-mail:<\/b> <a href=\"mailto:man@man.net.vn\"><span style=\"font-weight: 400;\">man@man.net.vn<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Google Business Profile:<\/b> <a href=\"https:\/\/share.google\/EmihzHg354pCASC9k\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">View MAN \u2013 Master Accountant Network&#039;s Google Business Profile<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>LinkedIn Founder:<\/b><a href=\"https:\/\/www.linkedin.com\/in\/tuy%C3%AAn-l%C3%AA-ho%C3%A0ng-65292aa0\/\" target=\"_blank\" rel=\"noopener\"> <span style=\"font-weight: 400;\">View expert Le Hoang Tuyen&#039;s LinkedIn profile.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/a><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Responsible for production and professional content review by: Mr. <\/span><a href=\"https:\/\/man.net.vn\/le-hoang-tuyen\/\" target=\"_blank\" rel=\"noopener\"><span style=\"font-weight: 400;\">Le Hoang Tuyen<\/span><\/a><span style=\"font-weight: 400;\"> \u2013 Founder &amp; CEO of MAN \u2013 Master Accountant Network, CPA Vietnam with over 30 years of experience in accounting, auditing, taxation, and corporate financial consulting.<\/span><\/p>\n<h2 style=\"text-align: justify;\"><b>FAQ \u2013 Frequently Asked Questions About Official Letter No. 15678\/DON-QLDN1<\/b><\/h2>\n<h3 style=\"text-align: justify;\"><b>Which agency issued Official Letter No. 15678\/DON-QLDN1, and when was it issued?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Official Letter No. 15678\/DON-QLDN1, issued by the Dong Nai City Tax Department on August 14, 2026, in response to Document SIV20260725 dated July 28, 2026, regarding the VAT policy on infrastructure maintenance fees for export processing zones.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What is the VAT rate applicable to infrastructure maintenance fees outside the DNCX perimeter?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">This fee is not subject to the 0% tax rate because it is not consumed within a duty-free zone. The business must apply the standard VAT rate in accordance with current regulations for this service.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>How should a business handle it if it has mistakenly filed Form 0% for off-site maintenance fees?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Businesses shall file supplementary and corrective tax returns in accordance with Article 12 of the 2025 Tax Administration Law, Article 12 of Decree No. 252\/2026\/ND-CP, and Appendix II issued pursuant to Circular No. 89\/2026\/TT-BTC.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>Are DNCXs eligible for the 0% VAT rate when purchasing goods from the domestic market?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Goods supplied to export processing zones are subject to the 0% tax rate if they fully meet customs procedures and are used directly for export processing activities in accordance with the law.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><b>What taxes apply to goods from export processing zones sold on the domestic market?<\/b><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Goods imported from export processing zones into the domestic market are subject to export tax, import tax, and value-added tax (VAT) at the import stage, in accordance with the provisions of Clause 11, Article 26 of Decree No. 35\/2022\/ND-CP.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>C\u00f4ng v\u0103n 15678\/DON-QLDN1 do Thu\u1ebf th\u00e0nh ph\u1ed1 \u0110\u1ed3ng Nai ban h\u00e0nh ng\u00e0y 14\/8\/2026 \u0111\u00e3 \u0111\u01b0a ra ph\u1ea3n h\u1ed3i quan tr\u1ecdng li\u00ean quan \u0111\u1ebfn ch\u00ednh s\u00e1ch thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (GTGT) \u0111\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 b\u1ea3o tr\u00ec c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng cung c\u1ea5p cho doanh nghi\u1ec7p ch\u1ebf xu\u1ea5t (DNCX). Trong b\u1ed1i c\u1ea3nh h\u1ec7 th\u1ed1ng ph\u00e1p [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":7531,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7,2],"tags":[],"class_list":["post-7529","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc-thue","category-thue-gtgt"],"acf":[],"_links":{"self":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7529","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/comments?post=7529"}],"version-history":[{"count":1,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7529\/revisions"}],"predecessor-version":[{"id":7534,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/posts\/7529\/revisions\/7534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media\/7531"}],"wp:attachment":[{"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/media?parent=7529"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/categories?post=7529"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/thue.man.net.vn\/en\/wp-json\/wp\/v2\/tags?post=7529"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}