OFFICIAL LETTER NO. 2728/CT-CS DATED APRIL 29, 2026 ON VALUE-ADDED TAX (VAT) POLICY

On April 29, 2026, the Tax Department issued Official Letter No. 2728/CT-CS providing guidance on Value-Added Tax (“VAT”) policy:

Key points to note include:

• Export Processing Enterprises (“EPEs”) are entitled to the tax policies of non-tariff zones only from the time the EPE status is recorded in the IRC/ERC or in a relevant confirmation document.
• Services supplied directly to organizations in non-tariff zones, consumed within such zones, and serving export production activities of those organizations — not serving other non-export activities and not falling under Clause 4, Article 17 of Decree No. 181/2025/NĐ-CP — are eligible for the 0% VAT rate.
• If an EPE fails to meet customs inspection and supervision conditions after construction completion, it will not be entitled to the tax policies of non-tariff zones.

👉 This Official Letter shows that the tax authority continues to tighten conditions for applying the 0% VAT rate to transactions with EPEs, especially regarding customs requirements and documentation proving the intended use of services.