Conditions for products processed from imported minerals to enjoy a 0% VAT rate

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Some products processed from imported minerals shall enjoy a 0% VAT rate.

According to Hanoi Department of Taxation, when exporting products processed from imported minerals, enterprises shall enjoy a 0% VAT rate if they meet the following conditions: For exported goods, they must present sales contract or processed goods contract or authorized contract; payment records through banks and other documents prescribed by the law; and Customs declarations under current regulations.

During VAT declaration period (monthly or quarterly), if enterprises have exported goods and services processed from imported minerals with a deductible input VAT of 300 million vnd or more, they shall enjoy a VAT refund monthly or quarterly. In the case of a deductible input VAT of less than 300 million vnd, they shall enjoy a VAT refund in the next month or the next quarter.

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In the case where goods and services are both for export and domestic consumption, after balancing the amount of payable tax, if a deductible input VAT of 300 million vnd or more, enterprises shall enjoy a VAT refund according to the provisions in Government Decree No. 100/2016 / ND-CP on July 1, 2016.