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Export production goods will not eligible for tax exemption if they are in-country imported between two domestic enterprises
09:58 | 27/04/2022 Regulations
Article 16 of the Law on Import and Export Duties only stipulates that tax exemption will be applied for raw materials, supplies, and components imported for export production.
Tax exemption will not apply if purchasing products of domestic enterprises under the type of in-country import
09:44 | 24/04/2022 Regulations
If a domestic enterprise purchases products of another domestic enterprise under the type of in-country import to export production, the company will not be eligible for import tax exemption
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