Official letter No. 4018/TCT-CS dated September 13th, 2023 of the General Department of Taxation regarding tax policy

According to opinions of the General Department of Taxation, if exported goods meet all conditions according to regulations of laws (Article 9 of Decree No. 209/2013/ND-CP , Article 9 of Circular No. 219/2013/TT-BTC), they shall be entitled to apply 0% VAT rate.

With regard to the case of changing buyer’s information after the customs declaration has been granted customs clearance, goods have been actually exported, the business establishment shall be responsible for archiving documents, dossiers relating to the change of information that has been declared on the customs declaration and present them to customs authority, related agencies upon their request.