Tax policy Updates
VAT policy on infrastructure management fees applicable to export processing enterprises
Where an industrial park infrastructure developer collects infrastructure maintenance fees from a company that is an export processing enterprise, while the infrastructure being maintained is located outside the perimeter of the export processing enterprise, such services are not considered services consumed within a non-tariff zone. Accordingly, the 0% Value Added Tax ("VAT") rate is not applicable pursuant to Article 17 of Decree No. 181/2025/ND-CP.
( Official Letter No. 15769/DON-QLDN1 dated 17 August 2026 issued by the Dong Nai Tax Department )
Guidance on tax matters relating to the transfer of land use rights in industrial parks
Real estate business activities are subject to the 10% VAT rate. The taxable price is the selling price of the real estate exclusive of VAT, less the land use levy or land rental payable to the State budget. Where a business establishment receives a capital contribution in the form of land use rights from an organisation or individual, the deductible land amount for determining the VAT taxable price shall be the land use levy or land rental payable to the State budget. Where the land use levy or land rental payable to the State budget cannot be determined, the VAT taxable price shall be the transfer price.
For the determination of deductible expenses arising from real estate transfer activities, the provisions of Clause 2, Article 17 of Decree No. 320/2025/ND-CP shall apply.
Where the Company declares Corporate Income Tax ("CIT") under the revenue-and-expense method and conducts real estate transfer activities, the Company is not required to submit a CIT return for real estate transfer activities on an occurrence-by-occurrence basis (Form No. 02/TNDN). Instead, the Company is only required to submit the CIT finalisation return (Form No. 03/TNDN) in accordance with Clause 1, Article 21 of Circular No. 89/2026/TT-BTC and make quarterly provisional CIT payments in accordance with Clause 3, Article 24 of Decree No. 252/2026/ND-CP.
( Official Letter No. 15599/DON-QLDN1 dated 13 August 2026 issued by the Dong Nai Tax Department )
VAT policy on exported samples
Where the Company exports product samples to customers for trial use free of charge and such export is carried out in accordance with the prescribed procedures and formalities for promotional activities under the laws on commerce, upon delivery of the goods, the Company must issue an invoice in accordance with Clause 1, Article 4 of Government Decree No. 254/2026/ND-CP dated 30 June 2026. The taxable price stated on the invoice shall be zero (0).
Where goods or services are used for promotional purposes but the promotional activities are not conducted in accordance with the provisions of the laws on commerce, the taxable price shall be determined in the same manner as for goods or services provided as gifts or donations, i.e. based on the VAT taxable price of goods or services of the same type or equivalent at the time such activities arise, in accordance with Clause 1, Article 6 of Government Decree No. 181/2025/ND-CP dated 1 July 2025.
Where the Company exports product samples free of charge overseas without obtaining non-cash payment evidence, the Company is not entitled to credit input VAT and is not required to calculate output VAT in accordance with Clause 9, Article 28 of Decree No. 181/2025/ND-CP. The Company shall refer to Article 28 of Decree No. 181/2025/ND-CP and the VAT return form No. 01/GTGT in Appendix I issued together with Circular No. 89/2026/TT-BTC dated 30 June 2026 to make the relevant VAT declarations in accordance with the regulations.
( Official Letter No. 15677/DON-QLDN1 dated 14 August 2026 issued by the Dong Nai Tax Department )
