Category Archives: News

Tax exemption for goods imported for processing and processed products for export

Goods imported for processing and processed products exported under processing contracts are exempt from export tax and import tax, including: – Raw materials, semi-finished products, supplies (including packaging materials or packaging for exporting products), imported components that directly constitute exported products or directly participate in the export process. The process of processing exported goods but…

Brokerage commission on export sales for organizations and individuals abroad

Continuing the column on Sales Brokerage Commissions, in this case Hung Thinh mentions the brokerage of export sales outside the territory of Vietnam, and the broker (organization, individual) is also abroad, so whether Is it subject to personal income tax in Vietnam? In Article 2 of Circular No. 119/2014/TT-BTC dated August 25, 2014 of the…


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