Applying 0% VAT for Export Processing Enterprises Leasing Infrastructure

According to the General Department of Taxation, if a company leases land and infrastructure to an export processing enterprise (EPE), and the EPE meets the conditions for tax policies applicable to non-tariff zones from the time of its establishment as stipulated in Decree 35/2022/ND-CP, then the leasing activities of land and infrastructure within this EPE are eligible for a 0% VAT rate.

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