Goods imported to build construction for epes,

the contractor is not subject to vat.

According to the General Department of Customs, Clause 20 Article 5 of the Law on

VAT No. 13/2008 / QH12; Clause 20 Article 4 of Circular No. 219/2013 / TT-BTC dated

December 31, 2013 of the Ministry of Finance stipulating that goods and services can

be traded between foreign countries and non-tariff zones and between non-tariff zones

They are not subject to VAT.

According to Article 9 of Circular No. 219/2013 / TT-BTC dated December 31, 2013 of

the Ministry of Finance, the tax rate of 0% applies to exported goods and services;

construction and installation activities in foreign countries and in non-tariff zones;

international transport; goods and services not subject to VAT when exporting, except

for the cases in Clause 3 of this Article not subject to the 0% tax rate.