Many foreign investors who specialize in commercial manufacturing to export and trade overseas, without consumption in the local market, intend to exercise their business activities under the Export-Processing Enterprise (EPE) model to enjoy tax incentives on Import and Export Taxes as well as on Value Added Tax of Vietnam.
Since the EPE is entitled to tax incentives in accordance with regulations applied to free trade zones as prescribed in laws on import and export duties, the Government increasingly tightens the criteria for this enterprise model.
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