Ministry of Finance issued Official Letter 610 / BTC-CST on Value Added
Tax on VAT Transfer to Export Processing Enterprises (EPE) in the Export
Processing Zones (EPZ) on the 16th of January.
The main contents are as follows.
Transportation service excludes employee's transfer.
The VAT rate for this service is subject to 0% tax and is considered as
export service.
In order to receive 0% application, service contract, payment certificate
of service, other legal documents are required.