TIME TO BE AN EPE - Investor implementing investment projects (including new investment projects and expansion investment projects)

TIME TO BE AN EPE - Investors implementing investment projects (including new investment projects and expansion investment projects) are entitled to apply tax policies for non-tariff zones according to the provisions of the Law on Export Tax and Import Tax from the time they become an export processing enterprise stated in the Investment Registration Certificate, Adjusted Investment Registration Certificate or document of the competent investment registration agency in case the Investment Registration Certificate is not required, must have a Certificate of Investment Registration. confirm the ability to meet customs inspection and supervision conditions according to form 24, Appendix VII, Decree 18/2021. The actual inspection of customs inspection and supervision conditions to apply tax policies to non-tariff zones is carried out according to the provisions of Clause 4, Clause 5, Clause 6 of this Article, and must meet the 3 conditions below.