Training in Jun 2024

Question 1. What types of exported goods are subject to a 0% tax rate?

• A.      Goods exported abroad, including export entrustment.

• B.      Goods sold into non-tariff zones according to regulations of the Prime Minister.

• C.      Goods sold where the delivery or receipt point is outside Vietnam.

• D.      Both A, B, C are incorrect.

Question 2. What are the conditions for goods to be subject to 0% tax rate?

• A.      Just need a sales contract and VAT invoice.

• B.      Just need a contract and customs declaration.

• C.      Must have a sales contract, payment documents, customs declaration and VAT invoice (in case of exporting goods to a non-tariff zone).

• D.      Both A, B, C are incorrect.

Question 3. What types of exported services are subject to a 0% tax rate?

• A. International transport specified.

• B.      Services of the aviation and maritime industry provided directly to organizations abroad or through agents.

• C.      Both A and B are correct.

• D.      Both A and B are incorrect.

Question 4. What are the conditions to apply the 0% VAT rate for international transportation?

• A.      Shipping contract, cash payment documents.

• B.      Receipts for direct payment are compulsory for passenger transport, documents proving that payment is made by bank transfer.

• C.      The contract may not be substituted with tickets.

• D.      Both A, B, C are incorrect.

Question 5. Which of the following cases does not apply the 0% tax rate?

• A.      Services attached to sale, distribution, consumption of goods in Vietnam.

• B.      Services provided directly to organizations and individuals in non-tariff areas and consumed in non-tariff areas.

• C.      Goods sold where the delivery or receipt point is outside Vietnam.

• D. Exported goods for sale at fairs and exhibitions abroad