The Draft Circular amends sub-clause 2 of Article 5 (about cases in which VAT is not required to be declared and paid) in Decree 06. Thus, under this amendment, loan interest received by enterprises that are not credit institutions shall be included in these cases instead of being excluded from these cases in Decree 06.

In addition, the Draft Circular amends sub-clause 3 of Article 9 (about cases which shall not apply the tax rate of 0%). According to this amendment, services supplied by business establishments for organizations, individuals in non-tariff zones shall not apply the tax rate of 0% if the supply locations are ouf of non-tariff zones. Besides, digitalizing services (which are included in after-sales services in Vietnam that are provided for foreign organizations and individuals) are excluded from cases not applying the tax rate of 0%.