Removing tax barriers, Dong Nai has more opportunities to attract investment

Dong Nai customs forces inspect import and export goods at Tan Cang Nhon Trach ICD. Photo: N. Lien

According to Law No. 90/2025/QH15, new regulations on customs inspection and supervision of on-site import and export goods under the Customs Law and regulations on tax rates and value added tax (VAT) under the VAT Law have been amended and supplemented to remove difficulties for enterprises with on-site import and export activities. This is a big step forward, opening up development opportunities for enterprises, while creating an environment to attract investment in Dong Nai.

"Untie" on-site import and export goods

For a long time, many domestic enterprises operating in the province with activities of buying and selling goods such as raw materials, goods serving export production (including export processing and export production) ... have encountered many difficulties because they are not recognized as on-site import and export activities. This is not only a difficulty for enterprises in the province, but also a common problem for enterprises with on-site import and export activities nationwide.

In Dong Nai, in order to grasp and record the opinions and recommendations of enterprises, recently, tax and customs units have advised provincial leaders to make proposals and recommendations to central levels, in order to remove obstacles for local enterprises.

On June 25, 2025, the National Assembly passed Law No. 90/2025/QH15, amending and supplementing a number of articles of 8 laws, including the Customs Law and the VAT Law, regulating on-site import and export and VAT rates for on-site import and export goods.

Specifically, the National Assembly agreed to add regulations on customs inspection and supervision of on-site export and import goods in Article 47a of the Customs Law. It stipulates that on-site export and import goods are goods delivered and received in Vietnam as designated by foreign traders under sales, processing, leasing, and borrowing contracts between Vietnamese enterprises and foreign traders; on-site export and import goods must go through customs procedures and be subject to customs inspection and supervision.

Mr. Tran Van Hung, an accountant for a foreign company specializing in leather shoe manufacturing in Bien Hoa 2 Industrial Park, said that the new regulations on on-site import and export have removed many difficulties and obstacles for businesses, especially those with foreign direct investment (FDI). According to Mr. Hung, this is one of the major legal reforms, helping many businesses to be more convenient in transactions, buying and selling goods, raw materials for production and export.

Mr. Hung shared: “The new regulations on on-site import and export goods not only contribute to clarifying long-standing problems, but also help businesses enjoy important tax incentives, building a transparent and progressive business environment. This will be one of the bright spots for Dong Nai in particular and the whole country in general to build an attractive investment attraction environment, especially large FDI enterprises and corporations, contributing to increasing the economic value of the locality”.

According to statistics from Dong Nai Provincial Tax Department, in 2024, the tax authority issued nearly 2,700 VAT refund decisions to taxpayers with a total refunded tax amount of nearly 19 trillion VND.

Preferential tax rates, value added tax

Along with new regulations on on-site import and export goods, enterprises continue to enjoy tax incentives.

According to the new regulations of the Law on VAT, goods identified as on-the-spot imported and exported goods will be subject to a VAT rate of 0%. Specifically, Law No. 90/2025/QH15 amended and supplemented Article 9 of the Law on VAT on the 0% tax rate applicable to exported goods including: goods from Vietnam sold to organizations and individuals abroad and consumed outside Vietnam; goods from domestic Vietnam sold to organizations in duty-free zones and consumed in duty-free zones to directly serve export production activities; goods sold in quarantine areas to individuals (foreigners or Vietnamese) who have completed exit procedures; goods sold at duty-free shops; goods exported on-the-spot.

Ms. Tran Thi Tuyet, accountant of GK Company Limited (Long Binh Industrial Park), shared that in recent years, the National Assembly, the Government as well as ministries and branches have issued many policies related to the tax sector. According to Ms. Tuyet, at enterprises, the accounting and import-export departments must grasp and promptly update new policies related to taxes and customs to carry out accurate tax and customs declaration steps for goods right from the start.

Presenting a report on the reception, explanation and revision of draft laws at the 9th Session of the 15th National Assembly, Minister of Finance Nguyen Van Thang said that in order to stabilize the VAT policy for on-site import and export goods, create favorable conditions for on-site import and export activities, and synchronize with the amendment of regulations on customs procedures, it is necessary to add regulations on on-site export goods being subject to a 0% VAT rate.

According to the Minister of Finance, the VAT regulations will ensure no double taxation and no impact on state budget revenue, while encouraging on-site import and export activities, especially in the current context of creating favorable conditions for business development.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202507/go-rao-can-thue-dong-nai-them-co-hoi-thu-hut-dau-tu-0950fa2/