Our Company would like to discuss that if we will do business for fruit and vegetable export, do we need to register as the VAT registrant?
Panwa: In case the sale of fruits and vegetables in fresh or preserved condition in order to temporarily prevent from spoiling during transportation by chilling, frozen means or by other means which if it is the local sale, it will obtain the right of VAT exemption and if it is the export sale, it will obtain the right of VAT at rate 0% according to the Revenue Code section no. 77/1(8) and (9), 80/1(1) and 81(1)(a).
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