The bill contains provisions, including the granting of goods or services issued by special economic zone projects outside the country or imported in it with the same tax treatment for goods or services issued by projects of regions, cities and shops duty-free outside the country or imported to it to be subject to tax at a rate of (zero), and that Encourage investment in special economic zones, do not impose value added tax on imported goods or services for those projects.
The report indicates that e-commerce transactions are subject to tax through the application of a simplified registration and collection system instead of the current system based on the appointment of a legal representative, in accordance with international standards and the requirements of foreign companies, and consistent with e-commerce applications, in addition to deciding some tax exemptions that affect vital sectors.
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