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blue-check Exclusive equipment for scientific research shall be entitled to 5% VAT

Official letter No. 6867/CTHN-TTHT dated February 21st, 2023 of the Department of Taxation of Ha Noi city regarding value added tax (VAT) rate
Posted: 22/2/2023 9:23:47 AM | Latest updated: 24/2/2023 1:35:11 PM (GMT+7) | LuatVietnam: 5643 | Vietlaw: 600
VietlawOnline

According to opinions of the Department of Taxation of Ha Noi city, if devices, equipment for teaching, research and scientific experiments belong to those regulated at clause 12 Article 10 of Circular No. 219/2013/TT-BTCstatus2 , they shall be eligible for 5% VAT (including: models, pictures, boards, chalks, rulers, compass and exclusive equipment for teaching, research and scientific experiments).

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 600

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Science - Technology

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