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
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-BTC , 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)
Please tag VietlawOnline.com for reposting this article