blue-check Regarding VAT reduction given to logistics companies

Official letter No. 48923/CTHN-TTHT dated November 23rd, 2021 of the Department of Taxation of Ha Noi city regarding tax policy under Decree No. 92/2021/ND-CP
Posted: 30/11/2021 10:53:41 AM | Latest updated: 3/12/2021 6:15:49 PM (GMT+7) | LuatVietnam: 5346 | Vietlaw: 538

According to clause 1 Article 3 of Decree No. 92/2021/ND-CP, transport services shall be eligible for 30% reduction in value added tax (VAT) arisen in November and December of 2021. Details of services eligible for VAT reduction are regulated at Appendix 1 of this Decree.

Accordingly, in case logistics companies provide transport services and other services included in Appendix 1 of Decree No. 92/2021/ND-CP, they shall be eligible for 30% reduction in VAT. With regard to services not included in Appendix 1, they shall not be eligible for 30% reduction in VAT.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 538
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