blue-check The VAT rate of 8% shall be immediately applied from July 1, 2023 without pending guidelines

Official telegram No. 05/CD-TCT dated June 30, 2023 of the General Department of Taxation regarding implementation of the Government's Decree No. 44/2023/ND-CP stipulating the policy on value-added tax (VAT) reduction under Resolution No. 101/2023/QH15 of the National Assembly
Posted: 3/7/2023 7:09:07 AM | Latest updated: 3/7/2023 12:07:54 PM (GMT+7) | LuatVietnam: 5732 | Vietlaw: 618

The Official telegram requests Departments of Taxation of provinces and centrally - affiliated cities to actively disseminate the policy on 2% reduction in VAT from July 1, 2022 according to the regulations at Decree No. 44/2023/ND-CP to taxpayers in their localities to promptly apply.

Accordingly, goods and services currently subject to the 10% tax rate (except for the following groups of goods and services) shall be entitled to apply the 8% tax rate from July 1, 2023 to the end of December 31, 2023:

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 618

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