blue-check It is liable to VAT upon re-selling a school project

Official letter No. 60992/CT-TTHT dated July 2nd, 2020 of the Department of Taxation of Ha Noi city regarding tax policy applicable to the activity of transfer of project
Posted: 7/7/2020 10:53:42 AM | Latest updated: 10/9/2020 2:35:18 PM (GMT+7) | LuatVietnam: 4996 | Vietlaw: 475


Clause 4 Article 5 of Circular No. 219/2013/TT-BTCstatus2 allows the exemption from value added tax (VAT) upon transferring (re-selling) a project but it only applies to projects on production of and trading in VATable goods and services rather than applies to cases not liable to VAT.

The sector of teaching, vocational teaching is not liable to VAT according to Clause 13 of Article 4 of Circular No. 219/2013/TT-BTCstatus2 , upon transferring a project in this sector, it shall not be exempt from VAT.

Ms Phuong Thao (
Please tag while re-issuing above sumary content
PublishedVietlaw's Newsletter No. 475
Files attachment