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blue-check Regarding VAT policy applicable to scientific and technological services

Official letter No. 18556/CTHN-TTHT dated April 5th, 2023 of the Department of Taxation of Ha Noi city regarding tax policy for scientific and technological services
Posted: 12/4/2023 11:26:14 AM | Latest updated: 13/4/2023 10:34:48 PM (GMT+7) | LuatVietnam: 5678 | Vietlaw: 612
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The Department of Taxation of Ha Noi city notes that with regard to the activities of teaching, vocational training aiming to train, develop and improve cultural standard and professional knowledge, they shall not be liable to value added tax (VAT) according to the regulations at clause 13 Article 4 of Circular No. 219/2013/TT-BTCstatus2 .

However, with regard to the provision of services of communications, consultancy, training, dissemination and application of scientific and technological achievements in socio-economic fields under contracts of scientific and technological services, these services shall be subject to VAT at the tax rate of 5% VAT according to the regulations at clause 15 Article 10 of Circular No. 219/2013/TT-BTCstatus2 .

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 612

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Science - Technology

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