blue-check Regarding VAT rate applicable to provision of working human resource in Vietnam

Official letter No. 15777/CT-TTHT dated December 30th, 2019 of the Department of Taxation of Ho Chi Minh city regarding value added tax (VAT) rate
Posted: 2/3/2020 9:41:20 AM | Latest updated: 19/3/2020 8:19:13 AM (GMT+7) | LuatVietnam: 4910 | Vietlaw: 449

In case a Company provides human resource for a foreign organization in order for the latter to perform the contract of project cost estimate and design for projects in Vietnam, this service is determined the service consumed in Vietnam, it is not eligible to applied 0% VAT.

Ms. Phuong Thao (
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PublishedVietlaw's Newsletter No. 449
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Labour - Employment