Official Letter No. 119/CCTKV17-QLDN1 dated March 26, 2025, issued by the Regional Tax Sub-Department XVII regarding VAT rates is as follows

In cases where the Company engages in the business of providing cold storage services for unprocessed or preliminarily processed agricultural products, seafood, and aquatic products, a value-added tax (VAT) rate of 5% shall be applied in accordance with Clauses 4 and 5, Article 10 of Circular No. 219/2013/TT-BTC, except for the cases specified in Clause 5, Article 5 of the same Circular.

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