Official Letter No. 10301/CCTKV.XVI-QLDN1 dated June 10, 2025, issued by theRegional Tax Sub-Department XVI, provides guidance the issuance of electronic invoices for interest income arising from the apartment building maintenance fund

Pursuant to Clause 1, Article 5 of Circular No. 219/2013/TT-BTC dated December 31, 2013,issued by  the Ministry of Finance, interest income generated from the deposit of the maintenance fund and refunded to the apartment building is treated as other financial income of the Company and is not subject to VAT declaration and payment. Accordingly, the Company is not required to issue a value-added tax invoice for this financial income, but must instead prepare a receipt in accordance withprevailing regulations.

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