Official Letter No. 2751/CT-CS dated July 29, 2025, issued by the Tax Department regarding value-added tax policy is as follows:
by KMC Consulting Company Limited
In the case where an enterprise transfers certificates of deposit to another enterprise, such activity shall be considered as other financial income and is not subject to value-added tax declaration and payment in accordance with Clause 1, Article 5 of Circular No. 219/2013/TT-BTC dated December 31, 2013, issued by the Ministry of Finance.
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