Official Letter No. 4415/CT-CS dated October 14, 2025, issued by the Tax Department regarding value-added tax (VAT) policy

In case where the activities of disseminating the Party’s guidelines and State policies and laws, political topics or themes, and dissemination of activities and directives of Ministries, sectors, and local authorities conducted by the Government Electronic Newspaper fall within the scope of the activities prescribed in Clauses 14 and 15, Article 5 of the Law on Value-Added Tax No. 48/2024/QH15 and Clause 8, Article 4 of Decree No. 181/2025/NĐ-CP, such activities are classified as VAT-exempt transactions.

Conversely, if the above-mentioned dissemination activities of the Government Electronic Newspaper do not fall within the scope of the activities specified in Clauses 14 and 15, Article 5 of the Law on Value-Added Tax No. 48/2024/QH15 and Clause 8, Article 4 of Decree No. 181/2025/NĐ-CP, such activities are not classified as VAT-exempt transactions.

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