Official Letter No. 2495/CT-CS dated April 17, 2026, issued by the Tax Department on tax policy

In cases where goods are imported together with services performed in Vietnam and the values of goods and services are separately determined, the applicable deemed tax rates on revenue are as follows: the percentage rate for calculating value-added tax (VAT) on revenue from service provision is 5%; the corporate income tax (CIT) rate on revenue from service provision is 5%; and the corporate income tax (CIT) rate on taxable revenue from the supply of machinery and equipment is 1%.

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