Official Letter 884/CCTKV. XVI-QLDN2 dated 02/04/2025 issued by the XVI Regional Tax Sub-Department on VAT policies according to Decree No. 180/2024/ND-CP as follows

In case the company has product industry codes according to the provisions of the investment license in Appendices I, II, III issued together with 180/2024/ND-CP dated December 31, 2024 of the Government, it is not eligible for VAT reduction and product industry codes not specified in Appendices I, II, III issued together with 180/2024/ND-CP dated December 31, 2024 of the Government, it is eligible for VAT reduction VAT under the provisions of this Decree. The company is responsible for accurately identifying products, goods and services that meet the conditions for VAT reduction as prescribed. The recording of VAT rates for each type of product, goods and services on the Company's invoices shall comply with Article 11 of Circular No. 219/2013/TT-BTC and Point b, Clause 6, Article 10 of Decree No. 123/2020/ND-CP.

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