Official Letter No. 1674/CCTKV17-QLDN1 dated June 11, 2025, of Sub-Department of Taxation – Region 17 regarding VAT rates for the sale of used trucks:
by KMC Consulting Company Limited
In the case where a company sells used trucks, if such trucks are not not included in Appendix II – List of goods and services not eligible for VAT reduction (including those subjects to special consumption tax), they shall be eligible for VAT reduction in accordance with the provisions of Decree No. 180/2024/NĐ-CP.
The company shall rely on the vehicle registration certificate and vehicle inspection certificate and compare them with the above regulations to ensure proper compliance.
For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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