Official Letter No. 733/CCTKVII-QLDN1, dated May, 6, 2025, issued by the XVII Tax Sub-Department on the determination of VAT rates for the collection of water bills and sanitation waste fees

In case establishments dealing in different types of goods and services have different VAT rates, they must declare VAT at each tax rate prescribed for each type of goods and services; if business establishments fail to determine each tax rate, they shall have to calculate and pay tax according to the highest tax rates of the goods and services they produce and trade. The contents on the invoice inscribed with the tax rate of each type of goods and services shall comply with the provisions of Point b, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated 19/10/2020 of the Government.

If services with product industry codes (according to Decision No. 43/2018/QD-TTg dated November 1, 2018 of the Prime Minister) belong to the group of services currently subject to the tax rate of 10% and are not included in Appendices I, II, III issued together with the Government's Decree No. 180/2024/ND-CP dated December 31, 2024, they are eligible for VAT reduction under the provisions of this Decree.

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