Resolution No. 204/2025/QH15 stipulates reducing the value added tax rate from 10% to 8% for certain specific groups of goods and services. This document shall take effect from July 1, 2025 until the end of 2026.
适用范围
Taxpayer
要点
- Taxpayers for the groups of goods and services specified in Clause 3, Article 9 of the Law on Value Added Tax No. 48/2024/QH15 shall be entitled to a reduction in the tax rate from 10% to 8% (Article 1).
- The Government shall be responsible for detailing the application of the new tax rates for specific groups of goods and services (Article 1).
- Certain industries not eligible for preferential tax rates include telecommunications, financial activities, banking, securities, insurance, real estate business, metal products, mining products (except coal), goods and services subject to special consumption tax (except gasoline) (Article 1).
- This resolution shall take effect from July 1, 2025 until the end of 2026.
- The Government shall detail the application of the new tax rates for specific groups of goods and services (Article 1).
🌐 本文件的社会影响
- Citizens and businesses will benefit from the reduction in the value added tax rate for certain items.
- Certain industries not eligible for preferential tax rates will be affected.
❓ 常见问题
By how much is the value added tax rate reduced?
From 10% to 8%
Which industries are not eligible for preferential tax rates?
Telecommunications, financial activities, banking, securities, insurance, real estate business, metal products, mining products (except coal), goods and services subject to special consumption tax (except gasoline)
When does this resolution take effect?
From July 1, 2025
全文
|
OF THE NATIONAL ASSEMBLY RESOLUTION NUMBER: 204/2025/QH15 |
SOCIALIST REPUBLIC OF VIET NAM |
RESOLUTION
ON REDUCING VALUE ADDED TAX
OF THE NATIONAL ASSEMBLY
On the basis of The Constitution of the Socialist Republic of Vietnam has been amended and supplemented by Resolution No. 203/2025/QH15;
On the basis of The Law on the Organization of the National Assembly No. 57/2014/QH13 has been amended and supplemented with some articles according to Law No. 65/2020/QH14 and Law No. 62/2025/QH15;
On the basis of Law on Value Added Tax No. 48/2024/QH15;
On the basis of This Resolution stipulates the exemption and subsidy of tuition fees for preschool children, primary and secondary school students, and those studying general education programs who are Vietnamese citizens or Vietnamese-origin individuals without confirmed citizenship residing in Vietnam within educational institutions under the national education system.
RESOLUTION:
Article 1. Scope of Application
1. Reduce the value added tax rate by 2%, applicable to groups of goods and services specified in Clause 3, Article 9 of Law on Value Added Tax No. 48/2024/QH15 (remaining at 8%), except for the following groups of goods and services: telecommunications, financial activities, banking, securities, insurance, real estate business, metal products, mining products (except coal), goods and services subject to special consumption tax (except gasoline).
2. The Government shall provide detailed regulations for Paragraph 1 of this Article.
Article 2. Effective Date
This Resolution takes effect from July 1, 2025 until December 31, 2026.
This Resolution was adopted by the National Assembly of the Socialist Republic of Vietnam, the fifteenth session, ninth meeting, on June 17, 2025.
|
|
SPEAKER OF THE NATIONAL ASSEMBLY |
原始文件（PDF）
关系图
点击文件即可打开。红色边框＝改变效力的关系。