VietnameseResolution 204/2025/QH15 on value-added tax reduction
- Summary
- Content
- Status
- Vietnamese
- Related documents
- Diagram
- Download
Please log in to your Advanced Package to view the full text. Do not have an account yet? Register here.
Please log in to use this function
Please log in to use this function
ATTRIBUTE
| Issuing body: | National Assembly of the Socialist Republic of Vietnam | Effective date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Official number: | 204/2025/QH15 | Signer: | Tran Thanh Man |
| Type: | Resolution | Expiry date: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Issuing date: | 17/06/2025 | Effect status: | Known Please log in to a subscriber account to use this function. Don’t have an account? Register here |
| Fields: | Enterprise, Finance - Banking, Insurance, Securities, Tax - Fee - Charge |
The Effect status of this document is known.This feature is available to Advanced account holders. Please log in to a subscriber account to view Effect status. Don’t have an account? Register here
THE NATIONAL ASSEMBLY |
| THE SOCIALIST REPUBLIC OF VIETNAM |
No. 204/2025/QH15 |
|
|
RESOLUTION
On reduction of value-added tax[1]
THE NATIONAL ASSEMBLY
Pursuant to the Constitution of the Socialist Republic of Vietnam, which has a number of articles amended and supplemented under Resolution No. 203/2025/QH15;
Pursuant to Law No. 57/2014/QH13 on Organization of the National Assembly, which has a number of articles amended and supplemented under Law No. 65/2020/QH14 and Law No. 62/2025/QH15;
Pursuant to Law No. 48/2024/QH15 on Value-Added Tax;
Pursuant to Law No. 64/2025/QH15 on Promulgation of Legal Documents,
RESOLVES:
Article 1. Scope of application
1. To reduce the value-added tax rate by 2% (to 8%) for the groups of goods and services specified in Clause 3, Article 9 of Law No. 48/2024/QH15 on Value-Added Tax, except the following groups of goods and services: telecommunications, financial activities, banking, securities, insurance, real estate business, metal products, mining products (except coal), and goods and services subject to excise tax (except gasoline).
2. The Government shall detail Clause 1 of this Article.
Article 2. Effect
This Resolution takes effect from July 1, 2025, through December 31, 2026.
This Resolution was adopted on June 17, 2025, by the 15th National Assembly of the Socialist Republic of Vietnam at its 9th session.-
Chairman of the National Assembly
TRAN THANH MAN
[1] Công Báo Nos 849-850 (01/7/2025)
You are not logged in.
This feature is available to Advanced account holders. Please log in to access detailed information on Related documents.
If you do not have an account, please register here!
VIETNAMESE DOCUMENTS
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
ENGLISH DOCUMENTS
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
This utility is available to subscribers only. Please log in to a subscriber account to download. Don’t have an account? Register here
