Mar 19, 2012

Vietnam - No VAT For Securities, Foreign Currency Trading Businesses



Securities and foreign currency trading businesses do not have to pay value added tax (VAT), the Ministry of Finance (MoF) has just issued circular guiding implementation of Decree No.121/2011/NĐ-CP on VAT.

Land use right transfer, securities trading, foreign currency trading, teaching, vocational training, specialized press release, personal gifts do not suffer the VAT, the circular said.

Besides, public sanitation service, residential area and street drainage, maintenance of zoos, public gardens, parks, street trees, public lighting, funeral service…. also do not have to pay VAT, the circular showed.

However, businesses which provide office cleaning services will have to pay VAT.

In addition, organizations and individuals who are non-commercial or not taxpayers, do not have to declare VAT when they sell property including selling assets for bank or credit institution guarantee.

Source TEI/StoxPlus



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