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Goods and Services Exempt from Value-Added Tax in Vietnam

  • Agricultural products, livestock, and aquaculture products that are not processed or only minimally processed.
  • Livestock breeding stock.
  • Animal feed.
  • Salt produced from seawater.
  • Public housing sold to tenants.
  • Irrigation, land preparation, and harvesting services.
  • Land use rights transfer.
  • Life insurance, health insurance, and other insurance services related to people.
  • Financial and banking services, including lending, securities trading, and investment consulting.
  • Medical and veterinary services.
  • Funeral services.
  • Maintenance, repair, and construction activities funded by public donations.

Source: baochinhphu.vn

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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