This Decree details taxpayers in Clauses 1, 4 and 5, Article 4 and taxpayers in cases where foreign suppliers provide services to buyers who are business organizations in Vietnam applying the tax deduction method prescribed in Clause 4, Article 4, non-taxable subjects in Article 5, taxable prices in Article 7, time for determining value added tax in Clause 2, Article 8, tax rates in Clauses 1 and 2, Article 9, tax deduction method in Article 11, direct calculation method in Clause 1, Article 12, input value added tax deduction in Article 14 and value added tax refund in Article 15 of the Law on Value Added Tax.
Decree No. 181/2025/ND-CP clearly states that the subjects not subject to tax shall comply with the provisions of Article 5 of the Law on Value Added Tax. At the same time, the Decree details a number of cases in the fields of culture, tourism , and publishing as follows:
Maintenance, repair and construction activities using capital contributed by the people and humanitarian aid capital (accounting for 50% or more of the total capital used for the project; in case the capital contributed by the people and humanitarian aid capital accounts for less than 50% of the total capital used for the project, the entire value of the project shall be subject to value added tax) for historical - cultural relics, scenic spots, cultural and artistic works, public service works, infrastructure and housing for social policy beneficiaries. In which: Capital contributed by the people includes capital contributed and sponsored by organizations and individuals; Historical - cultural relics and scenic spots specified in this clause shall comply with the provisions of the law on cultural heritage.
Publishing, importing, distributing newspapers, magazines, newsletters, special issues, political books, textbooks, teaching materials, legal documents, science and technology books, books serving foreign information, books printed in ethnic minority languages and propaganda pictures, photos, posters, including in the form of audio or video tapes or discs, electronic data; money, printing money.
Public passenger transport by bus, train, inland waterways within the province, within urban areas and on neighboring routes outside the province with stops to pick up and drop off passengers.
Imported goods are national relics, antiques, and treasures according to the provisions of the law on cultural heritage imported by competent state agencies, including cases of authorized and entrusted import.
The Decree clearly states: Business establishments trading in goods and services not subject to value added tax as prescribed in this Article shall not be entitled to deduction or refund of input value added tax on goods and services not subject to value added tax, except in cases where the 0% tax rate is applied as prescribed in Clause 1, Article 9 of the Law on Value Added Tax.
Decree No. 181/2025/ND-CP takes effect from July 1, 2025.
Source: https://baovanhoa.vn/van-hoa/nhung-doi-tuong-nao-thuoc-linh-vuc-van-hoa-xuat-ban-du-lich-khong-phai-chiu-thue-gia-tri-gia-tang-148333.html
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