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Commentary

General (Vietnam)

57 Vietnam

General (Vietnam)

VAT in Vietnam applies at the standard rate of 10% (8% until 31 December 2024) to supplies of taxable goods and services in Vietnam other than:

  1. Ìý

    •ÌýÌýÌýÌý exempt supplies (see 57.33);

  2. Ìý

    •ÌýÌýÌýÌý zero-rated supplies (see

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