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.
Non-taxable entities
Decree No. 181/2025/ND-CP clearly states that non-taxable subjects 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 as follows:
1. Products of crops, forests, livestock, aquaculture, and fishing that have not been processed into other products or have only undergone conventional preliminary processing by organizations and individuals that produce, catch, and sell them and are at the import stage. In particular, products that have only undergone conventional preliminary processing are products that have been newly cleaned, dried, dried, peeled, milled, broken into pieces, crushed into pieces, hulled, peeled, separated from seeds, separated from stems, cut, milled, polished, glued, divided into parts, deboned, chopped, skinned, crushed, rolled, salted, airtightly canned, refrigerated (chilled, frozen), preserved with sulfur gas, preserved by adding chemicals to prevent rotting, soaked in sulfur solution or soaked in other preservative solutions, and other conventional forms of preservation.
In case it cannot be determined, the Ministry of Agriculture and Environment shall be responsible for basing on the production process of crops, planted forests, livestock, aquaculture, and fishing products provided by the taxpayer to determine whether the product has not been processed into other products or has only undergone normal preliminary processing by the organization or individual that produces, catches, sells, and is at the import stage according to the provisions of law.
2. Housing belonging to public property sold by the State to tenants. In which, housing belonging to public property is according to the provisions of the law on housing.
3. Transfer of land use rights in accordance with the provisions of the law on land.
4. The following financial, banking, securities and commercial services:
a) Credit provision services in accordance with the provisions of law on credit institutions and fees specifically stated in the Loan Agreement of the Vietnamese Government with the foreign lender.
b) Lending services of taxpayers that are not credit institutions.
c) Securities business includes securities brokerage, securities trading, securities underwriting, securities investment consulting, securities investment fund management, and securities investment portfolio management in accordance with the provisions of the law on securities.
d) Capital transfer includes the transfer of part or all of the capital invested in another economic organization (regardless of whether or not a new legal entity is established), the transfer of securities, the transfer of capital contribution rights and other forms of capital transfer as prescribed by law, including the case of selling an enterprise to another enterprise for production and business purposes and the purchasing enterprise inherits all rights and obligations of the selling enterprise as prescribed by law. Capital transfer as prescribed in this point does not include the transfer of investment projects or the sale of assets.
d) Debt sale includes sale of payables and receivables, sale of deposit certificates between taxpayers that are not credit institutions.
e) Foreign exchange trading.
g) Derivative products as prescribed by the law on credit institutions, the law on securities and the law on commerce, including: interest rate swaps; forward contracts; futures contracts; call and put option contracts and other derivative products.
h) Selling collateral assets of debts of organizations in which the State owns 100% of the charter capital and established by the Government with the function of buying and selling debts to handle bad debts of Vietnamese credit institutions.
The Ministry of Finance shall detail the securities trading and securities transfer services specified in Points c and d of this Clause.
5. Funeral services include funeral home rental services, funeral cars, burial of the deceased in various forms, grave relocation, grave care and must be provided by establishments with the function of providing funeral services.
6. Maintenance, repair and construction activities using capital contributed by the people and humanitarian aid (accounting for 50% or more of the total capital used for the project; in case the capital contributed by the people and humanitarian aid accounts for less than 50% of the total capital used for the project, the entire value of the project is 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:
a) People's contributions include contributions and sponsorships from organizations and individuals.
b) Historical - cultural relics and scenic spots specified in this clause shall comply with the provisions of the law on cultural heritage.
c) Public service works and infrastructure are works that do not serve business purposes and do not collect fees. The works specified in this point shall be implemented in accordance with the provisions in Point 2, Section I and Section III, Appendix I issued together with Decree No. 06/2021/ND-CP dated January 26, 2021 of the Government detailing the management of quality, construction and maintenance of construction works.
d) Social policy beneficiaries specified in this clause include: meritorious people according to the provisions of the law on meritorious people; social protection beneficiaries receiving subsidies from the state budget; people from poor and near-poor households and other cases as prescribed by law.
7. Teaching and vocational training activities in accordance with the provisions of the law on education and vocational training. In case teaching and vocational training establishments have collection and payment on behalf of others, they are not subject to value added tax; goods and services provided by organizations and individuals to teaching and vocational training establishments are subject to value added tax in accordance with the provisions.
8. 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. Including:
a) Political books are books that propagate the political lines of the Party and State to serve political tasks according to topics and themes, serving anniversaries and traditional days of organizations, levels, sectors and localities; books of statistics and propaganda for the movement of good people and good deeds; books printed with speeches and theoretical studies of Party and State leaders.
b) Textbooks are books used for teaching and learning at all levels from preschool to high school (including reference books for teachers and students suitable for the content of the educational program).
c) Textbooks are books used for teaching and learning in universities, colleges, vocational high schools and vocational training.
d) Legal text books are books that print legal documents of the State.
d) Science and technology books are books used to introduce and guide scientific and technical knowledge directly related to production and science and technology fields.
e) Books printed in ethnic minority languages include bilingual books printed in both common and ethnic minority languages.
g) Propaganda and agitation paintings, photos, and posters are paintings, photos, posters, all kinds of leaflets and brochures serving the purpose of propaganda, agitation, slogans, photos of leaders, Party flags, National flags, Youth Union flags, and Pioneer flags.
9. Public passenger transport by bus, train, inland waterway vehicles within the province, within urban areas and on neighboring routes outside the province with stops to pick up and drop off passengers.
10. Machinery, equipment, spare parts, and materials that cannot be produced domestically and need to be imported for direct use in scientific research and technological development activities; machinery, equipment, spare parts, specialized means of transport, and materials that cannot be produced domestically and need to be imported for exploration and development of oil and gas fields; airplanes, helicopters, gliders, drilling rigs, and ships that cannot be produced domestically and need to be imported to create fixed assets of enterprises or rented from foreign countries for use in production, business, or leasing. Of which:
List of machinery, equipment, spare parts, and supplies that can be produced domestically to serve as a basis for distinguishing them from those that cannot be produced domestically and need to be imported for direct use in scientific research and technological development activities; List of machinery, equipment, spare parts, specialized means of transport, and supplies that can be produced domestically to serve as a basis for distinguishing them from those that cannot be produced domestically and need to be imported for conducting oil and gas exploration and development activities; List of aircraft, helicopters, gliders, drilling rigs, and boats that can be produced domestically to serve as a basis for distinguishing them from those that cannot be produced domestically and need to be imported to create fixed assets of enterprises or leased from foreign countries for use in production, business, or leasing, issued by the Ministry of Finance.
11. Imported goods in case of humanitarian aid, non-refundable aid. Goods and services sold to foreign organizations, individuals, international organizations for humanitarian aid, non-refundable aid to Vietnam. Including:
a) Imported goods in the case of humanitarian aid and non-refundable aid are aid goods according to the provisions of law on receiving, managing and using humanitarian aid and non-refundable aid.
b) For goods and services purchased domestically for humanitarian aid or non-refundable aid to Vietnam, foreign organizations, individuals, and international organizations must send a written document to the sales establishment stating clearly the name of the foreign organization, individual, or international organization purchasing the goods and services for humanitarian aid or non-refundable aid to Vietnam, the quantity or value of the purchased goods and services, and must have confirmation from the competent agencies and units receiving humanitarian aid or non-refundable aid. Agencies and units receiving humanitarian aid or non-refundable aid are responsible for confirming upon request of foreign organizations, individuals, and international organizations.
12. Goods in transit through Vietnam; goods temporarily imported and re-exported; goods temporarily exported and re-imported; raw materials imported for production and processing of export goods under production and processing contracts signed with foreign parties; goods and services traded between foreign countries and non-tariff zones and between non-tariff zones. Goods imported from foreign countries by financial leasing companies are transported directly to non-tariff zones for financial leasing to enterprises in non-tariff zones. Non-tariff zones are implemented in accordance with the provisions of law on export tax and import tax.
Technology transfer in accordance with the Law on Technology Transfer; transfer of intellectual property rights in accordance with the Law on Intellectual Property; software products and software services in accordance with the law on information technology, the law on digital technology industry and related laws. In case of technology transfer, transfer of intellectual property rights accompanied by transfer of machinery and equipment, the business establishment must separate the value of transferred technology and the value of transferred intellectual property rights to determine the subjects not subject to value added tax; in case of failure to separate, the entire contract value is subject to value added tax.
Export products are resources and minerals that have not been processed into other products and export products are resources and minerals that have been processed into other products according to the State's orientation on discouraging and restricting the export of raw resources and minerals specified in the List (Appendix I, Appendix II) issued with this Decree.
For export products that are resources and minerals that have been processed into other products that need to be encouraged for export and have high added value as determined and proposed by the Ministry of Industry and Trade, the Ministry of Finance shall preside over and coordinate with relevant ministries to report to the Government for consideration and decision.
Imported goods in the following cases:
a) Gifts to state agencies, political organizations, socio-political organizations, socio-political-professional organizations, social organizations, socio-professional organizations, and people's armed forces units within the import tax exemption limit according to the provisions of law on export tax and import tax.
b) Gifts and presents within the import tax exemption limit according to the provisions of the law on export tax and import tax from foreign organizations and individuals to Vietnamese individuals; belongings of foreign organizations and individuals according to diplomatic immunity standards and movable assets within the import tax exemption limit according to the provisions of the law on export tax and import tax.
c) Goods within the import tax-free baggage standards according to the provisions of law on export tax and import tax.
d) Imported goods supporting and sponsoring the prevention, control and overcoming of consequences of natural disasters, epidemics and wars are supported and sponsored goods received by ministries, ministerial-level agencies, People's Committees of provinces and cities, and Vietnam Fatherland Front Committees of provinces and cities. Receiving agencies and organizations are responsible for issuing acceptance documents at the request of supporting and sponsoring organizations and individuals.
d) Goods bought, sold and exchanged to serve the production and consumption of border residents are on the List of goods bought, sold and exchanged by border residents according to the provisions of law and within the import tax exemption limit according to the provisions of law on export tax and import tax.
e) National relics, antiques and treasures as prescribed by the law on cultural heritage imported by competent state agencies, including cases of authorized and entrusted import.
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.
Thanh Quang
Source: https://baochinhphu.vn/cac-doi-tuong-khong-chiu-thue-vat-102250701222806323.htm
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