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Are software maintenance services subject to VAT?

Mr. Dong Van Hoan’s company (Hanoi) has 100% state capital, conducts competitive bidding online for a package of non-consulting services for software maintenance services. When bidding, the contractor is letting the value added tax (VAT) be 10%, the bid price is smaller than the approved bidding package estimate.

The Ministry of Finance responded to this issue as follows: ..

Source: baochinhphu.vn

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