Ruling: Are waste collection and transportation services subject to VAT?

• Mr. Lam Huu Phuoc works in a state-owned unit that is responsible for a part of regular activities in the field of urban public services.
• The unit receives revenue from two sources: orders using state budget funds and environmental sanitation services used by organizations and households.
• For the revenue from organizations and households, the unit must issue invoices and pay VAT and corporate income tax to the state.
• Mr. Phuoc asks if the revenue from orders using state budget funds is subject to VAT and corporate income tax.
• The Quang Ngai Provincial Tax Department provides guidance on the applicable regulations.
• The guidance refers to the regulations on VAT and corporate income tax in the Ministry of Finance’s Circular No. 219/2013/TT-BTC and Circular No. 78/2014/TT-BTC.

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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