- Public Rulings address GST treatment of supplies of properties for transitional housing
- BR Pub 24/01 applies to exempt supplies for accommodation in a dwelling
- BR Pub 24/02 and BR Pub 24/03 apply to non-exempt supplies
- Rulings only apply to supplies made by landlords to organisations for HUD’s transitional housing programme
- BR Pub 24/01 specifically addresses exempt supplies for transitional housing
- Ruling applies to lease of self-contained property for transitional housing services
- Supply of head-lease is exempt under Taxation Laws
- Ruling applies from 7 June 2024 to 6 June 2027
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.
Latest Posts in "Vietnam"
- Determining Product Groups Eligible for VAT Reduction Under Decree 174/2025/NĐ-CP
- Summary of Recent Legislative Updates on Tax Administration and Various Tax Policies as of August 2025
- New VAT Guidelines for Entities in Vietnam Start on July 1, 2025
- Vietnam and MERCOSUR FTA Negotiations: Expanding Market Access in Latin America
- Vietnam’s New Tax Compliance Rules for E-Commerce and Digital Platforms Effective July 2025
