- The decree specifies entities exempt from VAT, including: unprocessed or minimally processed agricultural, forestry, livestock, and aquaculture products; state-owned housing sold to current tenants; land use rights transfers; and certain financial, banking, and securities services such as credit services, non-credit institution loans, securities trading, and capital transfers.
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.