- No VAT applies to collections and payments made on behalf of State agencies.
- No invoice issuance is required for such collections and payments.
- This applies when the remuneration received is unrelated to the sale of goods or provision of services.
- Guidance is based on Official Letter No. 4762/CT-CS and relevant government decrees.
Source: english.luatvietnam.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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