Clause 4, Article 17 of Decree 181/2025/ND-CP stipulates cases where the 0% tax rate prescribed in Points b and d, Clause 1, Article 9 of the Law on Value Added Tax 2024 including:
(1) Transferring technology, transferring intellectual property rights abroad.
(2) Overseas reinsurance services.
(3) Credit granting services.
(4) Capital transfer.
(5) derivatives.
(6) Post and telecommunications services.
(7) Export products specified in Clause 14, Article 4 of this Decree.
8. Cigarettes, alcohol, and beer are imported and then exported.
9. Domestically purchased gasoline and oil for sale to businesses in non-taxable areas; cars for sale to organizations and individuals in non-taxable areas.
10. Services provided in Vietnam to organizations and individuals abroad are as follows: sports competitions, art performances, culture, entertainment, conferences, hotels, training, advertising, travel; services provided associated with the sale, distribution, and consumption of products and goods in Vietnam; non-cash payment services.
11. Services provided by businesses to organizations and individuals in the non-taxable zone include: renting houses, halls, offices, hotels, warehouses; transportation services to pick up and drop off workers; food and beverage services (except for industrial food supply services, food and beverage services in the non-taxable zone).
