Revenues from business, machines and insurance leasing, construction and installation without the supply of raw materials, machinery and equipment will be subject to a value-added tax rate of 5%.
For production, transportation and services in association with products, construction and installation with the supply of raw materials, machinery and equipment, the rate is 3% and other business activities, the rate is 2%.
The trade distribution, goods supply, materials, supplies, machinery and equipment; distribution and goods supply, materials, supplies,machinery and equipment in accordance with service in Viet Nam will be subject to a corporate income tax of 1%; for services, equipment leasing, insurance, oil rig rent, the tax is 5%; for production, business, transportation (including shipping, air transport), it is 2%; for the transfer of securities, certificates of deposit, foreign reinsurance, and reinsurance commission, the rate is 0.1%.
By Thuy Dung