Non-Taxable Goods and Services

Study Notes

Non-Taxable Goods and Services

Agricultural products that are unprocessed or have undergone only preliminary processing, including:
Products from planting, animal husbandry, fishery, and aquaculture
Breeds of animals, plants, and other breeding materials
Agricultural services, including:
Irrigation and drainage
Plowing and harrowing
Harvesting agricultural products
Providing fertilizers and specialized machinery for agricultural production
Salt products, including:
Salt produced from seawater
Natural salt
Refined salt
Iodized salt
State-owned houses, including:
Houses sold by the state to tenants
Transferring land use rights
Insurance services, including:
Life insurance
Health insurance
Insurance for students
Insurance for crops and livestock
Other agricultural insurance services
Financial, banking, and securities services, including:
Credit granting
Loaning
Discounting
Redeveloping
Bank guarantees
Financial leasing
Issuing credit cards
Healthcare and veterinary services, including:
Medical examination and treatment
Disease prevention for humans and animals
Family planning services
Rehabilitation and palliative care
Care for the elderly and people with disabilities
Patient transportation
Public postal and telecommunications services, including:
Internet access for the general public
Services for maintaining zoos, gardens, parks, and public streets
Repair and maintenance of public works, including:
Cultural, artistic, and public service projects
Infrastructure and social housing projects funded by donations or humanitarian aid
Education and vocational training services, including:
Foreign language training
Computer skills training
Music, dance, and art training
Sports training
Childcare and other vocational training
Broadcasting and television services funded by the state budget
Publishing, importing, and distributing:
Newspapers
Magazines
Textbooks
Educational materials
Public transportation services, including:
Bus and electric train transportation within and between provinces
Imported goods, including:
Machinery and equipment for scientific research and development
Goods for oil and gas exploration
Special cases such as humanitarian aid and non-refundable aid
Weapons and military equipment for national defense and security
Goods imported for humanitarian aid or non-refundable aid
Goods transshipped or transited through Vietnam's territory
Technology transfer and intellectual property transfer
Imported gold in the form of bars, plates, and unprocessed gold
Unprocessed mineral resources extracted for export
Artificial body parts and medical equipment, including:
Prosthetics
Wheelchairs
Specialized medical devices
Goods and services provided by individual business households with annual revenue of VND 100 million or less
Goods and services not required to declare and pay VAT, including:
Duty-free goods
National reserve goods
State fee collection activities
Bomb and mine clearance by national defense units

Description

This quiz covers goods and services that are exempt from taxation, including agricultural products, services, and salt products. It explains the types of products and services that fall under this category.