Non-Taxable Goods and Services

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