Library

Dispatch 17164/BTC-TCT on taxation the loan interest

Profit from lending activities of organizations and individuals which are not credit institutions will not have to pay VAT.

That is the guidance of the Ministry of Finance in Dispatch 17164/BTC-TCT issued on December 11th 2012.

Accordingly, the Ministry has identified the above lending activities are credit services.

This service is one of the subjects that are exempt from tax under the provisions in Paragraph 8, Article 5 of the Law on value added tax.

Dispatch takes effect from the date of issuance.

ANT Lawyers

Recent Posts

The Employment in Vietnam Guide: 12 Key Legal Answers for Foreign Companies Entering the Market

Foreign companies entering Vietnam's thriving market face unique legal questions, especially around employing local talents.…

6 days ago

13 Critical Steps To Respond to Thailand’s Tough Anti-Dumping Investigation on Cold Rolled Stainless Steel

On October 3, 2024, Thailand’s Department of Foreign Trade (DFT) had officially launched an anti-dumping…

3 weeks ago

Anti-Dumping Investigation on Wood Fiber Boards from Thailand and China (AD21)

On September 25, 2024, the Ministry of Industry and Trade officially initiated an anti-dumping investigation…

1 month ago

Kick-Off Event of the 2024 International Mediation Writing Competition in Vietnam

The Weinstein International Foundation (WIF) has officially launched the 2024 International Mediation Writing Competition (IMWC2024).…

1 month ago

The 2024 Law on the Organization of Courts in Vietnam: Judicial Reform Towards Transparency

In recent years, Vietnam has continuously enhanced its legal framework to meet the demands of…

1 month ago

Real Estate Tax Policy in Vietnam: 10 Insights for Understanding the Challenges and Opportunities

Vietnam’s dynamic economic growth and hot real estate market have drawn the attention of investors…

2 months ago