1. Which training services are not subject to VAT?
Pursuant to Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance guiding the implementation of the Law on VAT and Decree No. 2013/209/ND-CP dated December 2013, 18 of the Government on detailing and guiding the implementation of a number of articles of the Law on VAT with the following provisions:
Pursuant to the above provisions, if the training activities specified in Clause 13, Article 4 are not subject to VAT, they are not subject to VAT according to the provisions of Clause 13, Article 4 of Circular No. 219/2013/TT-BTC.
2. Are vocational training services subject to VAT?
Pursuant to Circular No. 219/2013/TT-BTC dated December 31, 12 of the Ministry of Finance guiding the implementation of the Law on VAT and Decree No. 2013/209/ND-CP dated December 2013, 18 of the Government on detailing and guiding the implementation of a number of articles of the Law on VAT with the following provisions:
SoTo determine whether vocational skills training is subject to VAT or not, it is necessary to determine whether the vocational skills training is taxable. teaching or vocational training according to the law?.
You need to base yourself on the Law on Vocational Education No. 74/2014/QH13 dated November 27, 11 to determine if that professional skill training activity actually meets the regulations on teaching and vocational training. according to the law or not.