Updated at 19/05/2023 - 09:40 am
Which training services are not subject to VAT?
Are professional skills training services subject to VAT?
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.
Are professional skills 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:
Thus, in order to determine whether professional skills training is subject to VAT or not, it is necessary to determine whether the training in professional skills is subject to VAT. 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.
