OFFICIAL LETTER NO. 2479/TCT-CS DATED 22 JUNE 2015 OF GDT IN GUIDANCE OF VAT FOR KIND OF BOOKS
According to official letter No. 2479/TCT-CS:
-
Books used in school such as shout name books and recorded score books; contact books; lesson books; set books; other books, pupil’s equipment; subject plan books; general books; reader statistic books; other books other than textbook only considered other kinds of books and imposed on VAT with 5% tax rate (except textbook is not imposed on VAT as instruction of clause 15 article 4 Circular 219/2013/TT-BTC).
-
Books such as accounting books, sale diary books, ledgers,... are common edits used for management for organizations are imposed on 10% VAT tax rate as regulations.
