Resolution No. 110/2023/QH15 dated November 29, 2023 of the National Assembly promulgated in the 6th session of the 15th National Assembly
Accordingly, the National Assembly officially approved the extension of the 2% value-added tax reduction until June 30, 2024, specifically:
A reduction of 2% of the value-added tax rate for groups of goods and services specified at Point a, Section 1.1, Clause 1, Article 3 of the National Assembly’s Resolution No. 43/2022/QH15 on fiscal and monetary policies to support the socio-economic recovery and development program from January 1, 2024 to June 30, 2024.
Assign the Government to organize the timely and effective implementation, without affecting the State budget revenue and overspending estimates for 2024 according to the Resolution of the National Assembly, and report to the National Assembly on the results of the implementation at the 7th session of the 15th National Assembly.
For other contents of the Resolution, please refer to the attached file.