Passenger Transportation by Bus is Exempt from Value-Added Tax
Pursuant to Clause 16, Article 5 of the 2008 Law on Value-Added Tax, the subjects not subject to value-added tax are stipulated as follows:
- State-owned houses sold by the State to current tenants.
- Transfer of land use rights.
- ...................................
- Public passenger transportation by bus, tram.
Thus, it can be seen that public passenger transportation by bus will not be subject to value-added tax.
Respectfully!
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