Who is Required to Pay Value-Added Tax?

Based on Article 4 of the 2008 Law on Value-Added Tax, the regulation regarding VAT payers is as follows:

Value-added tax payers are organizations and individuals that produce and trade goods and services subject to value-added tax (hereinafter referred to as business establishments) and organizations and individuals that import goods subject to value-added tax (hereinafter referred to as importers).

Goods and services used for production, business, and consumption in Vietnam are subject to value-added tax, except for the subjects specified in Article 5 of this Law (Article 3).

Therefore, organizations and individuals that produce, trade goods and services, and organizations and individuals that import goods, which are not the subjects specified in Article 5 of this Law, will be VAT payers.

Sincerely!