The National Assembly agreed to maintain the reduction of the VAT rate by 2% according to Resolution 43/2022/QH15 from 1 January 2024 to 30 June 2024 for goods and services currently subject to a 10% VAT rate (reduced to 8%).
However, this regulation does not apply to certain groups of goods and services, including telecommunications, information technology, financial activities, banking, securities, insurance, real estate business, metals, finished metal products, mining products (excluding coal mining), coke, refined petroleum products, chemical products, and goods and services subject to special consumption tax.
According to the official website of the National Assembly of Vietnam.
https://quochoi.vn/tintuc/Pages/tin-hoat-dong-cua-quoc-hoi.aspx?ItemID=82674