On December 12, 2022, Hanoi Tax Department issued dispatch No. 61429/CTHN-TTHT, according to which:
In case receiving advance payment before or during service rendering, an invoice has been issued at the time of collection before February 1, 2022 at the tax rate of 10%, but the service is completed within the period from February 1, 2022 to the end of December 31, 2022, the invoiced amount before February 1, 2022, is not eligible for VAT reduction policy; for the remaining unpaid amount, invoiced from February 1, 2022, to the end of December 31, 2022 according to the regulation, the VAT reduction policy will be applied.
