On May 11th, 2021, Hanoi Tax Department issued Official Letter No. 15172/CTHN-TTHT, thereby:
If the Company provides legal services (legal consultancy, litigation, non-procedural representation…) for foreign organizations, and they are used in Vietnam, such services shall be applied VAT tax rate at 10% as prescribed in Article 11 Circular No. 219/2013/TT-BTC.