The Labor Newspaper's Legal Consulting Office replied:

According to the current Law on Value-Added Tax, not all goods and services are subject to the 10% tax rate, but some goods and services are not subject to tax or are subject to tax in Vietnam. 0% or 5% level.

Clause 1.1, Article 3 of Resolution 43/2022/QH 15 stipulates the tax exemption and reduction policy as follows:

a) Reducing the value-added tax rate by 2% in 2022, applicable to groups of goods and services currently applying the value-added tax rate of 10% (remaining 8%), except for some groups the following goods and services: telecommunications, information technology, financial activities, banking, securities, insurance, real estate trading, metals, prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum, chemical products, goods and services subject to excise tax;

b) Allowed to be included in deductible expenses when determining corporate income taxable income for support and sponsorship expenses of enterprises and organizations for COVID-19 prevention activities in Vietnam for the tax year 2022.

Thus, only some goods and services that are applying the 10% value-added tax rate will be entitled to a 2% reduction of the value-added tax rate, to 8% in 2022.