Nguyễn Đại Dương
f639de48ea
[IMP] l10n_vn: add VAT exemption tax
...
This commit add a new tax call VAT exemption for VN accounting
-Exempt goods and services
There are stipulated categories of VAT exemptions, including certain
agricultural products; goods/services provided by individuals having
annual revenue of 100 million Vietnamese dong (VND) or below; imported
or leased drilling rigs, airplanes and ships of a type that cannot be
produced in Vietnam; transfer of land use rights (LUR) (detailed
guidance is provided to specific cases); various financial services;
various securities activities including fund management; capital
assignments; foreign currency trading; debt factoring; certain types of
insurance; medical services and elderly/disabled people care service;
postal and telecommunications provided by the Government; education,
printing/publishing, public transportation, export of unprocessed
natural resources, etc.
read more at
https://taxsummaries.pwc.com/vietnam/corporate/other-taxes
https://www.sumup.com/en-gb/invoices/dictionary/vat-exemption/
Part-of: odoo/odoo#161457
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