Subjects applying the policy of reducing VAT from 10% to 8% in 2022 Applied to groups of goods and services currently applying the value-added tax rate of 10% (remaining 8%). Except for the following cases: Telecommunication, Information technology,Financial activities,Bank,Stock, Insurrance, Real estate business, Metal production and manufacture of prefabricated metal products, Mining industry (excluding coal mining), Coke production, Refined petroleum, Manufacture of chemicals and chemical products, Goods and services subject to excise tax.