Social insurance

On December 27, 2016, the General Department of Taxation provided guidance in Official
Dispatch 6051/TCT-CS on VAT on software repair services as follows:

– Computer software includes software products and software services as prescribed by law.

– Software services are activities that directly support and serve the production,
installation, exploitation, use, upgrade, warranty, maintenance of software and other similar
activities related to software. 

Accordingly, software repair services are not subject to VAT according to the instructions in
Clause 21, Article 4 of Circular 219/2013/TT-BTC.