On December 28, 2023, the Government issued Decree 94/2023/NĐ-CP, outlining the value-added tax reduction policy in accordance with Resolution 110/2023/QH15. Subjects of Value-Added Tax Reduction Specifically, Article 1 of Decree 94/2023/NĐ-CP specifies that the value-added tax reduction will be applied to groups of goods and services subject to a tax rate of 10%, excluding the…