Under the provisions of the current Law on VAT in Vietnam, goods and services used by organizations and individuals for production, trading and consumption in Vietnam are generally subject to VAT and legal service is not an exception to this rule. Therefore, even if you are an individual using our legal services and you do not need a VAT invoice, you must also bear VAT on the amount of legal service fees that you have to pay us and we are also liable to issue VAT invoice to you. With the responsibility to pay VAT to the State, we will charge and collect the VAT from you as mentioned above and pay it to the State treasury as prescribed.