Notice about application of Value Added Tax (VAT) to cloud-based solutions

To ensure compliance with applicable Vietnamese laws g, FUJIFILM Business Innovation Vietnam hereby announces the application of Value Added Tax (VAT) to the cloud-based solutions that we provide.

Effective from 19^th Oct 2026, cloud-based solutions, which are subject to taxation under Vietnamese laws will be subject to 10% VAT at the rate in accordance with the applicable regulations.

VAT will be shown separately on quotations, contracts, purchase orders, and financial invoices issued to Customers.

The application of VAT is a statutory compliance requirement under Vietnamese law and does not constitute an adjustment by FUJIFILM Business Innovation Vietnam to the listed goods, service prices.

The application of VAT to cloud computing and online services is intended to ensure compliance with applicable Vietnamese laws, including but not limited to the following instruments:

• Law on Telecommunications No. 24/2023/QH15, providing for cloud computing, cloud computing services, and the provision of telecommunications services and its amendment or guidance of the implementation.
• Law on Value Added Tax No. 48/2024/QH15, providing for taxable objects, the tax base, and VAT rates and its amendment or guidance of the implementation.
• Official Letter No. 296/CT-CS dated 19 January 2026 of the Tax Department under the Ministry of Finance regarding tax policy applicable to cloud computing and online services.

Under the above regulations, cloud-based solutions falling within the relevant scope will be subject to 10% VAT in accordance with the regulations then in force. FUJIFILM Business Innovation Vietnam will collect, declare, and pay VAT in full compliance with the requirements of the competent governmental authorities.

This policy applies to:

• Quotations, contracts, purchase orders, or renewal transactions arising on or after the above effective date.

FUJIFILM Business Innovation Vietnam remains committed to supporting our Customers, providing high-quality solutions and services, and ensuring compliance with applicable laws.

Thank you for your continued trust and cooperation.