Official Letter 151/TCT-CS 2025 on Value-Added Tax (VAT)

Official Letter 151/TCT-CS 2025 on Value-Added Tax (VAT)

Legislation

Official Letter 151/TCT-CS 2025 on Value-Added Tax (VAT)

MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
__________
No: 151/TCT-CS
Regarding VAT

SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
______________________
Hanoi, January 10, 2025

 

To: Tax Department of Binh Thuan Province.

The General Department of Taxation has received Official Letters No. 7519/CTBTH-TTKT2 dated November 15, 2024, and No. 6082/CTBTH-TTKT2 dated October 25, 2024, from the Tax Department of Binh Thuan Province regarding VAT. On this matter, the General Department of Taxation provides the following response:

Based on Article 7, Article 16, and Article 19 of Circular No. 219/2023/TT-BTC dated December 31, 2013, of the Ministry of Finance guiding the implementation of the VAT Law and Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government regarding tax calculation, conditions for input tax deduction, and VAT refund procedures for exported goods and services;

Based on Article 2 of Circular No. 25/2018/TT-BTC dated March 16, 2018, of the Ministry of Finance amending and supplementing Clause 4 of Article 18 of Circular No. 219/2013/TT-BTC dated December 31, 2013, (amended and supplemented by Circular No. 130/2016/TT-BTC dated August 12, 2016), which guides VAT refunds;

Based on Clause 1, Point b, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance guiding tax administration, tax refund procedures for VAT;

Based on Article 76 of the 2019 Tax Administration Law regulating the authority to decide VAT refunds;

Based on Clause 1, Article 2, Point b, Clause 3, Article 14 of Decree No. 132/2020/ND-CP dated November 5, 2020, of the Government regarding tax management for enterprises with related-party transactions;

The conditions for input VAT deduction and VAT refund for exported goods and services, as well as the conditions and procedures for VAT refunds, are regulated under Articles 16, 19 of Circular No. 219/2013/TT-BTC and Article 2 of Circular No. 25/2018/TT-BTC, amending and supplementing Clause 4, Article 8 of Circular No. 219/2013/TT-BTC by the Ministry of Finance.

Based on the above regulations, if a business has export activities for goods to a related-party transaction partner and meets the conditions for input VAT deduction and refund for exported goods as per the VAT Law and meets the conditions for documentation and procedures in accordance with tax administration law, the Tax Department will handle the VAT refund in accordance with the regulations and its authority.

The General Department of Taxation provides this opinion for the Tax Department of Binh Thuan Province to be informed.

 

Recipients:

  • As above;
  • Deputy Director General Dang Ngoc Minh (for report);
  • Policy Department, Tax Administration Department (TCT);
  • General Department of Taxation website;
  • Archive: VT, CS.

ON BEHALF OF THE DIRECTOR GENERAL
THE DEPUTY DIRECTOR GENERAL OF POLICY DEPARTMENT




Pham Thi Minh Hien

See details here.