Official Letter No. 241/TCT-CS 2025 on Value Added Tax Policy

Official Letter No. 241/TCT-CS 2025 on Value Added Tax Policy

Legislation

Official Letter No. 241/TCT-CS 2025 on Value Added Tax Policy

MINISTRY OF FINANCE
GENERAL TAX DEPARTMENT
________
No: 241/TCT-CS
Regarding Value Added Tax Policy

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
_______________________
Hanoi, January 16, 2025

 

 

To:

 

  • Department of Taxation of Dong Thap Province;
  • Vinh Phuoc One Member Limited Liability Company.
    (Address: An Phu Hamlet, An Nhon Commune, Chau Thanh District, Dong Thap Province).

The General Department of Taxation has received Document No. 23/VP-2024 from Vinh Phuoc One Member Limited Liability Company regarding the value-added tax policy. On this matter, the General Department of Taxation provides the following response:

On May 5, 2023, the General Department of Taxation issued Official Letter No. 1605/TCT-CS in response to the Department of Taxation of Dong Thap Province (a photocopy is attached). It is suggested that the Department of Taxation of Dong Thap Province work with the Company to clarify the Tax Department’s handling of the Company’s tax refund application. If there are any issues, the Department of Taxation is advised to report to the General Department of Taxation, including a clear analysis of the legal grounds, the dossier, the tax refund difficulties of the Company, and specific proposed solutions. If the Company disagrees with the Tax Department’s decision, it should exercise the taxpayer's rights under Article 16 of the Tax Administration Law No. 38/2019/QH14 dated June 13, 2019.

The General Department of Taxation provides this feedback for the Department of Taxation of Dong Thap Province and Vinh Phuoc One Member Limited Liability Company to be informed.

Recipients:

  • As above;
  • Deputy Director General Dang Ngoc Minh (for reporting);
  • PC-TCT Department;
  • General Department of Taxation Website;
  • Archives, CS.

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




Pham Thi Minh Hien

 

 

MINISTRY OF FINANCE
GENERAL TAX DEPARTMENT
________
No: 1605/TCT-CS
Regarding Value Added Tax

SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
_______________________
Hanoi, May 5, 2023

To: The Department of Taxation of Dong Thap Province

The General Department of Taxation has received Document No. 23/CT-TTKT2 dated January 5, 2023, from the Department of Taxation of Dong Thap Province regarding Value Added Tax (VAT). On this matter, the General Department of Taxation provides the following comments:

Based on Clause 5, Clause 6, Article 3 of the Investment Law No. 61/2020/QH14 dated June 17, 2020, regarding investment expansion projects and new investment projects;

Based on Article 112 of the Tax Administration Law No. 38/2019/QH14, which outlines the duties and powers of tax authorities to issue tax inspection decisions and the responsibilities of tax officers in conducting tax inspections;

Based on Clause 6, Article 1 of Decree No. 100/2016/ND-CP dated July 1, 2016, by the Government regarding tax refunds for investment projects;

Based on Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022, by the Government regarding tax refunds for investment projects.

As stated in Document No. 23/CT-TTKT2 dated January 5, 2023, from the Department of Taxation of Dong Thap Province, on October 7, 2020, the Department of Taxation issued a tax inspection decision for Vinh Phuoc Food One Member Limited Liability Company, covering the inspection period from October 2018 to August 2020. The inspection team and the Company signed the tax inspection minutes. Therefore, the Department of Taxation of Dong Thap Province is requested to act according to the Tax Administration Law, VAT law, and related legal regulations within its authority.

The General Department of Taxation provides this feedback for the Department of Taxation of Dong Thap Province to be informed.

Recipients:

  • As above;
  • Deputy Director General Dang Ngoc Minh (for reporting);
  • PC, KK Department (TCT);
  • Archives, CS.

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




Pham Thi Minh Hien

See details here.