Official Letter No. 405/TCT-CS 2025 regarding Value-Added Tax (VAT)

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION _____________ No: 405/TCT-CS Regarding Value-Added Tax (VAT)

SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ________________________ Hanoi, January 23, 2025

 

To: The Tax Department of Nghe An Province.

The General Department of Taxation has received Official Letter No. 5532/CT-TTKT1 dated October 30, 2024, from the Tax Department of Nghe An Province regarding Value-Added Tax (VAT). In response to this issue, the General Department of Taxation provides the following opinion:

Pursuant to Clause 3, Article 1 of Law No. 106/2016/QH13 dated April 19, 2016, amending and supplementing Clause 1 and Clause 2 of Article 13 of the VAT Law No. 13/2008/QH12 (which was amended and supplemented by Law No. 31/2012/QH13) regulating VAT refunds;

Pursuant to Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022, of the Government amending and supplementing Clause 2 of Article 10 of Decree No. 209/2013/ND-CP (amended and supplemented by Decree No. 100/2016/ND-CP) regulating VAT refunds for investment projects;

Pursuant to Clause 3, Article 1 of Circular No. 13/2023/TT-BTC dated February 28, 2023, of the Ministry of Finance guiding Decree No. 49/2022/ND-CP of the Government and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance on VAT refunds for investment projects;

Pursuant to Point a, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance (amended and supplemented in Article 2 of Circular No. 13/2023/TT-BTC dated February 28, 2023) guiding the VAT refund dossier for investment projects;

Pursuant to Clause 1, Article 89 of the Construction Law No. 50/2014/QH13 dated June 18, 2014, regulating subjects and types of construction permits;

Pursuant to Clause 2, Article 95 of the Construction Law No. 50/2014/QH13 dated June 18, 2014, regulating the dossier for requesting a new construction permit;

Pursuant to Clauses 7, 16 of Article 16, and Clause 1 of Article 81 of Decree No. 16/2022/ND-CP dated January 28, 2022, of the Government, regulating administrative penalties for construction violations.

Based on the above regulations, in cases where a business is eligible for VAT refunds for investment projects as per VAT law, and has submitted a VAT refund dossier according to tax management laws, the Tax Department is requested to review the VAT refund request based on investment laws, construction laws, VAT laws, and the actual situation of the specific dossier to determine whether to approve the VAT refund, within its authority.

Construction laws already provide specific regulations for the act of organizing construction without a construction permit. In cases where issues arise in determining the procedures and steps for implementing an investment project, the Tax Department should consult with the relevant local state management authorities and process the case according to the proper regulations.

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

Recipients: As above; Deputy General Director Dang Ngoc Minh (for reporting); PC, CST Department (Ministry of Finance); PC, KK Department (General Department of Taxation); General Department's website; Archival: VT, CS.

On behalf of the General Director On behalf of the Head of the Policy Department Deputy Head of the Department         Pham Thi Minh Hien

See details here.