The Official Letter No. 406/TCT-CS 2025 on Value-Added Tax.

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION _______ No. 406/TCT-CS Regarding Value-Added Tax

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

 

 

Kính gửi: Cục Thuế tỉnh Bình Phước.

 

To: The Department of Taxation of Binh Phuoc Province.

The General Department of Taxation has received Official Letters No. 1014/CTBPH-TTKT2 dated October 30, 2024, and No. 804/CTBPH-TTKT2 dated September 9, 2024, from the Department of Taxation of Binh Phuoc Province regarding Value-Added Tax (VAT). On this matter, the General Department of Taxation has the following comments:

Based on Clause 3, Article 1 of Law No. 106/2016/QH13 dated April 19, 2016, which amends and supplements Clause 1 and Clause 2 of Article 13 of the VAT Law No. 13/2008/QH12 (as amended by Law No. 31/2012/QH13), which governs VAT refunds;

Based on Clause 6, Article 1 of Decree No. 100/2016/ND-CP dated July 1, 2016, which amends and supplements Article 10 of Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government (as amended by Decree No. 12/2015/ND-CP dated February 12, 2015) governing VAT refunds;

Based on Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022, of the Government, which amends and supplements Clause 2 of Article 10 of Decree No. 209/2013/ND-CP (as amended by Decree No. 100/2016/ND-CP) regarding VAT refunds for investment projects;

Based on Clause 3, Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016, of the Ministry of Finance, which amends and supplements Article 18 of Circular No. 219/2013/TT-BTC dated December 31, 2013, providing guidance on VAT refunds;

Based on Clause 3, Article 1 of Circular No. 13/2023/TT-BTC dated February 28, 2023, of the Ministry of Finance, which provides guidance on Decree No. 49/2022/ND-CP dated July 29, 2022, of the Government and amends and supplements Circular No. 80/2021/TT-BTC dated September 29, 2021, on VAT refunds for investment projects;

Based on Point a, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance (amended by Article 2 of Circular No. 13/2023/TT-BTC dated February 28, 2023), which provides guidance on the documentation for VAT refund requests for investment projects;

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

Based on Clause 2, Article 95 of the Construction Law No. 50/2014/QH13 dated June 18, 2014, governing the documentation for new construction permit requests;

Based on 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 violations in construction;

Based on the above regulations, if a business is eligible for VAT refunds for an investment project under the VAT law and has submitted a VAT refund request according to tax management regulations, the Department of Taxation should review the case based on investment laws, construction laws, VAT laws, and the actual situation of each specific case to determine the VAT refund in accordance with the law and authority.

In case of difficulties in determining the procedures for the implementation of investment projects, the Department of Taxation should consult with relevant local authorities and report to the Provincial People's Committee for guidance. Based on this, the Department of Taxation will review and handle the case according to the law and authority.

The General Department of Taxation provides these comments for the Department of Taxation of Binh Phuoc Province to be informed.

Recipients: As above; Deputy Director General Dang Ngoc Minh (for reporting); Department of CST, Department of QLCS, PC Department (MOF); PC, KK Departments (GDT); GDT Website; Archives: VT, CS.

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

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