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MINISTRY OF FINANCE
GENERAL TAXATION DEPARTMENT
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No: 407/TCT-CS
Regarding Value-Added Tax
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, January 23, 2025
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To: The Tax Department of Phu Tho Province.
The General Department of Taxation has received official letter No. 1612/CTPTH-TTKT3 dated August 30, 2024, from the Tax Department of Phu Tho Province regarding Value-Added Tax (VAT). In this regard, the General Department of Taxation has the following opinion:
Pursuant to Clause 3, Article 1 of Law No. 106/2016/QH13 dated April 19, 2016, amending and supplementing Clauses 1 and 2, Article 13 of the VAT Law 13/2008/QH12 (amended and supplemented by Law No. 31/2012/QH13), which stipulates the VAT refund;
Pursuant to Clause 6, Article 1 of Decree No. 100/2016/ND-CP dated July 1, 2016, amending and supplementing Article 10 of Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government (amended and supplemented by Decree No. 12/2015/ND-CP dated February 12, 2015), which stipulates the VAT refund;
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, Article 10 of Decree No. 209/2013/ND-CP (amended and supplemented by Decree No. 100/2016/ND-CP), which stipulates the VAT refund for investment projects;
Pursuant to Clause 3, Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016, of the Ministry of Finance, amending and supplementing Article 18 of Circular No. 219/2013/TT-BTC dated December 31, 2013, guiding VAT refund;
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 dated July 29, 2022, of the Government and amending and supplementing Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance, guiding VAT refund 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 by Article 2 of Circular No. 13/2023/TT-BTC dated February 28, 2023), guiding the VAT refund application for investment projects;
Pursuant to Clause 1, Article 89 of the Construction Law No. 50/2014/QH13 dated June 18, 2014, which stipulates the objects and types of construction permits;
Pursuant to Clause 2, Article 95 of the Construction Law No. 50/2014/QH13 dated June 18, 2014, which stipulates the application dossier for new construction permits;
Pursuant to Clauses 7 and 16, Article 16, and Clause 1, Article 81 of Decree No. 16/2022/ND-CP dated January 28, 2022, of the Government, regulating the administrative sanctions on construction violations.
Based on the above regulations, in cases where a business establishment is eligible for a VAT refund for investment projects in accordance with the law on VAT and has submitted a VAT refund application according to tax management regulations, the Tax Department should review the case in accordance with investment law, construction law, VAT law, and the actual situation of the specific application for VAT refund.
The law on construction has specific provisions regarding the act of constructing projects without a construction permit. In case of difficulties in determining the procedures and steps to implement investment projects, the Tax Department is requested to consult with the competent local authorities, and based on that, review and handle the case in accordance with regulations.
The General Department of Taxation provides this response for the Tax Department of Phu Tho Province to be informed.
Recipient:
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As above;
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Deputy General Director Dang Ngoc Minh (for reporting);
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PC Department, CST Department (MoF);
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PC, KK Department (General Department of Taxation);
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TCT Website;
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File: VT, CS.
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For the GENERAL DIRECTOR,
On behalf of the Director of Policy Department,
The Deputy Director of Policy Department
Pham Thi Minh Hien
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See details here.