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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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No: 6141/TCT-CS
Regarding Value Added Tax (VAT) Policy.
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, December 20, 2024
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To: KIEN GIANG PROVINCIAL TAX DEPARTMENT
The General Department of Taxation has received Official Letters No. 1686/CTKGI-NVDTPC dated October 25, 2024, and No. 1468/CTKGI-NVDTPC dated September 16, 2024, from Kien Giang Provincial Tax Department regarding the VAT policy. Regarding this matter, the General Department of Taxation has the following opinion:
Based on Clause 3, Article 1 of Law No. 106/2016/QH13 dated April 6, 2016, amending and supplementing Clause 1 and Clause 2 of Article 13 of the VAT Law No. 13/2008/QH12 (which was amended by Law No. 31/2013/QH13), which regulates VAT refund;
Based on 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 (as amended by Decree No. 12/2015/ND-CP dated December 20, 2015) 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, amending and supplementing Article 18 of Circular No. 219/2013/TT-BTC dated December 31, 2013, which provides guidance on VAT refunds for investment projects;
Based on Clause 3, Article 1 of Decree No. 49/2022/TT-BTC dated July 29, 2022, of the Government, amending and supplementing several articles of Decree No. 209/2013/ND-CP dated December 18, 2013, of the Government, which details and provides guidance for the implementation of certain articles of the VAT Law, which has been amended and supplemented by Decree No. 12/2015/ND-CP, Decree No. 100/2016/ND-CP, and Decree No. 146/2017/ND-CP, regarding VAT refunds for investment projects;
Based on Clause 3, Article 1 of Circular No. 13/2023/TT-BTC dated February 28, 2023, of the Ministry of Finance, amending and supplementing several articles of Circular No. 219/2013/TT-BTC dated December 31, 2013, of the Ministry of Finance (as amended by Circular No. 26/2015/TT-BTC dated February 27, 2015, and Circular No. 130/2016/TT-BTC dated August 12, 2016) regarding VAT refunds;
Based on Point a, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance, which guides the implementation of certain articles of the Tax Administration Law and Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government, which provides detailed regulations on certain articles of the Tax Administration Law, regarding VAT refund application procedures;
Based on Clause 1, Clause 4 of Article 3, and Articles 40 and 41 of the Investment Law No. 61/2020/QH14, which explains terms, content of the investment registration certificate, and adjustments to investment projects;
Based on Clause 1, Article 76 of the Tax Administration Law No. 38/2019/QH14, which provides authority on VAT refund decisions;
Based on the above regulations and the documents provided by the Kien Giang Provincial Tax Department, the investment project of Tắc Cậu Seafood Joint Stock Company does not fall under the scope of VAT refund for new investment projects as prescribed in Clause 3, Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022, of the Government.
The General Department of Taxation provides this information for the Kien Giang Provincial Tax Department to be aware of and implement.
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Recipients:
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As above;
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Deputy Director General Dang Ngoc Minh (for reporting);
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Policy Department, Tax Administration Department (TCT);
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TCT Website;
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Archive: VT, CS (4b).
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On behalf of the Director General of the General Department of Taxation
For the Head of the Policy Department
Deputy Head
Pham Thi Minh Hien
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See details here.