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MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION
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No: 758/TCT-CS
Regarding Value-Added Tax Policy
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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Hanoi, February 21, 2025
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To: Tax Department of Quang Ninh Province.
The General Department of Taxation has received Official Letter No. 11006/CTQNI-TTKT3 dated December 12, 2024, from the Tax Department of Quang Ninh Province regarding the Value-Added Tax (VAT) policy. Regarding this issue, the General Department of Taxation has the following comments:
Pursuant to the provisions in 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 (as amended by Law No. 31/2012/QH13) on tax refunds for investment projects;
Pursuant to Clause 6, Article 1 of Decree No. 100/2016/NĐ-CP dated July 1, 2016, of the Government amending and supplementing Article 10 of Decree No. 209/2013/NĐ-CP dated December 18, 2013 (as amended by Decree No. 12/2015/NĐ-CP dated December 20, 2015) regarding VAT refunds 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, providing guidelines on VAT refunds for investment projects;
Pursuant to Clause 3, Article 1 of Decree No. 49/2022/TT-BTC dated July 29, 2022, of the Government amending and supplementing certain provisions of Decree No. 209/2013/NĐ-CP dated December 18, 2013, which provides detailed regulations and guidance on implementing certain provisions of the VAT Law, as amended by Decrees No. 12/2015/NĐ-CP, No. 100/2016/NĐ-CP, and No. 146/2017/NĐ-CP on 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 amending and supplementing some provisions of Circular No. 219/2013/TT-BTC dated December 31, 2013 (as amended by Circulars No. 26/2015/TT-BTC dated February 27, 2015, and No. 130/2016/TT-BTC dated August 12, 2016) on VAT refunds;
Pursuant to Clause 2, Article 28 of Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance providing guidelines for the implementation of certain provisions of the Tax Administration Law and Decree No. 126/2020/NĐ-CP dated October 19, 2020, of the Government detailing certain provisions of the Tax Administration Law regarding VAT refund application files;
Pursuant to Article 99 of the 2013 Land Law;
Pursuant to Article 43 of Decree No. 15/2021/NĐ-CP dated March 3, 2021, of the Government detailing some contents on the management of construction investment projects;
Pursuant to Clause 1, Article 76 of the Tax Administration Law No. 38/2019/QH14 regarding the authority to decide on VAT refunds.
Based on the above provisions, in the case where the Vietnam Hung Technology Industrial Park Joint Stock Company registers business operations and VAT payment under the deduction method, and has a new investment project in accordance with the Investment Law, with cumulative unclaimed input VAT of 300 million VND or more from goods and services incurred during the investment phase, the company falls under the subject and case of VAT refund for investment projects according to the VAT refund application as per the VAT law. If the company meets the procedures and the VAT refund application dossier in accordance with tax administration law, the Tax Department of Quang Ninh Province shall consider and process the VAT refund as per the regulations and their authority.
In case any issues arise in determining the procedures and processes for implementing the investment project, the Tax Department is requested to consult with the specialized state management authorities at the local level and then process the issue in accordance with the law.
The General Department of Taxation provides this information for the Tax Department of Quang Ninh Province to be aware of and follow.
Recipients:
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As mentioned above;
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Deputy General Director Dang Ngoc Minh (for reporting);
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PC Division, KK Division;
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TCT Website;
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Archive: VT, CS (3b).
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ON BEHALF OF THE GENERAL DIRECTOR
DEPUTY DIRECTOR OF THE POLICY DIVISION
Pham Thi Minh Hien
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See details here.