Official Letter 117/CT-CS dated 12/03/2025 of the Department of Taxation on value-added tax (VAT) policies

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Official Letter 117/CT-CS dated 12/03/2025 of the Department of Taxation on value-added tax (VAT) policies as follows:

by KMC Consulting Company Limited

According to the provisions of the VAT law, the input VAT amount after the project is completed and put into operation will not be refunded VAT for the investment project but will be carried forward to the VAT declaration of production and business activities, form No. 01/GTGT in the next tax period from the time the investment project is completed and goes into operation.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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