Official Letter No. 2781/CT-CS dated July 30, 2025, regarding Value Added Tax policy is as follows:
by KMC Consulting Company Limited
For the replacement invoices issued by KPMG to the IESC Office in Vietnam for the procurement of goods and services to implement the non-refundable ODA project “Promoting Reform and Enhancing Connectivity Capacity of Small and Medium Enterprises” funded by USAID, if the services provided by KPMG are performed in Vietnam and comply with the SME connectivity project as stipulated under Contract No. 185018 dated September 5, 2018, between IESC (USA) and KPMG, then input VAT shall be deductible and refundable in accordance with regulations.
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