Official Letter No. 3577/CT-CS dated September 04, 2025 issued by the Tax Department regarding input value-added tax during the operation and trial run stage, as follows:

by KMC Consulting Company Limited

In case a business establishment with a new investment project, during the investment stage, conducts  operation and trial run activities, if the operation and trial run constitute a criterion or a stage required under technical standards prescribed by specialized laws, and are carried out in accordance with the specific rights and obligations set out in the parties’ contractual agreements, then such operation and trial run activities shall be considered as part of the investment project implementation stage.

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