Official Letter No. 3967/CT-CS dated September 22, 2025 of the Tax Department regarding VAT policy

• In case the Company has an investment project that is not eligible for VAT refund, the Company shall declare the input VAT of the investment project together with the VAT of production and business activities in Form No. 01/GTGT. If the Company has already declared the VAT of an investment project that is not eligible for VAT refund in Form No. 02/GTGT, it is permitted to make supplementary declarations for the relevant tax periodsin accordance with the provisions of the Law on Tax Administration.
• In case an investment project that is eligible for VAT refund has been completed and put into operation, the input VAT of the investment project that is not refunded shall be carried forward and declared in Form No. 01/GTGT in the subsequent tax period from the time the investment project has been completed and put into operation.

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