Official Letter No. 2286/CT-NVT dated July 4, 2025, issued by the Tax Department regarding tax-related issues is as follows:

by KMC Consulting Company Limited

1. Regarding the VAT declaration and payment for construction activities carried out in other provinces:

  • Prior to January 1, 2022: Comply with the provisions of Clause 1, Article 9 of the Law on Tax Administration No. 38/2019/QH14 and Point đ, Clause 1 and Clause 6, Article 11 of Circular No. 156/2013/TT-BTC dated November 6, 2013 (as amended and supplemented under Point a and Point e, Clause 1, Article 2 of Circular No. 26/2015/TT-BTC dated February 27, 2015) issued by the Ministry of Finance;
  • From January 1, 2022: Comply with the provisions of Clause 1, Article 9 of the Law on Tax Administration No. 38/2019/QH14 and Articles 13, 25, 41, 42, Point g, Clause 1, Article 45, Article 46 and Clause 5, Article 47 of Circular No. 80/2021/TT-BTC dated September 29, 2021 issued by the Ministry of Finance.

2. Regarding the settlement of tax refund applications:

On March 27, 2025, the Tax Department issued Official Letter No. 334/CT-NVT in response to inquiries on tax issues sent by the Regional Sub-Department of Taxation XIII (now Lam Đong Provincial Tax Department) and Trung Nam Construction and Installation Joint Stock Company.

3. Regarding tax enforcement for outstanding VAT from out-of-province construction activities:

According to the debt management procedures issued together with Decision No. 1129/QĐ-TCT dated July 20, 2022, and the tax debt enforcement procedures issued together with Decision No. 1795/QĐ-TCT dated November 11, 2022, by the General Department of Taxation, it is temporarily instructed that enforcement and collection shall not be taken  for tax debts pending offset against refundable amounts while the tax authority is in the process of resolving the refund and simultaneous offset against state budget revenue.

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