Official Letter No. 2743/QNG-QLDN1 dated November 6, 2025, issued by the Quang Ngai Provincial Tax Department regarding the declaration of value-added tax (VAT) for investment projects, provides guidance as follows:

by KMC Consulting Company Limited

  • For input VAT amounts that are not eligible for VAT refund under an investment project, taxpayers shall declare them together with the regular VAT return dossier using Form No. 01/GTGT (applicable to taxpayers adopting the credit method and engaged in production and business activities).
  • In cases where the company has input VAT of the investment project eligible for refund in accordance with the aforementioned regulations but does not apply for a VAT refund and wishes to carry it forward to its production and business activities, the company is permitted to carry forward such input VAT for continued declaration and crediting against the output VAT of production and business activities once the project is put into operation.

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