Official Letter No. 3138/CT-CS dated August 13, 2025, from the Tax Department regarding tax policy

• In cases where the tax authority directly determines and assesses import duty,and all conditions stipulated in Article 9 of the Corporate Income Tax Law No. 14/2008/QH12 dated June 3, 2008, of the National Assembly (as amended and supplemented under Law No. 32/2013/QH13 and Law No. 71/2014/QH13) are met, the business establishment may include such tax in deductible expenses when calculating corporate income tax;
• In cases where the input value-added tax (VAT) on imported goods meets the conditions for input VAT deduction for imported goods as prescribed in Article 12 of the Value-Added Tax Law No. 13/2008/QH12 dated June 3, 2008, of the National Assembly (as amended and supplemented under Clause 6, Article 1 of Law No. 31/2013/QH13 dated June 9, 2013, of the National Assembly), the business establishment is entitled to deduct the input VAT;
• Regarding tax declaration: In the “Notes” section of the VAT declaration form No. 01/GTGT issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021, of the Ministry of Finance, it is prescribed: “Items [37] and [38]: Report according to the amount of tax credit adjusted upward/downward in Item II of the supplementary declaration. In cases where the tax authority or competent authority has issued a conclusion or decision on tax handling with corresponding adjustments for previous tax periods, the business shall declare this in the tax return file of the tax period in which  the conclusion or decision is received (no need to submit a supplementary tax return).”

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