Official Letter No. 4850/DON-QLDN1 dated October 15, 2025, issued by the Tax Department of Dong Nai Province regarding non-cash payments, is as follows:

by KMC Consulting Company Limited

In case where a company purchases goods or services authorizes payment to be made through a third party using a non-cash payment method in accordance with Article 26 of Decree No. 181/2025/NĐ-CP dated July 1, 2025, issued by the Government, and the company fully satisfies the conditions for input value-added tax (VAT) deduction as prescribed in Clause 2, Article 14 of Law No. 48/2024/QH15 dated November 26, 2024, promulgated by the National Assembly, and other relevant prevailing regulations, the company is entitled to deduct the input VAT.

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