Official Letter No. 758/TCT-CS dated 21/02/2025 of the General Department of Taxation on the case where the company registers for business, registers to pay VAT by the deduction method, has a new investment project in accordance with the Law on Investment

by KMC Consulting Company Limited

  • If the Company has an input VAT amount of goods and services arising in the cumulative investment period that has not been fully deducted from VND 300 million or more, the Company shall be subject to and subject to VAT refund for the investment project in accordance with the VAT law.
  • If the Company meets the procedures and dossiers for VAT refund in accordance with the law on tax administration, the Tax Department will consider and handle the tax refund according to regulations and according to its competence.
  • In case of problems arising in determining the order and procedures for implementation of an investment project, the Department of Taxation is requested to discuss with the local specialized state management agency, on that basis consider and handle in accordance with regulations.

For more detailed information about this or related VAT services, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn