According to the Circular, regarding the real estate transfer and production of Vietnam Electricity, the value-added taxable price is amended and applied according to Clause 1 Article 1 of Decree No. 49/2022/ND-CP dated July 29, 2022.
Additionally, Clauses 2 and 3 Article 18 of Circular No. 219/2013/TT-BTC are replaced, and according to the new regulation, business establishments shall be eligible for VAT refund regarding investment projects according to Clause 3 Article 1 of Decree No. 49/2022/ND-CP.
The VAT refund application according to Circular No. 80/2021/TT-BTC is also amended as follows:
Regarding licensed investment projects of business establishments of conditional business lines during the investment stage according to laws on investment and specialized laws as prescribed in Clause 3 Article 1 of Decree No. 49/2022/ND-CP:
Submit copies of licenses, certificates, or documents on verification and approval regarding conditional business lines.
Circular No. 13/2023/TT-BTC comes into force as of April 14, 2023.
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Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to [email protected].
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