VAT refund is one of the issues that many businesses are interested in. Through this article, MISA Table of Contents Hide
Case 1: Business establishments pay tax using the deduction method
Case 2: Related to a business established from an investment project or an oil and gas project
Case 3: Related to investment project
3.1 Business establishments with investment projects in the same province or city
3.2. Business establishments with investment projects in other provinces and cities
Case 4: Related to exported goods and services
Case 5: Related to cases of ownership transfer, business conversion, merger, consolidation, division, separation, dissolution, bankruptcy, and termination of operations
Case 6: Relating to programs and projects using non-refundable official development assistance (ODA) funds or non-refundable aid, humanitarian aid
Case 7: Cases enjoying diplomatic immunity
Case 8: Carrying goods purchased in Vietnam with you when leaving the country
Case 9: Other cases as decided by competent authority
Case 10: In case the taxpayer has paid the amount to the state budget greater than the amount payable
Case 1: Business establishments pay tax france telegram data using the deduction method
Case Tax processing
– Business establishments pay VAT according to the tax deduction method.
There is input VAT that has not been fully
Deductible to next period (not refundable)
Case 2: Related to a business everyone has time to established from an investment project or an oil and gas project
Case Condition Tax processing
– New business established from investment project
– Registered business, registered to pay VAT according to betting data the deduction method
Investment period of 01 year or more → VAT refund of goods and services used for investment each year.
Or the project to search for, explore and develop oil and gas fields is in the investment stage and has not yet come into operation.
Except for the cases stated in section 3.3 case 3 below
In case the accumulated VAT amount of goods and services purchased for investment is from 300 million VND or more → VAT refund
Case 3: Related to investment project
3.1 Business establishments with investment projects in the same province or city
Consider a CSKD that has all of the following characteristics
subject to VAT payment by deduction method;
have investment projects (except for the cases mentioned in section 3.3 case 3 below and except for investment projects to build houses for sale or rent without forming fixed assets);
Investment projects in the same province or city, currently in the investment phase
Then the business will handle VAT according to the following steps