Decision 315 2025 on vtv2 trực tiếp bóng đá hôm nay criteria for assessment of foreign investments in Vietnam issued: What are cases for VAT refund for investment projects in Vietnam from July 1, 2025?

Decision 315 2025 on vtv2 trực tiếp bóng đá hôm nay criteria for assessment of foreign investments in Vietnamissued

On February 18, 2025, vtv2 trực tiếp bóng đá hôm nay Prime Minister of vtv2 trực tiếp bóng đá hôm nay Government of Vietnam issuedDecision 315/QD-TTg 2025stipulating vtv2 trực tiếp bóng đá hôm nay issuance of Criteria for assessment of foreign investments in Vietnam.

vtv2 trực tiếp bóng đá hôm nay Criteria for assessment of foreign investments in Vietnam applies to direct foreign investment activities in forms such as:

- Investment to establish economic organizations.

- Investment by contributing capital, purchasing shares, acquiring capital contributions.

- Conducting investment projects.

- Investment in vtv2 trực tiếp bóng đá hôm nay form of BCC contracts.

- New forms of investment, types of economic organizations as prescribed by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam.

vtv2 trực tiếp bóng đá hôm nay criteria serve as a basis for evaluating vtv2 trực tiếp bóng đá hôm nay effectiveness of vtv2 trực tiếp bóng đá hôm nay foreign-invested sector at vtv2 trực tiếp bóng đá hôm nay national, local, and individual industry or sector levels.

vtv2 trực tiếp bóng đá hôm nay Criteria for assessment of foreign investments in Vietnam includes 42 indicators, of which there are 29 economic indicators, 8 social indicators, and 5 environmental indicators. vtv2 trực tiếp bóng đá hôm nay 29 economic indicators are divided into 6 groups, including:

(1) Group of criteria on scale, contribution to socio-economic development of vtv2 trực tiếp bóng đá hôm nay foreign-invested sector (8 indicators);

(2) Group of criteria on vtv2 trực tiếp bóng đá hôm nay operational efficiency of foreign-invested economic organizations (10 indicators);

(3) Group of criteria on contributions to vtv2 trực tiếp bóng đá hôm nay state budget from vtv2 trực tiếp bóng đá hôm nay foreign-invested sector (3 indicators);

(4) Group of criteria on vtv2 trực tiếp bóng đá hôm nay spillover effects of foreign investment (2 indicators);

(5) Group of criteria on technology of vtv2 trực tiếp bóng đá hôm nay foreign-invested sector (2 indicators);

(6) Group of criteria on vtv2 trực tiếp bóng đá hôm nay contribution of foreign investment to enhancing Vietnam’s innovation capacity (4 indicators).

Decision 315 2025 on vtv2 trực tiếp bóng đá hôm nay criteria for assessment of foreign investments in Vietnam issued: What arec ases for VAT refund for investment projects in Vietnamfrom July 1, 2025? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are vtv2 trực tiếp bóng đá hôm nay cases for VAT refund for investment projects in Vietnam from July 1, 2025?

Based on Point a Clause 2 Article 15 of vtv2 trực tiếp bóng đá hôm nayLaw on Value-Added Tax 2024(effective from July 1, 2025), vtv2 trực tiếp bóng đá hôm nay cases for VAT refund for investments from July 1, 2025, are stipulated as follows:

- Business establishments registered to pay VAT by vtv2 trực tiếp bóng đá hôm nay credit method having investment projects (new investment projects, expanded investment projects) according to investment law (including investment projects divided into multiple investment phases or multiple investment categories, excluding projects that do not form fixed assets for vtv2 trực tiếp bóng đá hôm nay enterprise) during vtv2 trực tiếp bóng đá hôm nay investment phase or projects for search, exploration, and development of oil and gas fields during vtv2 trực tiếp bóng đá hôm nay investment phase, having input VAT arising in vtv2 trực tiếp bóng đá hôm nay investment phase but not yet entitled to a refund, are to offset this against vtv2 trực tiếp bóng đá hôm nay VAT payable from their ongoing production and business activities (if any). If after offsetting, vtv2 trực tiếp bóng đá hôm nay unrecovered input VAT of vtv2 trực tiếp bóng đá hôm nay investment project is from 300 million VND or more, a VAT refund is granted.

+ In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay investment project has been completed (including investment projects divided into multiple phases, or categories where some phases, categories have been completed) but vtv2 trực tiếp bóng đá hôm nay business has not yet processed vtv2 trực tiếp bóng đá hôm nay VAT refund for vtv2 trực tiếp bóng đá hôm nay tax arising in vtv2 trực tiếp bóng đá hôm nay completed phase, that business must submit a VAT refund application within 1 year from vtv2 trực tiếp bóng đá hôm nay date of project or phase completion.

+ vtv2 trực tiếp bóng đá hôm nay date of completion of an investment project or phase, category of investment is vtv2 trực tiếp bóng đá hôm nay date of revenue recognition from vtv2 trực tiếp bóng đá hôm nay investment project or phase. Revenue specified does not include revenue from trial operations, financial activities, and liquidation of project materials.

- Business establishments are not entitled to refunds but may carry forward unverifiable VAT to subsequent periods in vtv2 trực tiếp bóng đá hôm nay following cases:

+ Investment projects of businesses do not contribute sufficient charter capital as registered at vtv2 trực tiếp bóng đá hôm nay time of tax refund application submission; operating business sectors with conditions when not met as prescribed by law or failing to maintain those conditions during operations, except for projects in vtv2 trực tiếp bóng đá hôm nay investment phase, according to investment laws not requiring authority approval for conditional business sectors, or investment projects which do not require business licenses for conditional sectors as per laws.

+ Investment projects extracting resources, minerals (except projects for search, exploration, and development of oil and gas fields as specified in point a of this clause) and investment projects producing products as resources, minerals processed into other products as stipulated in Clause 23 Article 5of vtv2 trực tiếp bóng đá hôm nay Law on Value-Added Tax 2024.

How should enterprises with investment projects eligible for VAT refunds prepare their tax declarations?

According to Point d Clause 2 Article 7Decree 126/2020/ND-CP, regulations on VAT tax declarations are as follows:

Tax Declaration Files

...

2. Tax declaration files corresponding to each type of tax required, taxpayer, suitable with vtv2 trực tiếp bóng đá hôm nay tax calculation method, tax period (monthly, quarterly, annually, per occurrence or finalization). In vtv2 trực tiếp bóng đá hôm nay case of vtv2 trực tiếp bóng đá hôm nay same type of tax where vtv2 trực tiếp bóng đá hôm nay taxpayer has various business activities, a consolidated tax declaration file must be prepared, except for vtv2 trực tiếp bóng đá hôm nay following cases:

...

c) Taxpayers with amounts collected on behalf as assigned by competent state authorities must prepare separate VAT declaration files for this activity.

d) Taxpayers currently operational with investment projects eligible for VAT refunds must prepare separate VAT declaration files for each project; simultaneously, offset vtv2 trực tiếp bóng đá hôm nay VAT on purchased goods and services used for each investment project against vtv2 trực tiếp bóng đá hôm nay VAT payable (if any) of vtv2 trực tiếp bóng đá hôm nay ongoing business activities within vtv2 trực tiếp bóng đá hôm nay same tax period.

...

Therefore, enterprises currently operational with investment projects eligible for VAT refunds must prepare separate VAT declaration files for each investment project.

Simultaneously, they must offset vtv2 trực tiếp bóng đá hôm nay VAT on purchased goods and services used for each investment project against vtv2 trực tiếp bóng đá hôm nay VAT payable (if any) from ongoing business activities within vtv2 trực tiếp bóng đá hôm nay same tax period.