If trực tiếp bóng đá việt nam hôm nay residual input VAT on trực tiếp bóng đá việt nam hôm nay investment projects is 300 million VND or more, shall it be refundable in Vietnam?
If trực tiếp bóng đá việt nam hôm nay residual input VAT on trực tiếp bóng đá việt nam hôm nay investment projects is 300 million VND or more, shall it berefundable in Vietnam?
Based on Clause 2, Article 15 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá việt nam hôm nay regulation on VAT refund for investment is as follows:
Value-Added Tax Refund
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- trực tiếp bóng đá việt nam hôm nay VAT refund for investment is stipulated as follows:
a) A business establishment registered to pay VAT using trực tiếp bóng đá việt nam hôm nay credit method with an investment project (new investment project, expanded investment project) according to trực tiếp bóng đá việt nam hôm nay investment laws (including investment projects divided into multiple investment phases or multiple investment items, excluding investment projects not forming fixed assets of trực tiếp bóng đá việt nam hôm nay enterprise) that is in trực tiếp bóng đá việt nam hôm nay investment stage or an oil and gas exploration or development project in trực tiếp bóng đá việt nam hôm nay investment phase, has input VAT incurred during trực tiếp bóng đá việt nam hôm nay investment phase that has not been refunded, trực tiếp bóng đá việt nam hôm nay business establishment shall offset this with trực tiếp bóng đá việt nam hôm nay VAT payable for ongoing production and business activities (if any).After offsetting, if trực tiếp bóng đá việt nam hôm nay input VAT of trực tiếp bóng đá việt nam hôm nay investment project that has not been fully deducted is from VND 300 million or more, a VAT refund is granted.
In cases where trực tiếp bóng đá việt nam hôm nay investment project has been completed (including investment projects divided into multiple phases, investment items where trực tiếp bóng đá việt nam hôm nay phase, investment item has been completed) but trực tiếp bóng đá việt nam hôm nay business establishment has not applied for a VAT refund incurred during trực tiếp bóng đá việt nam hôm nay investment phase (investment item, investment phase completed), trực tiếp bóng đá việt nam hôm nay business establishment must submit a VAT refund application as prescribed within one year from trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay investment project or investment phase, investment item is completed.
trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay investment project or investment phase, investment item is completed is trực tiếp bóng đá việt nam hôm nay date revenue is generated from trực tiếp bóng đá việt nam hôm nay investment project or revenue from trực tiếp bóng đá việt nam hôm nay investment phase, investment item. Revenue specified in this clause does not include revenue incurred during trực tiếp bóng đá việt nam hôm nay trial run, revenue from financial activities, or liquidation of investment project materials;
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Thus, if trực tiếp bóng đá việt nam hôm nay input VAT of trực tiếp bóng đá việt nam hôm nay new investment project has not been fully deducted from VND 300 million or more after trực tiếp bóng đá việt nam hôm nay business has offset it with trực tiếp bóng đá việt nam hôm nay VAT payable for ongoing production and business activities (if any), a VAT refund is granted.
If trực tiếp bóng đá việt nam hôm nay residual input VAT on trực tiếp bóng đá việt nam hôm nay investment projects is 300 million VND or more, shall it be refundable in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)
From July 1, 2025, what are trực tiếp bóng đá việt nam hôm nay conditions for a business establishment to be eligible for VAT refund in Vietnam?
Based on Clause 9, Article 15 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024, trực tiếp bóng đá việt nam hôm nay conditions for a business establishment to be eligible for VAT refund are as follows:
- trực tiếp bóng đá việt nam hôm nay business establishment that qualifies for a refund under Clauses 1, 2, 3, and 4, Article 15 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024must be a business establishment paying VAT under trực tiếp bóng đá việt nam hôm nay credit method, maintaining and preserving accounting books and vouchers according to accounting laws; having a bank account under trực tiếp bóng đá việt nam hôm nay business's tax code;
- Meet trực tiếp bóng đá việt nam hôm nay conditions for input VAT deduction as follows:
+ Have VAT invoices for purchasing goods and services or documents for VAT payment at trực tiếp bóng đá việt nam hôm nay import stage or documents for paying VAT on behalf of a foreign party as stipulated in Clauses 3 and 4, Article 4 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024. trực tiếp bóng đá việt nam hôm nay Minister of Finance stipulates trực tiếp bóng đá việt nam hôm nay documents for VAT payment on behalf of a foreign party;
+ Have non-cash payment documents for purchased goods and services, except for some special cases stipulated by trực tiếp bóng đá việt nam hôm nay Government of Vietnam;
+ For exported goods and services, in addition to trực tiếp bóng đá việt nam hôm nay conditions stipulated at Points a and b, Clause 2, Article 14 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024, there must also be: a contract signed with a foreign party on trực tiếp bóng đá việt nam hôm nay sale, processing of goods, supply of services; sales invoices for goods, supply of services; non-cash payment documents; customs declarations for exported goods; packing list, bill of lading, insurance documents (if any). trực tiếp bóng đá việt nam hôm nay Government of Vietnam prescribes trực tiếp bóng đá việt nam hôm nay conditions for deduction in case of exporting goods through an overseas e-commerce platform and some other special cases.
- It does not fall under trực tiếp bóng đá việt nam hôm nay category of businesses that do not meet trực tiếp bóng đá việt nam hôm nay conditions for input VAT deduction, and invoices and documents issued from acts prohibited under trực tiếp bóng đá việt nam hôm nayLuật Thuế giá trị trực tiếp.
- trực tiếp bóng đá việt nam hôm nay seller has declared and paid VAT according to trực tiếp bóng đá việt nam hôm nay regulations for invoices issued to trực tiếp bóng đá việt nam hôm nay business requesting a tax refund.
What are prohibited actsin VAT deduction and refund in Vietnam?
Based on Clause 2, Article 15 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024(effective from July 1, 2025), trực tiếp bóng đá việt nam hôm nay 08 prohibited acts in VAT deduction and refund are as follows:
(1) Buying, giving, selling, organizing advertising, brokering trực tiếp bóng đá việt nam hôm nay purchase, selling of invoices.
(2) Creating transactions for trực tiếp bóng đá việt nam hôm nay purchase, sale of goods, providing services that are nonexistent or non-conformable to trực tiếp bóng đá việt nam hôm nay law.
(3) Issuing invoices for trực tiếp bóng đá việt nam hôm nay sale of goods, services during trực tiếp bóng đá việt nam hôm nay period of temporary business suspension, except for issuing invoices to customers to perform contracts signed before trực tiếp bóng đá việt nam hôm nay announcement of temporary business suspension.
(4) Using illegal invoices, documents, or illegally using invoices, documents against trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay Government of Vietnam.
(5) Not transferring electronic invoice data to trực tiếp bóng đá việt nam hôm nay tax authorities as prescribed.
(6) Tampering with, misusing, unauthorized access, destroying trực tiếp bóng đá việt nam hôm nay information systems for invoices, documents.
(7) Giving, receiving, brokering bribes or performing other acts related to invoices, documents to get tax deduction, tax refund, misappropriating tax money, evading VAT.
(8) Colluding, covering up; collusion between tax management officials, tax authorities, and business establishments, importers, between business establishments, importers in trực tiếp bóng đá việt nam hôm nay use of illegal invoices, documents, illegal use of invoices, documents to get tax deduction, tax refund, misappropriating tax money, evading VAT.
