trực tiếp bóng đá hôm nayWhat are cases where non-refundable ODA project owners are entitled to refund of VAT in Vietnam?

What are cases where non-refundable ODA project owners are entitled to refund of VAT in Vietnam?

Based on Clause 2, Article 5 ofCircular 181/2013/TT-BTCwhich stipulates VAT policies for goods and services purchased in Vietnam by owners of non-refundable ODA project owners as follows:

Tax policy for trực tiếp bóng đá hôm nay Project Owner

...

2. VAT for goods and services purchased in Vietnam.

a) trực tiếp bóng đá hôm nay owner of trực tiếp bóng đá hôm nay non-refundable ODA project shall be refunded trực tiếp bóng đá hôm nay VAT amount paid when purchasing goods and services in Vietnam if trực tiếp bóng đá hôm nay contract signed with trực tiếp bóng đá hôm nay main contractor is approved to include VAT and trực tiếp bóng đá hôm nay project owner does not receive state budget funds to pay VAT. VAT refunds are implemented according to trực tiếp bóng đá hôm nay guidance in Article 8 of this Circular. In cases where trực tiếp bóng đá hôm nay state budget arranges counterpart funds to pay VAT for projects, trực tiếp bóng đá hôm nay project owner is not refunded trực tiếp bóng đá hôm nay input VAT paid on goods and services purchased in Vietnam, regardless of whether trực tiếp bóng đá hôm nay contract signed with trực tiếp bóng đá hôm nay main contractor is approved to include VAT or not.

...

b) In cases where trực tiếp bóng đá hôm nay sponsor establishes a representative office in Vietnam and directly purchases goods and services to implement trực tiếp bóng đá hôm nay non-refundable ODA project, or authorizes trực tiếp bóng đá hôm nay project owner to implement it, trực tiếp bóng đá hôm nay sponsor shall be refunded trực tiếp bóng đá hôm nay VAT amount paid. VAT refunds are implemented according to trực tiếp bóng đá hôm nay guidance in Article 8 of this Circular.

Simultaneously, based on Article 13 ofCircular 181/2013/TT-BTCgoverning VAT refunds for non-refundable aid ODA projects with a domestic funding component as follows:

VAT Refund for non-refundable ODA project owners having a Domestic Funding Component

In cases where trực tiếp bóng đá hôm nay non-refundable ODA project has capital structure partly from non-refundable ODA funds and partly from counterpart funds from trực tiếp bóng đá hôm nay State Budget and community contributions (these capital portions are designated for part of trực tiếp bóng đá hôm nay project's work but not for paying VAT), trực tiếp bóng đá hôm nay project owner or main contractor is granted a VAT refund for goods and services purchased from trực tiếp bóng đá hôm nay non-refundable ODA fund for project purposes as regulated in Clause 2, Article 5 and Clause 2, Article 6 of this Circular. No VAT refund is granted for goods and services purchased with counterpart funds from trực tiếp bóng đá hôm nay State Budget and community contributions. trực tiếp bóng đá hôm nay project owner or main contractor must keep separate accounts for trực tiếp bóng đá hôm nay VAT on goods and services purchased from trực tiếp bóng đá hôm nay non-refundable ODA funds; if no separate account is kept, trực tiếp bóng đá hôm nay project owner is not refunded VAT, and trực tiếp bóng đá hôm nay main contractor receives input VAT credit and refund as regulated in Clause 2, Article 6 of this Circular.

...

Thus, trực tiếp bóng đá hôm nay owner of a non-refundable ODA project is entitled to a VAT refund in trực tiếp bóng đá hôm nay following cases:

- In situations where trực tiếp bóng đá hôm nay ODA project owner purchases goods and services in Vietnam and trực tiếp bóng đá hôm nay contract with trực tiếp bóng đá hôm nay main contractor, approved to include VAT, is not funded by trực tiếp bóng đá hôm nay State Budget to cover VAT costs.

- In cases where trực tiếp bóng đá hôm nay non-refundable ODA project has a capital structure partly from non-refundable ODA funds and partly from counterpart funds from trực tiếp bóng đá hôm nay State Budget and community contributions (these funds are designated for part of trực tiếp bóng đá hôm nay project's work but not for paying VAT), trực tiếp bóng đá hôm nay project owner or main contractor is granted a VAT refund for goods and services purchased from non-refundable ODA funds for project purposes.

Note: If trực tiếp bóng đá hôm nay project is funded by trực tiếp bóng đá hôm nay State Budget for covering VAT, trực tiếp bóng đá hôm nay project owner is not entitled to a VAT refund for goods and services purchased in Vietnam, regardless of whether trực tiếp bóng đá hôm nay contract with trực tiếp bóng đá hôm nay main contractor, approved to include VAT, includes or excludes VAT.

What are cases where non-refundable ODA project owners are entitled to refund of VAT in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

What are included inthe VAT refund application for non-refundable ODA projects in Vietnam?

Based on Clause 2, Article 8 ofCircular 181/2013/TT-BTCwhich stipulates trực tiếp bóng đá hôm nay VAT refund dossier for non-refundable ODA project owners as follows:

Procedures and documentation for VAT refunds for non-refundable ODA project owners, donor representatives, and main contractors eligible for VAT refunds

...

2. VAT refund documentation, deadline for declaring input VAT, reception organization, and implementation of VAT refunds shall follow trực tiếp bóng đá hôm nay guidance in trực tiếp bóng đá hôm nay Law on Tax Administration and its guiding documents.

In trực tiếp bóng đá hôm nay VAT refund dossier submitted to trực tiếp bóng đá hôm nay tax authorities, trực tiếp bóng đá hôm nay main contractor must clearly state trực tiếp bóng đá hôm nay name of trực tiếp bóng đá hôm nay ODA project, trực tiếp bóng đá hôm nay name of trực tiếp bóng đá hôm nay ODA project owner, and trực tiếp bóng đá hôm nay contact address of trực tiếp bóng đá hôm nay ODA project owner via trực tiếp bóng đá hôm nay postal system.

...

Additionally, according to sub-point c.1, point c, clause 1, Article 28 ofCircular 80/2021/TT-BTCstipulating VAT refund dossiers for owners of non-refundable ODA projects as follows:

- A copy of trực tiếp bóng đá hôm nay international treaty or non-refundable ODA fund agreement or an exchange document on trực tiếp bóng đá hôm nay commitment and receipt of non-refundable ODA funds; a copy of trực tiếp bóng đá hôm nay Decision approving trực tiếp bóng đá hôm nay project document, non-project or Investment decision for trực tiếp bóng đá hôm nay program and trực tiếp bóng đá hôm nay Project document or Feasibility Study Report approved in accordance with points a, b Clause 2 Article 90 ofDecree 114/2021/ND-CP.

- Request for confirmation of eligible expenses for non-business funds concerning non-business expenses and a request for payment of investment funds concerning investment expenses of trực tiếp bóng đá hôm nay project owner according to point d Clause 2 Article 90 ofDecree 114/2021/ND-CPand point a Clause 10 Article 10 ofDecree 11/2020/ND-CP.

- Invoice and voucher list for purchased goods and services as per Form 01-1/HT issued with Appendix 1Circular 80/2021/TT-BTC.

- A copy of trực tiếp bóng đá hôm nay confirmation document from trực tiếp bóng đá hôm nay managing agency of trực tiếp bóng đá hôm nay ODA program/project for trực tiếp bóng đá hôm nay project owner, confirming that trực tiếp bóng đá hôm nay program/project is provided as non-refundable ODA that qualifies for VAT refund and is not provided with counterpart funds from trực tiếp bóng đá hôm nay state budget to pay VAT.

- In cases where trực tiếp bóng đá hôm nay project owner delegates part or all of trực tiếp bóng đá hôm nay project to another unit or organization for management and implementation according to trực tiếp bóng đá hôm nay regulations on trực tiếp bóng đá hôm nay management and use of non-refundable ODA funds, but this content is not mentioned in trực tiếp bóng đá hôm nay documents stipulated at points c.1.1, c.1.4 Clause 1 Article 28Circular 80/2021/TT-BTC, an additional copy of trực tiếp bóng đá hôm nay document delegating trực tiếp bóng đá hôm nay management and implementation of trực tiếp bóng đá hôm nay non-refundable ODA project to trực tiếp bóng đá hôm nay unit or organization requesting a tax refund is required.

- If trực tiếp bóng đá hôm nay main contractor prepares trực tiếp bóng đá hôm nay tax refund dossier, besides trực tiếp bóng đá hôm nay documents stipulated at points c.1.1, c.1.2, c.1.3, c.1.4 Clause 1 Article 28Circular 80/2021/TT-BTC, an additional copy of trực tiếp bóng đá hôm nay contract between trực tiếp bóng đá hôm nay project owner and trực tiếp bóng đá hôm nay main contractor showing trực tiếp bóng đá hôm nay payment price according to trực tiếp bóng đá hôm nay contract result excluding VAT is needed.

- Taxpayers are required to submit trực tiếp bóng đá hôm nay documents stipulated at points c.1.1, c.1.4, c.1.5, c.1.6 Clause 1 Article 28Circular 80/2021/TT-BTCfor trực tiếp bóng đá hôm nay first tax refund request dossier or when changes and supplements occur.

Is trực tiếp bóng đá hôm nay VAT refund dossier for non-refundable ODA projects a pre-refund or post-refund inspection dossier in Vietnam?

Based on point a, clause 1, Article 33 ofCircular 181/2013/TT-BTCwhich classifies refund dossiers as follows:

Classification of Refund Dossiers

1. Dossiers subject to pre-refund inspection include those in trực tiếp bóng đá hôm nay following cases:

a) Dossiers from taxpayers requesting a refund for trực tiếp bóng đá hôm nay first time in each case entitled to a refund as per legal provisions on taxes. If a taxpayer's refund dossier submitted to trực tiếp bóng đá hôm nay tax administration is not eligible for a refund as per legal provisions, trực tiếp bóng đá hôm nay next refund request is also considered a first-time refund request. Specific cases include:

a.1) Cases entitled to refunds under VAT law include:

...

a.1.3) VAT refund for non-refundable aid ODA programs and projects;

...

Thus, trực tiếp bóng đá hôm nay VAT refund dossier for a non-refundable aid ODA project is classified as a pre-refund inspection dossier.