bóng đá hôm nay trực tiếp thuế giá trị gia tăng đối với dự án sử dụng vốn ODA không bóng đá hôm nay trực tiếp lại như

What are regulations onVAT refunds for projects funded by ODA grantsin Vietnamfrom July 1, 2025?

Pursuant to Clause 6, Article 15 of đá bóng trực tiếpLaw on Value-Added Tax 2024(document effective from July 1, 2025) regarding đá bóng trực tiếp VAT refunds for projects funded by ODA grants as follows:

- Program or project owners, main contractors, or organizations designated by đá bóng trực tiếp foreign donor to manage đá bóng trực tiếp program or project funded by ODA grants are eligible for a refund of đá bóng trực tiếp VAT paid for goods and services purchased in Vietnam to serve đá bóng trực tiếp program or project;

- Organizations in Vietnam using non-refundable aid or humanitarian aid funds from foreign organizations or individuals to purchase goods and services to serve non-refundable aid programs or humanitarian projects in Vietnam are eligible for a refund of đá bóng trực tiếp VAT paid for those goods and services.

What are regulations on VAT refunds for projects funded by ODA grants in Vietnam from July 1, 2025?(Image from đá bóng trực tiếp Internet)

Vietnam: What does đá bóng trực tiếp VAT refund claim for projects funded by ODA grants include?

According to Point c, Clause 1, Article 28 ofCircular 80/2021/TT-BTC, đá bóng trực tiếp VAT refund claim for projects funded by ODA grants includes:

(1)In cases where đá bóng trực tiếp non-refundable ODA is managed directly by đá bóng trực tiếp program or project owner:

- A copy of đá bóng trực tiếp international treaty or non-refundable ODA agreement or exchange document regarding đá bóng trực tiếp commitment and receipt of non-refundable ODA funds; a copy of đá bóng trực tiếp Decision approving Project Documents, non-project documents, or Investment Decision for đá bóng trực tiếp program and Project Documents or Feasibility Study Report approved according to Point a, b, Clause 2, Article 90 ofDecree 114/2021/ND-CP.

- A request for confirmation of legitimate expenses for non-business funds for non-business expenditures, and a request for capital payment for project capital for investment expenditures of đá bóng trực tiếp project owner in accordance with Point d, Clause 2, Article 90 ofDecree 114/2021/ND-CPand Point a, Clause 10, Article 10 ofDecree 11/2020/ND-CP.

- A list of invoices, receipts for goods and services purchased using Form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

- A copy of đá bóng trực tiếp confirmation document from đá bóng trực tiếp program or project governing body to đá bóng trực tiếp program or project owner on đá bóng trực tiếp form of provision of đá bóng trực tiếp ODA program or project is non-refundable ODA eligible for VAT refunds and đá bóng trực tiếp absence of counterpart funding from đá bóng trực tiếp state budget to pay VAT.

- In cases where đá bóng trực tiếp project owner delegates management or implementation of part or đá bóng trực tiếp entire project to another unit or organization according to đá bóng trực tiếp legal provisions on managing and using non-refundable ODA, but this content is not mentioned in đá bóng trực tiếp documents specified at Point c.1.1, c.1.4, Clause 1, Article 28 ofCircular 80/2021/TT-BTC, additional documents including a copy of đá bóng trực tiếp document assigning management or implementation of đá bóng trực tiếp non-refundable ODA program or project to đá bóng trực tiếp unit or organization applying for tax refund must be included.

- In cases where đá bóng trực tiếp main contractor prepares đá bóng trực tiếp tax refund dossier, in addition to đá bóng trực tiếp documents specified at Point c.1.1, c.1.2, c.1.3, c.1.4, Clause 1, Article 28 ofCircular 80/2021/TT-BTC, a copy of đá bóng trực tiếp contract signed between đá bóng trực tiếp project owner and đá bóng trực tiếp main contractor showing that đá bóng trực tiếp payment price according to đá bóng trực tiếp bid result does not include VAT must also be submitted.

- đá bóng trực tiếp taxpayer is only required to submit documents specified in Points c.1.1, c.1.4, c.1.5, c.1.6 of Clause 1, Article 28 ofCircular 80/2021/TT-BTCfor đá bóng trực tiếp initial refund request or when there are changes, additions.

(2)In cases where non-refundable ODA is directly managed by đá bóng trực tiếp donor:

- A copy of đá bóng trực tiếp international treaty or non-refundable ODA agreement or exchange document regarding đá bóng trực tiếp commitment and receipt of non-refundable ODA funds; a copy of đá bóng trực tiếp Decision approving đá bóng trực tiếp Project Documents, non-project documents, or Investment Decision for đá bóng trực tiếp program and Project Documents or Feasibility Study Report approved according to Point a, b, Clause 2, Article 90 ofDecree 114/2021/ND-CP.

- A list of invoices and receipts for goods and services purchased using Form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.

- If đá bóng trực tiếp donor appoints its Representative Office or organization to manage and implement đá bóng trực tiếp program or project (except as stipulated in Point c.2.3, Section c, Clause 1, Article 28 ofCircular 80/2021/TT-BTC), and this content is not covered in đá bóng trực tiếp documents stipulated at Point c.1.1 of Section c, Clause 1, Article 28 ofCircular 80/2021/TT-BTC, additional documents are required as follows:

+ A copy of đá bóng trực tiếp document assigning management or implementation of đá bóng trực tiếp non-refundable ODA program or project from đá bóng trực tiếp donor to đá bóng trực tiếp donor's Representative Office or designated organization;

+ A copy of đá bóng trực tiếp document from đá bóng trực tiếp competent authority regarding đá bóng trực tiếp establishment of đá bóng trực tiếp donor's Representative Office, or đá bóng trực tiếp organization designated by đá bóng trực tiếp donor.

- If đá bóng trực tiếp main contractor prepares đá bóng trực tiếp tax refund dossier, in addition to đá bóng trực tiếp documents specified at Point c.2.1, Section c, Clause 1, Article 28 ofCircular 80/2021/TT-BTC, a copy of đá bóng trực tiếp contract signed between đá bóng trực tiếp donor and đá bóng trực tiếp main contractor, or a contract summary confirmed by đá bóng trực tiếp donor, which includes details such as contract number, date of signing, contract duration, scope of work, contract value, payment method, and payment price according to đá bóng trực tiếp bid result excluding VAT, must be submitted.

- Taxpayers are only required to submit documents specified at Points c.1.1, c.2.2, c.2.3, Section c, Clause 1, Article 28 ofCircular 80/2021/TT-BTCfor đá bóng trực tiếp initial refund request or when changes or additions are made.

Who is authorized to make decisions on tax refunds in Vietnamfrom January 1, 2025?

Pursuant to Article 76 of đá bóng trực tiếpTax Administration Law 2019as amended by Clause 11, Article 6 of đá bóng trực tiếpAmended Law on Securities, Accounting, Independent Auditing, State Budget, Public Asset Management, Tax Administration, Personal Income Tax, National Reserve, Administrative Violation Handling 2024(document effective from January 1, 2025), đá bóng trực tiếp authorities with đá bóng trực tiếp power to make tax refund decisions include:

- Director General of đá bóng trực tiếp General Department of Taxation

- Director of đá bóng trực tiếp Tax Department

- Head of đá bóng trực tiếp Tax Sub-department

- Head of đá bóng trực tiếp Regional Tax Sub-department

They are authorized to decide on tax refunds in cases where tax refunds are governed by đá bóng trực tiếp law on taxes.

- Director General of đá bóng trực tiếp General Department of Customs, Director of đá bóng trực tiếp Customs Department, Head of đá bóng trực tiếp Customs Sub-department where đá bóng trực tiếp refundable tax amount arises, are authorized to decide on tax refunds in cases where tax refunds are governed by đá bóng trực tiếp law on taxes.