What is bóng đá hôm nay trực tiếp supplementary case for VAT refund in Vietnam from July 1, 2025?
What is thesupplementary case for VAT refund in Vietnam from July 1, 2025?
Firstly, under Article 13 of bóng đá hôm nay trực tiếpValue Added Tax Law 2008, amended by Clause 7, Article 1 of bóng đá hôm nay trực tiếpAmended Value Added Tax Law 2013and further amended by Clause 3, Article 1 of bóng đá hôm nay trực tiếp2016 Law Amending bóng đá hôm nay trực tiếp Value Added Tax Law, Special Consumption Tax Law, and Law on Tax Administration, cases eligible for VAT refund include:
Case [1]Business establishments paying VAT according to bóng đá hôm nay trực tiếp deduction method are eligible to deduct bóng đá hôm nay trực tiếp remaining input VAT not yet deducted in bóng đá hôm nay trực tiếp month or quarter in bóng đá hôm nay trực tiếp following periods.
In cases where business establishments registered for VAT payment under bóng đá hôm nay trực tiếp deduction method have new investment projects in bóng đá hôm nay trực tiếp investment phase with input VAT on goods and services used for investment that has not been fully deducted, and bóng đá hôm nay trực tiếp remaining tax is from three hundred million VND or more, they are eligible for a VAT refund.
Businesses are not eligible for VAT refunds but must carry forward bóng đá hôm nay trực tiếp undeducted tax amount of bóng đá hôm nay trực tiếp investment project to bóng đá hôm nay trực tiếp next period under investment law provisions in bóng đá hôm nay trực tiếp following cases:
- Investment projects of business establishments do not contribute sufficient charter capital as registered; engage in conditional investment and business sectors without fulfilling bóng đá hôm nay trực tiếp conditions prescribed by bóng đá hôm nay trực tiếp Investment Law or fail to maintain adequate business conditions during operations;
- Investment projects exploiting natural resources and minerals licensed from July 1, 2016, or production projects where bóng đá hôm nay trực tiếp total value of natural resources, minerals plus energy costs accounts for 51% of bóng đá hôm nay trực tiếp product cost or more per bóng đá hôm nay trực tiếp investment project.
Case [2]Business establishments in bóng đá hôm nay trực tiếp month or quarter have exported goods and services and if bóng đá hôm nay trực tiếp undeducted input VAT is from three hundred million VND or more, they are eligible for a VAT refund monthly or quarterly unless bóng đá hôm nay trực tiếp goods are imported for export, or bóng đá hôm nay trực tiếp export goods are not cleared through bóng đá hôm nay trực tiếp customs operation areas per bóng đá hôm nay trực tiếpLuật Hải trực tiếp.
Implement tax refund first, audit later for taxpayers who manufacture export goods without violating tax or customs laws for two consecutive years; taxpayers not classified as high-risk per bóng đá hôm nay trực tiếpLuật Quản trực tiếp bóng đá.
Case [3]Business establishments paying VAT according to bóng đá hôm nay trực tiếp deduction method are eligible for a VAT refund upon ownership change, enterprise transformation, merger, consolidation, division, separation, dissolution, bankruptcy, or termination of operations, with excess VAT paid or undeducted input VAT.
Case [4]Foreigners and overseas Vietnamese carrying passports or entry documents issued by foreign competent authorities are eligible for VAT refunds for goods purchased in Vietnam taken out of bóng đá hôm nay trực tiếp country.
Case [5]VAT refund for programs and projects using non-refundable official development assistance (ODA) or non-refundable aid, humanitarian aid, is regulated as follows:
- Program or project owner or principal contractor, organizations designated by foreign donors to manage bóng đá hôm nay trực tiếp program, project using non-refundable ODA funds are refunded VAT paid for goods and services purchased in Vietnam for bóng đá hôm nay trực tiếp program, project;
- Organizations in Vietnam using non-refundable aid funds, humanitarian aid from foreign organizations or individuals to purchase goods and services for non-refundable aid programs, humanitarian aid in Vietnam are refunded VAT paid for those goods and services.
Case [6]Subjects entitled to diplomatic exemption privileges as prescribed by law on diplomatic exemption privileges who purchase goods and services in Vietnam for use are refunded bóng đá hôm nay trực tiếp VAT paid as stated on bóng đá hôm nay trực tiếp value-added invoice or in payment documents indicating that bóng đá hôm nay trực tiếp payment amount includes VAT.
Case [7]Business establishments with a VAT refund decision by competent authorities per legal regulations and cases of VAT refund under international treaties to which bóng đá hôm nay trực tiếp Socialist Republic of Vietnam is a party.
Moreover, bóng đá hôm nay trực tiếp new Value Added Tax Law 2024, specifically in Clause 3, Article 15Download, will add bóng đá hôm nay trực tiếp following case eligible for VAT refund:
Business establishments solely producing goods, providing services taxed at a VAT rate of 5% are eligible for VAT refund if bóng đá hôm nay trực tiếp undeducted input VAT is from 300 million VND or more after 12 months or 04 quarters.
Download bóng đá hôm nay trực tiếp new VAT Law 2024 will officially take effect from July 1, 2025.
What is bóng đá hôm nay trực tiếp supplementary case for VAT refund in Vietnam from July 1, 2025?(Image from Internet)
Are there changes in definition of VAT in Vietnam under bóng đá hôm nay trực tiếp Law on VAT 2024 in Vietnam?
Under Article 2 of bóng đá hôm nay trực tiếpValue Added Tax Law 2008, bóng đá hôm nay trực tiếp concept of VAT is stated as follows:
"Value-added tax is a tax levied on bóng đá hôm nay trực tiếp added value of goods and services arising in bóng đá hôm nay trực tiếp process from production, circulation to consumption."
supplementaryly, also at Article 2 of bóng đá hôm nay trực tiếp Value Added Tax Law 2024Download(effective from July 1, 2025) as follows:
Value-added tax is a tax levied on bóng đá hôm nay trực tiếp added value of goods and services arising in bóng đá hôm nay trực tiếp process from production, circulation to consumption.
Thus, regarding bóng đá hôm nay trực tiếp basic concept, in both bóng đá hôm nay trực tiếp old and bóng đá hôm nay trực tiếp newest current regulations, there is no change.
What Does bóng đá hôm nay trực tiếp VAT Refund Dossier Under bóng đá hôm nay trực tiếp Old VAT Law Include?
According to bóng đá hôm nay trực tiếp regulations in Article 28 ofCircular 80/2021/TT-BTC, amended by Article 2 ofCircular 13/2023/TT-BTC, bóng đá hôm nay trực tiếp VAT refund dossier is as follows:
bóng đá hôm nay trực tiếp VAT refund dossier according to bóng đá hôm nay trực tiếp VAT law (excluding cases of VAT refund under international treaties; VAT refund on input tax not fully deducted when changing ownership, converting business, merging, consolidating, dividing, splitting, dissolving, bankrupting, or terminating activities according to Article 30, Article 31 ofCircular 80/2021/TT-BTC) includes:
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bóng đá hôm nay trực tiếp request for reimbursement of state budget funds according to Form No. 01/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC.
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Related documents according to specific refund cases:
* Case of refund for investment project:
- Copy of Investment Registration Certificate or Investment Certificate or Investment License if required to obtain bóng đá hôm nay trực tiếp investment registration certificate;
- For projects with construction works: Copy of Land Use Rights Certificate or land allocation decision or land lease contract of competent authority; construction permit;
- Copy of capital contribution certificate;
- For investment projects of businesses in conditional business and investment sectors during bóng đá hôm nay trực tiếp investment phase, according to investment laws, specialized laws that have been issued by competent state agencies a business license for conditional business and investment sectors as per Clause 3, Article 1 ofDecree 49/2022/ND-CP: A copy of one of bóng đá hôm nay trực tiếp forms of License or Certificate or Confirmation, Approval document for business, conditional business and investment sectors.
- Invoice, voucher list of purchased goods and services according to Form No. 01-1/HT issued with Appendix 1 ofCircular 13/2023/TT-BTC, except for tax payers who have sent electronic invoices to tax authorities;
- Decision to establish Project Management Board, Decision to assign bóng đá hôm nay trực tiếp management of bóng đá hôm nay trực tiếp investment project by bóng đá hôm nay trực tiếp project owner, Regulation on organization and operation of branches or Project Management Board (if bóng đá hôm nay trực tiếp branch or Project Management Board applies for a tax refund).
* Case of refund for exported goods and services:
- Invoice, voucher list of purchased goods and services according to Form No. 01-1/HT issued with Appendix 1 ofCircular 80/2021/TT-BTC, except for taxpayers who have sent electronic invoices to tax authorities;
- List of customs declarations cleared according to Form No. 01-2/HT issued with Appendix 1 ofCircular 80/2021/TT-BTCfor goods exported cleared by customs regulations.* Cases of Tax Refund for Programs, Projects Using Non-Refundable Official Development Assistance (ODA) Funds:
- In cases where non-refundable ODA funds are directly managed and implemented by bóng đá hôm nay trực tiếp program, project owner:
+ A copy of bóng đá hôm nay trực tiếp international treaty or non-refundable ODA agreement or exchange document on bóng đá hôm nay trực tiếp commitment and acceptance of non-refundable ODA funds; a copy of bóng đá hôm nay trực tiếp Decision approving bóng đá hôm nay trực tiếp project document, non-project document or bóng đá hôm nay trực tiếp decision to invest in bóng đá hôm nay trực tiếp program and bóng đá hôm nay trực tiếp project document or bóng đá hôm nay trực tiếp approved feasibility study report as stipulated in points a, b clause 2 Article 80 ofDecree 56/2020/ND-CP.
+ Request for confirmation of eligible recurrent funding expenditures for recurrent expenditures and request for payment of investment capital for investment expenditures by bóng đá hôm nay trực tiếp project owner as stipulated in point c clause 2 Article 80 ofDecree 56/2020/ND-CPand point a clause 10 Article 10 ofDecree 11/2020/ND-CP.
+ List of purchase invoices, vouchers for goods and services according to form number 01-1/HT issued together with annex 1 ofCircular 80/2021/TT-BTC.
+ Copy of bóng đá hôm nay trực tiếp document confirming by bóng đá hôm nay trực tiếp managing agency of bóng đá hôm nay trực tiếp ODA program, project regarding bóng đá hôm nay trực tiếp form of providing non-refundable ODA program, project eligible for VAT refund and not financed by bóng đá hôm nay trực tiếp state budget to cover VAT.
+ If bóng đá hôm nay trực tiếp program, project owner delegates part or bóng đá hôm nay trực tiếp entire program, project to another unit or organization for management and implementation in accordance with bóng đá hôm nay trực tiếp law on bóng đá hôm nay trực tiếp management and use of non-refundable ODA funds, but this content has not been stated in bóng đá hôm nay trực tiếp documents provided at point c.1.1, c.1.4 clause 2 Article 28 ofCircular 80/2021/TT-BTC, in addition to bóng đá hôm nay trực tiếp documents under point c.1.1, c.1.2, c.1.3, c.1.4 clause 2 Article 28, must include a copy of bóng đá hôm nay trực tiếp document on bóng đá hôm nay trực tiếp delegation for management, implementation of bóng đá hôm nay trực tiếp non-refundable ODA program, project from bóng đá hôm nay trực tiếp program, project owner to bóng đá hôm nay trực tiếp organization requesting tax refund.
+ If bóng đá hôm nay trực tiếp main contractor files for a tax refund, besides bóng đá hôm nay trực tiếp documents stipulated at point c.1.1, c.1.2, c.1.3, c.1.4 clause 2 Article 28 ofCircular 80/2021/TT-BTC, it must also include a copy of bóng đá hôm nay trực tiếp contract signed between bóng đá hôm nay trực tiếp project owner and bóng đá hôm nay trực tiếp main contractor showing that bóng đá hôm nay trực tiếp payment price based on bóng đá hôm nay trực tiếp bidding result does not include VAT.
bóng đá hôm nay trực tiếp taxpayer only needs to submit bóng đá hôm nay trực tiếp documents specified at point c.1.1, c.1.4, c.1.5, c.1.6 clause 2 Article 28 ofCircular 80/2021/TT-BTCfor bóng đá hôm nay trực tiếp initial tax refund application or when there are changes or supplements.
- In cases where non-refundable ODA funds are directly managed and implemented by bóng đá hôm nay trực tiếp donor:
+ Documents as required at point c.1.1, c.1.3 clause 2 Article 28 ofCircular 80/2021/TT-BTC;
+ If bóng đá hôm nay trực tiếp Donor appoints a Representative Office of bóng đá hôm nay trực tiếp donor or an organization to manage and implement bóng đá hôm nay trực tiếp program, project (except for cases stipulated at point c.2.3 clause 2 Article 28 ofCircular 80/2021/TT-BTC) but this content has not been stated in bóng đá hôm nay trực tiếp documents stipulated at point c.1.1 clause 2 Article 28, supplementary documents must include:
++ A copy of bóng đá hôm nay trực tiếp document on bóng đá hôm nay trực tiếp delegation for management, implementation of bóng đá hôm nay trực tiếp non-refundable ODA program, project from bóng đá hôm nay trực tiếp donor to bóng đá hôm nay trực tiếp donor's Representative Office or organization appointed by bóng đá hôm nay trực tiếp donor;
++ A copy of bóng đá hôm nay trực tiếp document from a competent authority regarding bóng đá hôm nay trực tiếp establishment of a donor's Representative Office or an organization appointed by bóng đá hôm nay trực tiếp donor.
+ In cases where bóng đá hôm nay trực tiếp main contractor files for a tax refund, besides bóng đá hôm nay trực tiếp documents specified at point c.2.1 clause 2 Article 28 ofCircular 80/2021/TT-BTC, it must also include a copy of bóng đá hôm nay trực tiếp contract signed between bóng đá hôm nay trực tiếp donor and bóng đá hôm nay trực tiếp main contractor or a contract summary confirmed by bóng đá hôm nay trực tiếp donor which provides details including bóng đá hôm nay trực tiếp contract number, signing date, contract duration, scope of work, contract value, payment method, and that bóng đá hôm nay trực tiếp payment price under bóng đá hôm nay trực tiếp bidding result does not include VAT.
bóng đá hôm nay trực tiếp taxpayer only needs to submit bóng đá hôm nay trực tiếp documents specified at point c.1.1, c.2.2, c.2.3 clause 2 Article 28 ofCircular 80/2021/TT-BTCfor bóng đá hôm nay trực tiếp initial tax refund application or when there are changes or supplements.
* Cases of Tax Refund for Goods, Services Purchased Domestically Funded by Non-Refundable Aid Not Considered ODA:
- A copy of bóng đá hôm nay trực tiếp Decision approving bóng đá hôm nay trực tiếp program, project document; non-project aid fund and program, project, non-project document as specified at point a clause 2 Article 24 ofDecree 80/2020/ND-CP;
- Request for confirmation of eligible recurrent funding expenditures for recurrent expenditures and request for payment of investment capital for investment expenditures by bóng đá hôm nay trực tiếp project owner (in case of acceptance of non-refundable aid from bóng đá hôm nay trực tiếp state budget source) as stipulated at point b clause 2 Article 24 ofDecree 80/2020/ND-CPand point a clause 10 Article 10 ofDecree 11/2020/ND-CP.
- List of purchase invoices, vouchers for goods and services according to form number 01-1/HT issued together with annex 1 ofCircular 80/2021/TT-BTC.
bóng đá hôm nay trực tiếp taxpayer only needs to submit bóng đá hôm nay trực tiếp documents specified at point d.1 clause 2 Article 28 ofCircular 80/2021/TT-BTCfor bóng đá hôm nay trực tiếp initial tax refund application or when there are changes or supplements.
* Cases of Tax Refund for Goods, Services Purchased Domestically Funded by Emergency International Aid for Disaster Relief and Recovery in Vietnam:
- A copy of bóng đá hôm nay trực tiếp Decision to accept emergency aid for relief (in case of emergency international aid for relief) or bóng đá hôm nay trực tiếp Decision on bóng đá hôm nay trực tiếp policy of accepting emergency international aid for disaster recovery and bóng đá hôm nay trực tiếp emergency international aid document for disaster recovery (in case of emergency international aid for disaster recovery) as stipulated in clauses 6, 7, 8 Article 3 ofDecree 50/2020/ND-CP.
- List of purchase invoices, vouchers for goods and services according to form number 01-1/HT issued together with annex 1 Article 28 ofCircular 80/2021/TT-BTC.
bóng đá hôm nay trực tiếp taxpayer only needs to submit bóng đá hôm nay trực tiếp documents specified at point đ.1 clause 2 Article 28 ofCircular 80/2021/TT-BTCfor bóng đá hôm nay trực tiếp initial tax refund application or when there are changes or supplements.
* Cases of Tax Refund for Diplomatic Privilege Exemptions:
- List of VAT for goods, services purchased for diplomatic missions according to form number 01-3a/HT issued together with annex 1 Article 28 ofCircular 80/2021/TT-BTCwith confirmation from bóng đá hôm nay trực tiếp State Protocol Department under bóng đá hôm nay trực tiếp Ministry of Foreign Affairs regarding input costs subject to diplomatic immunity for tax refund.
- List of public employees entitled to VAT refunds according to form number 01-3b/HT issued together with annex 1 Article 28 ofCircular 80/2021/TT-BTC.
* Tax Refunds for Commercial Banks Acting as VAT Refund Agents for Departing Foreigners:
bóng đá hôm nay trực tiếp list of VAT refund documents for foreigners departing bóng đá hôm nay trực tiếp country according to form number 01-4/HT issued together with annex 1 Article 28 ofCircular 80/2021/TT-BTC.
* Cases of VAT Refund According to Decisions by Competent Authorities as Prescribed by Law:Competent authority's decision.
*Note:bóng đá hôm nay trực tiếp Law on Value Added Tax 2024 is effective from July 1, 2025, except for bóng đá hôm nay trực tiếp provision specified in clause 2 Article 18 of bóng đá hôm nay trực tiếp Value Added Tax Law 2024.
- bóng đá hôm nay trực tiếp regulation on turnover levels of households and individuals producing, trading subject to non-taxable status in clause 25 Article 5 of this Law and Article 17 of bóng đá hôm nay trực tiếp Value Added Tax Law 2024 is effective from January 1, 2026.
- bóng đá hôm nay trực tiếp Law on Value Added Tax No. 13/2008/QH12, as amended and supplemented by Laws No. 31/2013/QH13, No. 71/2014/QH13, and No. 106/2016/QH13, ceases to be effective from bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp Law on Value Added Tax 2024 comes into force.
