The Minister of Finance of Vietnam promulgates Circular 13/2023/TT-BTC dated February 28, 2023 guiding the implementation of Decree 49/2022/ND-CP and amending Circular 80/2021/TT-BTC related to VAT.
According to Vietnam's Circular 13/2023/TT-BTC, VAT refund applications for investment projects of business establishments specified in Clauses 2 and 3, Article 18 of Circular 219/2013/TT-BTC will be replaced, and from April 14, 2023, this VAT refund dossier will comply with Clause 3, Article 1 of Decree 49/2022/ND-CP.
In addition, the VAT refund applications for conditional investment projects under Vietnam's Circular 80/2021/TT-BTC are also mentioned and amended as follows:
For investment projects of business establishments in conditional business lines in the investment stage, according to the provisions of the investment law, the specialized law has been licensed under Clause 3, Article 1 of Vietnam's Decree 49/2022/ND-CP:
Submitting a copy of one of the forms of a License or Certificate or a written certification or approval of the conditional business lines.
Vietnam's Circular 13/2023/TT-BTC takes effect from April 14, 2023.
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