- An investment project that registers for implementation in multiple phases will be eligible for VAT for the phases under construction
- No VAT refund for the reporting period that does not generate export revenue
- VAT refund still available when a construction permit is issued after the construction stage
- Enterprises entitled to a VAT refund upon dissolution for the accumulated creditable VAT amount that was not eligible for a VAT refund during the operation period
- Taxpayers must register to use the e-invoice types (either with or without code) as required under the notice from the tax authority
- Circular 100/2021/TT-BTC amending Circular 40/2021/TT-BTC on VAT and individual (personal) income tax applicable to business households and individuals
Source: KPMG
