According to voters of Thua Thien Hue province, at Point c, Clause 3, Article 1 of Circular No. 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance on value-added tax (VAT) refund. For regulated investment projects, business establishments are not entitled to a VAT refund but are entitled to carry over the un-credited tax amount of the investment project according to the investment law to the next period for:
Source: baochinhphu.vn
