Monday, September 29, 2025

Vietnamese

VAT

VAT related news updates

Cơ sở kinh doanh không được hoàn thuế GTGT mà được kết chuyển số thuế của dự án đầu tư sang kỳ tiếp theo trong trường hợp nào?

In which cases can a business establishment not receive a VAT refund but transfer the investment project tax amount to the next period?

In which cases can a business not receive a VAT refund but transfer the investment project tax amount to the next period?. The concern of Mr. Tran Dinh Ha (Do Luong commune, Nghe An)

From July 1, 2025, sales transactions under 20 million VND must have an invoice if they want to deduct tax.

From July 1, 2025, transactions for the purchase and sale of goods and services under VND 20 million will be required to be accompanied by non-cash payment documents if traders want to deduct input VAT.
How to declare and pay VAT for taxpayers who are dependent units

How should a taxpayer who conducts centralized accounting at the head office have a dependent unit or business location that is a production facility (including processing and assembly facilities) in a different province from the taxpayer's head office, calculate, declare and pay VAT?

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