OFFICIAL LETTER 3865/TCT-KK DATED 21 SEP 2015 OF GDT IN GUIDANCE OF VAT REFUND FOR ENTERPRISES WITH UNQUALIFIED BUSINESS CONDITIONS
Official letter 3865/TCT-KK guiding on VAT refund for enterprises trading goods, services with unqualified business conditions as follows:
The company has not yet been granted license certificate for conditional business lines under regulations of Law on investment. The Company trades goods, services with accompanied conditions but not meet business conditions under regulations of Law on enterprise, Law on investment , as instruction of clause 7 of Official letter 10492/BTC-TCT dated 30 July 2015 of MOF. Therefore, the company’s VAT is refunded as regulations
