Oficial letter No. 5873/CT-TTHT dated 23 august 2013 of HCM taxation department in guidance of VAT declaration for the new invested project.
According to official letter No. 5873/CT-TTHT:
If an enterprise’s head office is operating in HCM city, has a new invested project and its head office also is in HCM city as well as the project is being invested, the enterprise must prepare a separate VAT declaration dossier for the invested project and the VAT amount of the purchased good, services for the project at the item [28] in the declaration form No.02/GTGT will be offset with the VAT amount of the enterprise’s principal business activities at the item [40b] in the declaration form No.01/GTGT issued together with Circular No.28/2011/TT-BTC
