OFFICIALLETETR 4748/TCT-CS DATED13 OCT 2017 OF GDT GUIDING VAT FOR PRODUCT PRODUCTION PROJECT FROM RESOURCES AND MINERALS
Official letter 4748/TCT-CS dated 13 Oct 2017 of GDT guiding VAT for newly established enterprises with product production investment project from minerals, resources (originated from Viet Nam) processed into other products as follows:
The newly established enterprises with product production investment project from minerals, resources (originated from Viet Nam) processed into other products must determine total value of minerals, resources plus energy costs to production costs basing on investment plan when there are no previous year’s tax finalization reports. Minerals, resources originated from imports must not calculate value of minerals, resources. In principle, determination of value proportion of minerals, resources plus energy costs to product production costs determined and be responsible by enterprises.
