Uni 12-07-2021 Tax policy with on-site import-export activities

Official letter 5656/CTHDU-TTHT on tax policy with on-site import and export activities as follows:

In case, the Company has a contract to sell goods, incurs delivery costs under DDP terms, is not an organization importing goods from abroad, does not meet the conditions in Clause 10, Article 1 of Circular No. 26 /2015/TT-BTC dated February 27, 2015 of the Ministry of Finance, so it is not possible to deduct value-added tax of imported goods according to regulations.