Uni 28-08-2012 - Answering problem arising from the implementation of Circular 83

Case of small and medium-sized businesses meets the requirements to be extended to pay VAT under the guidance in Circular No. 83/2012/TT-BTC dated 23/5/2012 of the Ministry of Finance, the VAT paid in April, 2012 for state budget and request for refund of the tax paid, General Department of tax guides enterprises to choose whether to perform the clearance  between the amount of VAT paid and the taxes to be paid or  refund amount of VAT paid for business in conformity with the provisions of Article 28 Circular No. 28/2011/TT-BTC mentioned above.

Enterprises ranked first but operate in the field of construction, railway installations use more labor,on  the basis Clause 3, Article 1 of Circular No. 83/2012/TT-BTC, the enterprises are still extended to pay VAT as prescribed by law.