Uni 03-11-2025 - About VAT policy

Official letter 4707/CT-CS about VAT policy:

Pursuant to the above regulations and instructions and the opinion of the Customs Department in Official Dispatch No. 24387/CHQ-GSQL dated September 15, 2025 sent to the Tax Department (photocopy attached), the information indicators "invoice value", "invoice unit price", "tax value" on the export declaration are not cases where additional declaration is not allowed. In case the goods have completed customs procedures and have been cleared; then due to changes in the purchase and sale prices of the goods, the enterprise adjusts the information indicators on the export declaration regarding "invoice value", "invoice unit price", "tax value", then carry out the procedure for additional declaration of customs dossiers after the goods have been cleared according to the provisions of Article 20 of Circular No. 38/2015/TT-BTC amended and supplemented in Clause 9, Article 1 of Circular No. 39/2018/TT-BTC. Invoice replacement and adjustment shall be carried out in accordance with the provisions of Article 19 of Decree No. 123/2020/ND-CP (amended and supplemented in Clause 13, Article 1 of Decree No. 70/2025/ND-CP).