Official letter 1738/CTHPH-TTHT about VAT on project transfer activities:
In case the Company receives the transfer of the entire production and processing project of the Transferor to continue producing and trading in VAT-liable goods and services without changing the project objectives at the same time, if the transfer satisfies all the conditions for transfer of investment projects and is adjusted by the Department of Planning and Investment with the Investment Certificate, the transferor's project transfer is not required to be listed. declare, calculate and pay VAT according to regulations.