OFFICIAL LETTER 95772/CT-TTHT 2019 ABOUT VALUE-ADDED TAX POLICY ON HOUSES FOR FOREIGN EXPERT
Official letter 95772/CT-TTHT 2019 about value-added tax policy on houses for foreign expert as follows:
In case the taxpayers build or purchase houses outside industrial parks to serve their staffs working in the industrial parks. If these houses are conformable with the design standards applied to houses for workers in industrial parks, the value-added tax shall be fully deducted as guided at Clause 1, Article 14 of Circular No. 219/2013/TT-BTC dated 31/12/2013 of The Ministry of Finance. In case the taxpayers build houses for experts who are not staffs of the company ( do not sign Labor Contract), the value-added tax shall not be deducted input VAT.
