Officical letter No 196/CT-TTHT dated of January 9, 2020 on value – added tax declaration as follows:
In case the company is on fire, rebuilds the factory, purchases new machineries, equipments on the old ground to put the factory back into operation, this activity is not a new project or expansion investment project. The company declares value – added tax incurred in relation to the above – mentioned restoration according to value – added tax return, form No 01/GTGT enclosed with Circular No 156/2013/TT-BTC dated of November 6, 2013 of the Ministry of Finance.
