Official Letter 97742 / CT-TTHT on the VAT applicable to non-commercial goods is as follows:
In case, the Company imports goods in the non-commercial form to serve the production and trading of VAT-liable goods and services of the Company, it is eligible to be deductible for the VAT amount. inputs of the above goods already paid at the importation stage in accordance with the principles specified in Article 14 of Circular 219/2013 / TT-BTC (supplemented in Circular No. 119/2014 / TT-BTC dated August 25. 2014 and amended and supplemented in Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance).
