OFFICIAL LETTER 3184/CTBNI-TTHT ABOUT DECLARATION, DEDUCTION, REFUND OF VAT FOR IMPORTED GOODS
Official letter 3184/CTBNI-TTHT about declaration, deduction, refund of VAT for imported goods:
In case, the Company enters into a contract to purchase Raw materials with the parent company in a foreign country (the Seller), the delivery conditions are in the form of DDP (the seller is responsible for customs procedures, paying taxes at the destination country). Importer, delivery location at the company) whereby: The seller signs a contract to hire a Logistics Company in Vietnam to carry out import procedures, upon completion of the service, the seller will directly pay the logistics company, if certified From paying VAT when importing into the state budget bearing the name and tax code of the company, and satisfying the conditions specified in Article 15 of Circular 219/2013/TT-BTC, this import VAT shall be declared. withholding and considering tax refund as prescribed
