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IsVAT invoice required forinput VATcredit in case ofpurchases of goods in Vietnam?

Based on Clause 2, Article 12 of theLaw on Value Added Tax 2008, amended by Clause 6, Article 1 of theLaw Amending the Value Added Tax 2013, the conditions for input Value Added Tax (kết quả bóng đá trực tiếp) credit are stipulated as follows:

Condition 1:There must be a kết quả bóng đá trực tiếp invoice for the purchase of goods and services or a document for paying kết quả bóng đá trực tiếp at the import stage;

Condition 2:There must be non-cash payment documentation for purchased goods and services, except for goods and services bought in each instance with a value under twenty million dong;

Condition 3:For exported goods and services, in addition to the conditions stipulated in points a and b of Clause 2, Article 12 of theLaw on Value Added Tax 2008, it is also required to have: a contract signed with a foreign entity regarding the sale, processing of goods, or provision of services; an invoice for sales of goods and services; non-cash payment documentation; and a customs declaration for exported goods.

Payments for exported goods and services in the form of offsetting the payment between exported goods and imported goods, paying debts on behalf of the state, will be considered as non-cash payment.

One of the conditions for input kết quả bóng đá trực tiếp credit is that there must be a kết quả bóng đá trực tiếp invoice for the purchase of goods and services or a document for paying kết quả bóng đá trực tiếp at the import stage.

Therefore, an input kết quả bóng đá trực tiếp credit must be accompanied by a kết quả bóng đá trực tiếp invoice for the purchase of goods.

Is kết quả bóng đá trực tiếp invoice required for input kết quả bóng đá trực tiếp credit in case of purchases of goods in Vietnam?(Image from the Internet)

Which business establishments apply the input kết quả bóng đá trực tiếp creditmethod in Vietnam?

Based on Clause 2, Article 10 of theLaw on Value Added Tax 2008, amended by Clause 4, Article 1 of theLaw Amending the Value Added Tax 2013, the input kết quả bóng đá trực tiếp credit method applies to business establishments that fully implement accounting, invoice, and documentation policies according to the law on accounting, invoice, and documentation, including:

- Business establishments with annual revenue from the sale of goods and the provision of services from one billion dong or more, excluding households and individuals conducting business;

- Business establishments voluntarily registered to apply the input kết quả bóng đá trực tiếp credit method, excluding households and individuals conducting business.

What are cases ofVAT refund in Vietnam?

Based on Article 13 of theLaw on Value Added Tax 2008, amended by Clause 7, Article 1 of theLaw Amending the Value Added Tax 2013, and further amended by Clause 3, Article 1 of thekết quả bóng đá trực tiếp thuế giá trị gia tăng, kết quả bóng đá trực tiếp thuế tiêu thụ đặc biệt và kết, the cases eligible for kết quả bóng đá trực tiếp refund are as follows:

- Business establishments paying kết quả bóng đá trực tiếp by the credit method, if there is any input kết quả bóng đá trực tiếp that has not been fully deducted by the end of the month or quarter, could carry it over to the next period.

If a business establishment registered to pay kết quả bóng đá trực tiếp by the credit method has a new investment project, is still in the investment phase, and has input kết quả bóng đá trực tiếp on goods and services purchased for the purpose of investment but not yet deducted, and the remaining kết quả bóng đá trực tiếp amount is three hundred million dong or more, they are entitled to a kết quả bóng đá trực tiếp refund.

Business establishments are not refunded kết quả bóng đá trực tiếp and must carry over the undeducted kết quả bóng đá trực tiếp of the investment project to the next period following the law on investment in the following cases:

+ The investment project's business establishment has not contributed the full charter capital as registered; or engaging in industries and businesses subject to conditional business lines without meeting the legal business conditions under thexoilac tv trực tiếp bóngor failing to maintain sufficient business conditions during operation;

+ Investment projects exploiting natural resources and minerals authorized after July 1, 2016, or investment projects producing goods where the total ratio of natural resources and minerals and energy costs makes up at least 51% of the product's cost according to the investment project.

- If in a month or quarter a business establishment has goods and services exported, and there is input kết quả bóng đá trực tiếp remaining from three hundred million dong or more, they qualify for kết quả bóng đá trực tiếp refund monthly or quarterly, except for imported goods for export or exported goods not carried out in the customs-controlled area as per theLuật Hải trực tiếp.

Advance kết quả bóng đá trực tiếp refunds are applicable post-inspection for taxpayers who produce exported goods without legal violations in tax and customs for two consecutive years; taxpayers not classified under high-risk categories as defined by theLuật Quản trực tiếp bóng đá.

- Business establishments using the input kết quả bóng đá trực tiếp credit method are eligible for a kết quả bóng đá trực tiếp refund when undergoing ownership changes, business restructuring, mergers, consolidations, separations, dissolutions, bankruptcies, or business cessation, having either an overpaid kết quả bóng đá trực tiếp or unapplied input kết quả bóng đá trực tiếp remaining.

- Foreigners or Vietnamese nationals residing overseas holding passports or entry documents issued by competent foreign authorities are refunded kết quả bóng đá trực tiếp for goods purchased in Vietnam taken with them upon exit.

- kết quả bóng đá trực tiếp refunds for programs, projects using non-refundable official development aid (ODA) or non-refundable aid and humanitarian aid are governed as follows:

+ Program or project owners or the main contractors, organizations appointed by foreign donors to manage programs or projects using non-refundable ODA sources, are refunded the kết quả bóng đá trực tiếp paid on goods and services purchased in Vietnam for serving the program or project;

+ Organizations in Vietnam using non-refundable aid funds or humanitarian aid funds from foreign organizations and individuals to purchase goods and services for non-refundable aid or human aid projects in Vietnam are refunded the kết quả bóng đá trực tiếp already paid for said goods and services.

- Entities entitled to preferential diplomatic immunity under legal regulations on diplomatic immunity purchase goods and services in Vietnam for use, refunded the kết quả bóng đá trực tiếp paid as recorded on kết quả bóng đá trực tiếp invoices or payment documentation showing prices inclusive of kết quả bóng đá trực tiếp.

- Business establishments with kết quả bóng đá trực tiếp refund decisions from competent authorities as stipulated by law and circumstances for kết quả bóng đá trực tiếp refunds under international treaties of which the Socialist Republic of Vietnam is a member.