Official Dispatch No. 10513/BTC-TCT of August 22, 2005, on value added tax policy

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Issuing body:	Ministry of Finance	Effective date:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Official number:	10513/BTC-TCT	Signer:	Truong Chi Trung
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	22/08/2005	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Tax - Fee - Charge

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THE MINISTRY OF FINANCE ----------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness --------------
No. 10513/BTC-TCT On value added tax policy	Hanoi, August 22, 2005

To:

- Ministries, ministerial-level agencies
- Provincial/municipal People's Committees
- Provincial/municipal Tax Departments

The Finance Ministry has recently received official letters from several enterprises and provincial/municipal Taxation Departments, reporting on the value added tax (VAT) policy on goods and services provided to or installed for projects with non-refundable aid from foreign organizations or individuals for Vietnam. Regarding this matter, the Finance Ministry gives the following opinion:

Pursuant to the Finance Ministry's Circulars No. 120/2003/TT-BTC of December 12, 2003, and No. 32/2005/TT-BTC of April 26, 2005, providing guidance on VAT:a

- Where unions, federations, associations, socio-political organizations, etc. (referred to collectively as associations) use foreign non-refundable aid money for purchasing goods in Vietnam, the associations shall be refunded the VAT amounts written in VAT invoices and paid upon goods purchase.

- Where foreign donors directly sign contracts with domestic business establishments for execution of non-refundable aid projects, they shall be exempt from VAT. Meanwhile, domestic business establishments which have declared and paid VAT by credit method, and provided VAT-liable goods or services to foreign donors at VAT-exclusive prices shall have the input VAT on goods or services supplied to projects credited or refunded.

The Finance Ministry hereby notifies the above-said opinion to concerned units for knowledge and implementation.

Truong Chi Trung

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Official Dispatch No. 10513/BTC-TCT of August 22, 2005, on value added tax policy

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