Official Dispatch No. 3046/BTC-TCT dated March 20, 2009 of the Ministry of Finance on Condition of via-bank payment documents for value-added tax (VAT) credit and refund

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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:	3046/BTC-TCT	Signer:	Nguyen Cong Nghiep
Type:	Official Dispatch	Expiry date:	Updating
Issuing date:	20/03/2009	Effect status:	Known Please log in to a subscriber account to use this function. Don’t have an account? Register here
Fields:	Finance - Banking, Tax - Fee - Charge

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THE MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom – Happiness ---------
No. 3046/BTC-TCT Re: Condition of via-bank payment documents for value-added tax (VAT) credit and refund	Hanoi, March 20, 2009

To: Provincial-level Tax Departments

The Ministry of Finance has received official letters of Tax Departments and business establishments, inquiring about the condition of via-bank payment documents of purchased goods or services valued at VND 20 million or more for VAT credit and refund. Regarding this matter, pursuant to the Personal Income Tax Law and guiding documents, the Ministry of Finance guides the implementation of Point 1.3.b, Section III, Part B of Circular No. 129/2008/TT-BTC of December 26, 2008, regarding VAT, as follows:

1. Condition of via-bank payment documents of purchased goods or services valued at VND 20 million or more, for input VAT credit, means having documents evidencing the money transfer from the purchaser’s account to the seller’s one opened in a payment service-providing organization in payment modes compliant with current regulations.

2. The following documents fail to meet conditions for VAT credit and refund for purchased goods or services valued at VND 20 million or more under Circular No. 129/2008/TT-BTC:

- Document of cash payment by the purchaser into the seller’s account.

- Documents of payment by modes incompliant with current regulations.

Any problems arising in the course of implementation should be promptly by units and business establishments to the Ministry of Finance for timely settlement.-

FOR THE MINISTER OF FINANCE
DEPUTY MINISTER

Nguyen Cong Nghiep

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Official Dispatch No. 3046/BTC-TCT dated March 20, 2009 of the Ministry of Finance on Condition of via-bank payment documents for value-added tax (VAT) credit and refund

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