According to this document, instructions on determination of imports ineligible for VAT deduction are applied to the followings:
- Goods with product names specified at column 8 “Product name” and product descriptions given at column 9 “Description” (if there is no description at column 9, the product name specified in column 8 is used) of Appendix I and Part A of Appendix III;
- Or goods shown at column 3 “Goods” of Part B of Appendix III;
- Or imports subject to special consumption duty that are specified in Appendix II to the Decree No. 15/2022/ND-CP.
If imports specified in Appendix I, II and III to the Decree No. 15/2022/ND-CP are not subject to VAT or subject to 5% VAT as stipulated in the Law on VAT, regulations laid down in the Law on VAT will prevail.
For more details, please read the Official Dispatch No. 642/TCHQ-TXNK issued on February 25, 2022.
If imports specified in Appendix I, II and III to the Decree No. 15/2022/ND-CP are not subject to VAT or subject to 5% VAT as stipulated in the Law on VAT, regulations laid down in the Law on VAT will prevail.
For more details, please read the Official Dispatch No. 642/TCHQ-TXNK issued on February 25, 2022.
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