Law No. 106/2016/QH13, amending the Law on Value Added Tax, the Law on Special Sales Tax and the Law on Tax Management (“Law on Taxes”), was passed by the National Assembly on 6 April 2016. Accordingly, an enterprise will not be refunded the value added tax (VAT); instead the VAT which has not been deducted will be transferred to the next taxation period in the follwing cases: (i) the investment project has not fully contributed the registered charter capital yet; (ii) the enterprise...
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