New Circular Amending Value Added Tax (“VAT”) Regulations
Thông tư mới sửa đổi quy định Thuế Giá trị gia tăng (“GTGT”)
PwC Legal Vietnam
23rd May 2019
n April 2019, the Ministry of Finance released Circular 18/2019/TT-BTC (“Circular 18”) to repeal the contents of Circular 134/2014/TT-BTC dated 12 September 2014 (“Circular 134”) guiding the procedures for extending the deadline for VAT payment at import stage and VAT refund related to machinery and equipment imported to create fixed assets of investment projects. The new circular will take effect from 20 May 2019.
Vào tháng 4/2019, Bộ Tài Chính đã ban hành Thông tư 18/2019/TT-BTC (“Thông tư 18”) bãi bỏ Thông tư số 134/2014/TT-BTC ngày 12 tháng 9 năm 2014 (“Thông tư 134”) hướng dẫn thủ tục gia hạn thời hạn nộp thuế và hoàn thuế GTGT đối với máy móc, thiết bị nhập khẩu để tạo tài sản cố định của dự án đầu tư. Thông tư mới sẽ có hiệu lực từ ngày 20/05/2019.
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