On February 28, 2023, The Ministry of Finance has issued Circular No. 13/2023/TT-BTC guiding the implementation of Decree No. 49/2022/ND-CP (hereinafter referred to as “Circular 13/2023/TT-BTC”).

Accordingly, amending the application dossier for VAT refund for investment projects of business establishments with conditional business lines as follows:

Regarding investment projects of business establishments having conditional business lines in the investment stage that have been granted licenses for conditional business lines by competent state agencies according to regulations of laws on investment and specialized laws under regulations in Article 1.3 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022: Copy of one of the licenses, certificates, or written confirmation or approval for these conditional business lines.

Currently, The dossier shall include:

- A copy of the business license for conditional business lines;

- Certificate of satisfaction of business conditions in conditional business lines;

- A document of a competent state agency permitting business investment in conditional business lines as prescribed at Article 10.2.c of Decree No. 209/2013/ND-CP (amended by Article 1.6 of Decree 100/2016/ND-CP).

Circular No. 13/2023/TT-BTC takes effect from April 14, 2023.