ANT Lawyers – new guidelines on Vietnam tax laws have been issued by Vietnam Ministry of Finance. The Circular 65/2012/TT-BTC provides guidance on VAT regulations for trading enterprises. This provisions lay down that the monthly VAT refund will not be applied on enterprises that are only trading of goods and services for export but will be applicable to enterprises trading with goods and services for domestic market and for export at the same time provided that export operations connected with an input VAT after an allocation of USD 10 mil or more.
Further provisions of this Circular explain the importance to deal with input invoices that are not paid via a bank.
The Circular will be effective from the date of July 1st, 2013.
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