The Ministry of Finance issues the new Circular on Value Added Tax

Accordingly, Circular 13 amends, and supplements a number of articles of Circular No. 219/2013/TT-BTC as follows:

- To amend and supplement Clause 10, Article 7 as follows: For real estate transfer, the taxable price shall comply with Clause 1 Article 1 of the Decree No. 49/2022/ND-CP.

- To amend and supplement Clause 13, Article 7 as follows: The taxable prices for power production activities of the Vietnam Electricity shall comply with Clause 1 Article 1 of the Decree No. 49/2022/ND-CP.

- To replace Clause 2, Clause 3 Article 18 as follows: Business establishments shall be entitled to tax refunds for investment projects under Clause 3 Article 1 of the Decree No. 49/2022/ND-CP.

- Documents for tax refund of investment projects of establishments engaged in sectors and trades subject to conditional business investment, including: A copy of the license, certificate or written certification or approval for doing business in sectors or trades subject to conditional business investment.

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