On April 3rd, 2019, the Ministry of Finance issued Circular No.18/2019/TT-BTC to fully reject Circular No. 134/2014/TT-BTC dated September 12th, 2014. Accordingly, machinery and equipment imported to create fixed assets of investment projects will no longer be extended for payment and refund of value-added tax at import stage.
For dossiers of application for value added tax payment extention at import stage according to the provisions of Circular No. 134/2014/TT-BTC dated September 12th, 2014 by the Ministry of Finance, which enterprise has submitted to customs offices before this Circular is enforceable, customs offices shall continue to settle tax payment extension according to the provisions of Circular No. 134/2014/TT-BTC.
For the dossier of application for value-added tax refund according to the provisions of Circular No. 134/2014 / TT-BTC dated September 12, 2014 by the Ministry of Finance, the enterprise has submitted it to the tax agency before this Circular enforceable, the tax authorities continue resolving tax refunds in accordance with Circular 134/2014 / TT-BTC .
This Circular takes effect from May 20th, 2019.
