On March 1st, 2021, Hanoi Tax Department issued Official Letter No. 6147/CTHN-TTHT on guiding making VAT deducting declaration for non – merchant imported goods, whereby:
In case that the Company engages in importing non – merchant goods activities (donated goods of foreign counterparts) to serve its business, production activities for goods and services which are subjected to VAT contribution, this case will be determined as getting input VAT deductible for the above goods which have been already paid during the import procedures as stipulated in Article 14 Circular No. 219/2013/TT-BTC (supplemented by Circular No. 119/2014/TT-BTC dated August 25th, 2014 and amended, supplemented by Circular No. 26/2015/TT-BTC dated February 27th, 2015 issued by the Ministry of Finance).
