On February 28, 2023, the Ministry of Finance issued Circular No. 13/2023/TT-BTC amending and supplementing a number of regulations on VAT, according to which:
Replace Clauses 2 and 3, Article 18 of Circular 219/2013/TT-BTC with the following content: business establishments are entitled to VAT refund for investment projects as prescribed in Clause 3, Article 1 of Decree 49/2022/NĐ-CP.
Amending and Supplementing point a.4, Clause 2, Article 28 of Circular No. 80/2021/TT-BTC as follows: Specifically, for investment projects of business establishments in conditional business lines in the investment stage, in accordance with the provisions of the investment law and specialized laws approved by state agencies, authority to issue business licenses for conditional business lines as prescribed in Clause 3, Article 1 of Decree No. 49/2022/NĐ-CP: A copy of one of the forms of a License or a certificate or a written certification or approval of a conditional business line or line of business.
Regulations on VAT refund for investment projects of business establishments subject to conditional investment and business lines in Clause 3, Article 1 of this Circular shall be applied from the date of Decree No. 100/2016. /NĐ-CP dated July 1, 2016 of the Government takes effect according to the provisions of Clause 2, Article 2 of Decree No. 49/2022/NĐ-CP dated July 29, 2022 of the Government.
This Circular takes effect from April 14, 2023.
