On March 15, 2023, the Tax Department of Binh Duong province issued Official Letter No. 4982/CTBDU-TTHT, according to which:
In case the Company imports raw materials and supplies from abroad and opens an import declaration in a non-commercial form to serve the production, trading of taxable VAT goods and services, the Company shall be eligible for tax credit or refund for the input VAT paid at the import stage of the above goods if the conditions specified in Article 15 of Circular 219/2013/TT-BTC are satisfied.
