On January 10, 2022, the General Department of Taxation issued Official Letter No. 80/TCT-KK, accordingly:
In case the Company is the principal contractor signing a contract directly with the sponsor to implement a project Funded non-refundable ODA, is eligible to be considered for VAT refund for ODA projects according to the provisions of Clause 1 of this Article. Point a, Clause 5, Article 13 of the Law on VAT 2008 (amended and supplemented) and guiding documents.
Application for VAT refund for the principal contractor directly signing a contract with the donor to implement a project funded non-refundable ODA shall comply with the instructions in Clause 1 and Point c.2.3, Clause 2 of this Article. 28 Circular No. 80/2021/TT-BTC.
