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on the rules above, we understand that business cases are operations done changing the input VAT number DNCX not yet deducted off for property, goods, services purchased (including land rents) of the period before the conversion and assets goods, services, which continue to be used to serve the business activities of the enterprise DNCX be refunded input VAT number not yet deducted off of property, goods, services purchased on (including the land lease) for the period before the conversion. With the target of strict compliance with the provisions of tax legislation, we have studied the situation of switching type of similar DNCX and knows that the way to understand about our tax policy outlined above is consistent regulations and Ministry of finance have also been directed at some of the text for the other businesses. In addition, follow the instructions in no. 5097/TCT-CS on 03/12/2015 of the Tax Administration on the handling of the input VAT has not been deducted ceases for the period before the transformation into DNCX, we understand that business is considered, a refund of input VAT not deductible on all customs agencies for tax policy Customs, type DNCX.So for our case, SOFEL has input VAT number not yet deducted off for property, goods, services purchased on of the stage before the switch and the property, goods, and services, which continue to be used to serve the business activities of DNCX then SOFEL refunded input VAT number not yet deducted off of the property , goods, services purchased on for the period before the conversion. Specifically, we will complete the input VAT was not deductible off until November 30, 2016 (on anticipated key exists the materials with the Customs and complete customs procedures before switching type DNCX).b) On VAT policy after conversion into DNCX:As specified in clause 20, article 4 Circular No. 219/2013/TT-BTC dated 31/12/2013 guiding the implementation of the value added tax Law and Decree No. 209/2013/ND-CP dated 18/12/2013 of government regulations and enforcement guide details some of the value added Tax law:Pursuant to the aforesaid provisions cited, we understand that the case after the shift to type DNCX then the activities of buying and selling goods and services between SOFEL with foreign or other tax-free zone will not be subject to VAT. Accordingly, SOFEL will not declare and submit VAT (including VAT foreign contractors) for the transactions mentioned above.
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