Vietnam: VAT measures relating to real estate transfers, power plants, and investment projects
Guidance regarding VAT treatment relating to real estate transfers, power plants, and investment projects
VAT measures relating to real estate transfers, power plants, and investment projects
A decree revises prior guidance regarding the value added tax (VAT) treatment relating to real estate transfers, power plants, and investment projects.
Decree 49/2022/ND-CP (29 July 2022) supplements and amends earlier guidance and includes changes:
- Amending the provision on deductible land price used in VAT calculations in cases of real estate transfer
- Amending the provision on VAT-able price to allocate VAT payable for certain dependent-accounting power plants
- Amending the provision on VAT refund for investment projects
Read an August 2022 report [PDF 286 KB] prepared by the KPMG member firm in Vietnam
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