ADK Lawyers

On February 28, 2023, The Ministry of Finance has issued Circular No. 13/2023/TT-BTC guiding the implementation of Decree No. 49/2022/ND-CP.

On February 28, 2023, The Ministry of Finance has issued Circular No. 13/2023/TT-BTC guiding the implementation of Decree No. 49/2022/ND-CP (hereinafter referred to as “Circular 13/2023/TT-BTC”).

Accordingly, amending the application dossier for VAT refund for investment projects of business establishments with conditional business lines as follows:

Regarding investment projects of business establishments having conditional business lines in the investment stage that have been granted licenses for conditional business lines by competent state agencies according to regulations of laws on investment and specialized laws under regulations in Article 1.3 of Government’s Decree No. 49/2022/ND-CP dated July 29, 2022: Copy of one of the licenses, certificates, or written confirmation or approval for these conditional business lines.

Currently, The dossier shall include:

- A copy of the business license for conditional business lines;

- Certificate of satisfaction of business conditions in conditional business lines;

- A document of a competent state agency permitting business investment in conditional business lines as prescribed at Article 10.2.c of Decree No. 209/2013/ND-CP (amended by Article 1.6 of Decree 100/2016/ND-CP).

Circular No. 13/2023/TT-BTC takes effect from April 14, 2023.

Please Login or Register for Free now to view all updates and articles

In addition to free-to-view updates and articles, you can also subscribe to the full Legal Centrix Vietnam Service including access to:

  • Overview notes on the law
  • Thousands of high quality translations of legislation covering all key business areas
  • Legal and tax updates
  • Articles on important legal and tax issues
  • Weekly email alerts
  • Sophisticated web platform and search

Legal Centrix is trusted by top law and accounting firms.

ADK Lawyers

ADK & Co Vietnam Lawyers is a client-centric motto and brings “Client’s Satisfied and Success”. We will not merely be a law firm but act as a companion with clients.

ADK & Co Vietnam Lawyers is operated by legal experts who extensive experience in many fields and talented and enthusiastic colleagues. We want to use our extensive legal knowledge, multi-dimensional perspective, and positive attitude to provide the most complete and complete legal service. We build various diverse with a practical range of legal services in many areas.  In that, based on risk assessment and plan orientation, we offer efficient legal solutions to eliminate or minimize legal risks in business activities and the daily life of clients."

Click here to view the author's profile



  • Vietnam
  • VAT & Sales Taxes
  • Legal Updates

Related Content

Recent updates

Cookies On
Our Website
We use cookies on our website. To learn more about cookies, how we use them on our site and how to change your cookie settings please click here to view our cookie policy. By continuing to use this site without changing your settings you consent to our use of cookies in accordance with our cookie policy.