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On September 22, 2016, the General Department of Taxation guided in Official Dispatch 4422/TCT-DNL, in case the VAT amount paid by Vietnam on behalf of foreign contractors is:

– The Vietnamese party is entitled to deduct that VAT amount.

– Documents to determine the amount of deductible input tax from the Vietnamese party are VAT payment receipts or payment papers to the state budget with the State Treasury’s confirmation stamp on the amount of VAT paid.