On September 11, 2024, the General Department of Taxation issued Official Dispatch No. 4019/TCT-CS regarding opinions on VAT. Accordingly, VAT policies have clearly specified the conditions for VAT deduction. In cases where the VAT payment document at the import stage lists the importer as the Company, and the Company declares VAT using the direct method, the Company is not eligible for VAT deduction. Regarding the declaration and addition of the importer’s name, the Company is advised to refer to Point 2 of Official Dispatch No. 2845/TCHQ-GSQL dated June 19, 2024, from the General Department of Customs.
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Land valuation plays a crucial role in today's market economy. This activity not only provides a foundation for stabilizing the land market but also ensures