VAT – Special treatments 4

 In case a branch uses the headquarters’ bank account

to settle payments in accordance with the scope of
authorisation, and the branch has notified its
customers, and the sales contracts or annexes of the
sales contracts clearly mention this authorised
payment method, the customers are still allowed to
credit the related input VAT.

(Official Letter No. 1224/TCT-CS dated 31 March 2017)

 In case a project management office of a foreign

contractor dissolves and accumulated input VAT
which has not been fully credited, the project
management office is entitled to a VAT refund.

(Official Letter No. 1221/TCT-CS dated 27 March 2017)