Conditions for deduction of input value-added tax
The deducted input value-added tax is the basis for calculating the payable value-added tax. Below are the conditions for deduction of input value added tax this year. Base: Circular 219/2013/TT-BTC Circular 119/2014/TT-BTC Circular 26/2015/TT-BTC Circular 173/2016/TT-BTC According to Article 15 of Circular 219/2013/TT-BTC (amended by Clause 10, Article 1 of Circular 26/2015/TT-BTC), the conditions for […]
