Official Letter No. 3138/CT-CS dated August 13, 2025 of the Tax Department on CIT and VAT treatment for imposed import duty
In cases where the tax authority directly determines the imposed import duty, if all conditions under Article 9 of the Law on Corporate Income Tax No. 14/2008/QH12 dated June 3, 2008 of the National Assembly (as amended and supplemented under Law No. 32/2013/QH13 and Law No. 71/2014/QH13) are met, the business establishment may include such amounts in deductible expenses when calculating corporate income tax.
In cases where the imposed import duty includes input value-added tax on imported goods, if all conditions for input VAT deduction under Article 12 of the Law on Value-Added Tax No. 13/2008/QH12 dated June 3, 2008 of the National Assembly (as amended and supplemented under Clause 6, Article 1 of Law No. 31/2013/QH13 dated June 19, 2013) are satisfied, the business establishment may claim input VAT deduction.
Regarding tax declaration: In the Notes section of the VAT return form 01/GTGT issued together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance, it is stipulated: “Items [37] and [38]: Declare the deductible tax amount adjusted to increase/decrease at Item II on the supplementary tax return. For cases where the tax authority or a competent authority has issued conclusions or decisions on tax handling with adjustments corresponding to previous tax periods, such adjustments shall be declared in the tax return of the period in which the conclusion or decision is received (without the need to amend supplementary returns for previous periods).”
