Add more conditions for special consumption tax deduction

Add more conditions for special consumption tax deduction

Circular 20/2017/TT-BTC specified the conditions for deducting special consumption tax
“Arguing” about Circular No.20 administrative procedures or business investment conditions

“Arguing” about Circular No.20 administrative procedures or business investment conditions

VCN- Specifically, based on the List of conditional business lines provided in Appendix 4 of the Law on Investment No.67/2014/QH-2013 dated 26-11-2014 the import of cars of 9 seats or less is not in this list.
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