Relating to the application of the policy on 2% VAT reduction under Decree No. 15/2022/ND-CP
to construction activities, the Ministry of Construction affirms that it has proposed the promulgation of a document providing more specific guidelines by the Ministry of Finance.
During pending more specific guidelines of the Ministry of Finance, investors shall themselves determine job volume of projects/works performed between February 1st, 2022 and December 31st, 2022 in order to calculate the 2% VAT reduction under Decree No. 15/2022/ND-CP
.