/ɪnˈpʊt tæks/ – Phrase
Definition: Thuế nhập khẩu.
A more thorough explanation: a registered trader who makes and sells taxable goods and services can generally reclaim the value added tax (VAT) it has paid on purchases of goods and services that are used for the purposes of its business. This is known as input tax.
Example: If you build a residential apartment and rent it out you can’t claim input tax credits on the costs of construction.