Recommendation on the payment of VAT: When the investor pays the loan, the bank only accepts the pre-tax payment, while the payment is made from the investor's capital. However, many investors do not pay this value promptly while the contractors have to pay VAT immediately after issuing the financial invoice (for example, the Tuyen Quang Hydropower Project, the investor has delayed paying the tax up to over VND 40 billion for more than 3 years: From 2008 to 2012).