{"id":12335,"date":"2025-07-09T17:00:50","date_gmt":"2025-07-09T10:00:50","guid":{"rendered":"https:\/\/cdlaf.vn\/?p=12335"},"modified":"2025-07-09T17:06:46","modified_gmt":"2025-07-09T10:06:46","slug":"deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises","status":"publish","type":"post","link":"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/","title":{"rendered":"Deduction of input VAT under Decree 181\/2025\/N\u0110-CP: What are the considerations for enterprises?"},"content":{"rendered":"<p>Input value-added tax (VAT) deduction is a legitimate right that helps enterprises reduce tax costs, optimize product pricing, and improve profitability. However, in practice, rejected expenses, reversal period of back taxes, and administrative penalties have taken its toll on a large number of enterprises due to a lack of understanding about VAT deduction regulations, especially the requirements for invoices, tax payment documents, and non-cash payment methods. Decree 181\/2025\/N\u0110-CP, along with Decree 52\/2024\/N\u0110-CP, provides clear but strict regulations that require enterprises to have an in-depth understanding to apply correctly and avoid unnecessary risks.<\/p>\n<figure id=\"attachment_12114\" aria-describedby=\"caption-attachment-12114\" style=\"width: 267px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-12114 size-medium\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-267x400.jpg\" alt=\"\" width=\"267\" height=\"400\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-267x400.jpg 267w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-533x800.jpg 533w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-768x1152.jpg 768w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-1024x1536.jpg 1024w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-1365x2048.jpg 1365w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2025\/07\/pexels-karolina-grabowska-5900135-2-scaled.jpg 1707w\" sizes=\"auto, (max-width: 267px) 100vw, 267px\" \/><figcaption id=\"caption-attachment-12114\" class=\"wp-caption-text\">Source: pexels-karolina-grabowska-5900135<\/figcaption><\/figure>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of contents:<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #a32411;color:#a32411\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #a32411;color:#a32411\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#1_Invoices_and_Tax_Payment_Documents_%E2%80%93_fundamental_requirements\" >1. Invoices and Tax Payment Documents \u2013 fundamental requirements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#2_Non-Cash_Payment%E2%80%93_strict_regulations_broad_scope\" >2. Non-Cash Payment\u2013 strict regulations, broad scope<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#3_Offsetting_payment_%E2%80%93_calls_for_clear_and_comprehensive_dossiers\" >3. Offsetting payment \u2013 calls for clear and comprehensive dossiers<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#4_Third-Party_Payments_%E2%80%93_must_be_clearly_specified_in_the_contract\" >4. Third-Party Payments \u2013 must be clearly specified in the contract<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#5_Payments_using_shares_or_bonds_%E2%80%93_new_regulation_requires_caution\" >5. Payments using shares or bonds \u2013 new regulation requires caution<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#6_Aviation_Services_%E2%80%93_When_Service_Requests_Substitute_for_Contracts\" >6. Aviation Services \u2013 When Service Requests Substitute for Contracts<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#7_Maritime_Services_%E2%80%93_Caution_Required_for_Temporary_ImportRe-export_Procedures_in_Ship_Repairs\" >7. Maritime Services \u2013 Caution Required for Temporary Import\/Re-export Procedures in Ship Repairs\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#4_Compliance_Solutions_and_VAT_Optimization_for_Export_Enterprises\" >4. Compliance Solutions and VAT Optimization for Export Enterprises<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/cdlaf.vn\/en\/deduction-of-input-vat-under-decree-181-2025-nd-cp-what-are-the-considerations-for-enterprises\/#SEND_CONSULTATION_REQUEST\" >SEND CONSULTATION REQUEST<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Invoices_and_Tax_Payment_Documents_%E2%80%93_fundamental_requirements\"><\/span>1. Invoices and Tax Payment Documents \u2013 fundamental requirements<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>To be eligible for input VAT deduction, enterprises must have valid VAT invoices or tax VAT payment documents at the importation stage. Although this is a basic requirement, many enterprises still fall into errors including invoices lacking required information, incorrect tax codes, or mismatches between tax payment documents and customs declarations. In particular, in cases where VAT is paid on behalf of a foreign party, such payment documents are also accepted as valid grounds for deduction under the regulations.<\/p>\n<p>It is essential for enterprises to build a systematic process to fully store and reconcile invoices and tax payment documents as soon as they arise, while ensuring all records are properly stored for legal compliance during tax audits. Invalid invoices or missing documents will result in denied deductions, reversal period of back taxes, and violation fines.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Non-Cash_Payment%E2%80%93_strict_regulations_broad_scope\"><\/span>2. Non-Cash Payment\u2013 strict regulations, broad scope<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>According to regulations, any expense of VND 5 million or more (including VAT) must be paid via non-cash methods to be eligible for VAT deduction. Decree No. 52\/2024\/N\u0110-CP defines non-cash payment methods to include: cheques, payment orders, payment authorizations, collection orders, collection authorizations, bank cards (including debit cards, credit cards, and prepaid cards), e-wallets, and other payment instruments under the regulations of State Bank of Vietnam. Enterprises may process payments through banks or legally authorized payment intermediaries. However, direct cash deposits into the seller\u2019s account <strong>are not considered non-cash payments<\/strong>, except for specific cases under the VAT Law. Accounting departments of enterprises must verify <strong>payment documents before recording input VAT deductions<\/strong>, ensuring the correct non-cash payment method is used. Failure to comply with non-cash payment requirements will result in rejected VAT deductions, higher cost prices, reversal period of back taxes with penalties.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Offsetting_payment_%E2%80%93_calls_for_clear_and_comprehensive_dossiers\"><\/span>3. Offsetting payment \u2013 calls for clear and comprehensive dossiers<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The law allows debt clearing as a method of payment; however, enterprises are required to establish a debt reconciliation minute clearly stating the offsetting value between the purchase and sale of goods or services. If the offsetting involves a third party, a tripartite confirmation document signed by all parties is mandatory. In cases where the clearing is made using borrowed funds, a loan agreement must be established in advance accompanied by proof of bank transfer. When executing offsetting payments, enterprises must maintain complete documentation, including debt reconciliation minutes, loan agreements, and payment documents, carefully storing these files to prove the transaction during tax finalization or audits.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Third-Party_Payments_%E2%80%93_must_be_clearly_specified_in_the_contract\"><\/span>4. Third-Party Payments \u2013 must be clearly specified in the contract<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Enterprises may make payments through a third party, either at the seller\u2019s request or via authorized payment. However, the law requires that this payment method be explicitly specified in the contract, and the third party must be a legally recognized entity or individual under applicable regulations. If these terms are absent from the contract, or if the third party does not meet legal qualifications, the transaction will not be eligible for input VAT deduction. When paying via a third party, enterprises must clearly define the payment method in the contract, verify the third party&#8217;s legal status, and store full document of the fund transfer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Payments_using_shares_or_bonds_%E2%80%93_new_regulation_requires_caution\"><\/span>5. Payments using shares or bonds \u2013 new regulation requires caution<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>International transport operations have unique characteristics: the contract for carriage of goods, passengers or baggage serves as the legal basis for applying the 0% tax rate. For passengers, air tickets or train tickets constitute the transport contract. However, when customers are individuals, the law permits direct cash payments instead of requiring non-cash payments. This flexibility can be confusing, particularly for new accountants, and failure to comply strictly with regulations may lead to incorrect tax declarations, tax recovery demands, or denial of input VAT deductions.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"6_Aviation_Services_%E2%80%93_When_Service_Requests_Substitute_for_Contracts\"><\/span>6. Aviation Services \u2013 When Service Requests Substitute for Contracts<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>In the aviation industry, businesses do not always maintain long-term service contracts. For non-recurring services such as landing\/take-off operations, aircraft pushback\/towing, and ground handling, transactions are often based solely on service requests from foreign airlines. While tax regulations permit the use of service requests instead of formal contracts, businesses must still provide non-cash payment documentation to qualify for the 0% tax rate. For aircraft maintenance services specifically, aircraft brought into Vietnam must complete temporary import for re-export procedures to be eligible for the 0% rate. This frequently overlooked requirement poses significant tax risks and can directly impact project profitability.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"7_Maritime_Services_%E2%80%93_Caution_Required_for_Temporary_ImportRe-export_Procedures_in_Ship_Repairs\"><\/span>7. Maritime Services \u2013 Caution Required for Temporary Import\/Re-export Procedures in Ship Repairs\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Similar to the aviation sector, maritime services such as ship towing, pilotage, cargo handling, and rescue operations are eligible for the 0% VAT rate, provided there is either a contract or a service request from a foreign organization or shipping agent, accompanied by valid non-cash payment documentation. In particular, where enterprises provide ship repair services, the vessel must undergo temporary import for re-export procedures. Failure to comply with this requirement will not only disqualify the enterprise from applying the 0% VAT rate but will also subject the service to the standard 10% rate \u2013 substantially increasing costs, reducing profit margins, and undermining international competitiveness.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Compliance_Solutions_and_VAT_Optimization_for_Export_Enterprises\"><\/span>4. Compliance Solutions and VAT Optimization for Export Enterprises<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Article 18 of Decree No.181\/2025\/ND-CP serves not merely as procedural guidance for VAT compliance, but as a legal safeguard protecting legitimate businesses. A proper understanding, full compliance, and the maintenance of valid documentation enable businesses to avoid retrospective tax assessments, preserve their entitlement to VAT refunds, and maintain credibility with global partners. To ensure compliance and mitigate tax risks, each enterprise should establish an internal control process specifically for 0% VAT documentation, provide regular training for tax accounting personnel and seek consultation from VAT attorneys or tax experts\u2014especially in complex business sectors such as logistics, international transportation, maritime and aviation services, and technology-related exported services.<\/p>\n<p><strong><em>Time of writing:<\/em><\/strong> 03\/07\/2025<\/p>\n<p><em>The article contains general information which is of reference value, in case you want to receive legal opinions on issues you need clarification on, please get in touch with our Lawyer \u00a0at\u00a0 <a href=\"https:\/\/mail.google.com\/mail\" target=\"_blank\" rel=\"noopener\"><strong>info@cdlaf.vn<\/strong><\/a><\/em><\/p>\n<div class=\"content-post-nd\">\n<div style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-5519 size-full aligncenter\" src=\"http:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png\" alt=\"\" width=\"1080\" height=\"600\" srcset=\"https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG.png 1080w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-720x400.png 720w, https:\/\/cdlaf.vn\/wp-content\/uploads\/2023\/05\/CHUONG-TRINH-THANG-768x427.png 768w\" sizes=\"auto, (max-width: 1080px) 100vw, 1080px\" \/><\/div>\n<\/div>\n<div class=\"content-post-nd\">\n<p><strong>Why choose CDLAF\u2019s service?<\/strong><\/p>\n<ul class=\"li-content\">\n<li>We provide effective and comprehensive legal solutions that help you save money and maintain compliance in your business;<\/li>\n<li>We continue to monitor your legal matters even after the service is completed and update you when there are any changes in the Vietnamese legal system;<\/li>\n<li>Our system of forms and processes related to labor and personnel is continuously built and updated and will be provided as soon as the customer requests it;<\/li>\n<li>As a Vietnamese law firm, we have a thorough understanding of Vietnam&#8217;s legal regulations, and grasp the psychology of employees, employers, and working methods at competent authorities;<\/li>\n<li>CDLAF&#8217;s team of lawyers has many years of experience in the field of labor and enterprises, as well as human resources and financial advisory.<\/li>\n<li>Strict information security procedures throughout the service performance and even after the service is completed.<\/li>\n<\/ul>\n<\/div>\n<p><strong style=\"color: #a32411;\">You can refer for more information:<\/strong><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>\n<p><a href=\"https:\/\/cdlaf.vn\/en\/0-vat-rate-under-decree-no-181-2025-what-conditions-must-enterprises-satisfy\/\">0% VAT Rate under Decree No. 181\/2025: What Conditions Must Enterprises Satisfy?<\/a><\/p>\n<\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/importing-cybersecurity-equipment-mandatory-regulations-and-risk-avoidance-strategies\/\">Importing Cybersecurity Equipment: Mandatory Regulations and Risk Avoidance Strategies<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/authority-distribution-in-joint-stock-companies-who-truly-holds-executive-and-decision-making-power\/\">Authority Distribution in Joint Stock Companies: Who Truly Holds Executive and Decision-Making Power?<\/a><\/li>\n<li><a href=\"https:\/\/cdlaf.vn\/en\/establishing-a-company-in-an-export-processing-zone-legal-framework-incentives-and-obligations-for-foreign-investors\/\">Establishing a Company in an Export Processing Zone: Legal Framework, Incentives, and Obligations for Foreign Investors<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f2681-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"2681\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/posts\/12335#wpcf7-f2681-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"2681\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.5\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f2681-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/>\n<\/fieldset>\n<h2 class=\"tt-form\"><span class=\"ez-toc-section\" id=\"SEND_CONSULTATION_REQUEST\"><\/span>SEND CONSULTATION REQUEST\n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><label>Full name<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"full-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"text\" name=\"full-name\" \/><\/span><br \/>\n<label>Email<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" value=\"\" type=\"email\" name=\"email\" \/><\/span><br \/>\n<label>Phone Number<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-text wpcf7-validates-as-tel\" aria-invalid=\"false\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span><br \/>\n<label>Message<\/label><br \/>\n<span class=\"wpcf7-form-control-wrap\" data-name=\"coment\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea\" aria-invalid=\"false\" name=\"coment\"><\/textarea><\/span><br \/>\n<input class=\"wpcf7-form-control wpcf7-submit has-spinner btn-yellow\" type=\"submit\" value=\"Send\" \/>\n<\/p><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>Input value-added tax (VAT) deduction is a legitimate right that helps enterprises reduce tax costs, optimize product pricing, and improve profitability. However, in practice, rejected expenses, reversal period of back taxes, and administrative penalties have taken its toll on a large number of enterprises due to a lack of understanding about VAT deduction regulations, especially&#8230;<\/p>\n","protected":false},"author":4,"featured_media":12114,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[64],"tags":[],"class_list":["post-12335","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articles"],"acf":[],"_links":{"self":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/12335","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/comments?post=12335"}],"version-history":[{"count":2,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/12335\/revisions"}],"predecessor-version":[{"id":12337,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/posts\/12335\/revisions\/12337"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media\/12114"}],"wp:attachment":[{"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/media?parent=12335"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/categories?post=12335"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cdlaf.vn\/en\/wp-json\/wp\/v2\/tags?post=12335"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}