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blue-check Issue relating to VAT refund

Official letter No. 1040/TCT-KK dated March 31st, 2023 of the General Department of Taxation regarding declaration for value added tax (VAT) deduction, refund
Posted: 3/4/2023 7:33:39 AM | Latest updated: 4/4/2023 2:43:13 PM (GMT+7) | LuatVietnam: 5670 | Vietlaw: 606
VietlawOnline

In case an enterprise commits regulations on business registration, is it eligible for VAT refund?

According to opinions of the General Department of Taxation, if result of inspection of dossier shows that the enterprise meets the regulations of laws on tax administration, laws on VAT and ensures conditions on declaration for tax deduction, tax refund, Department of Taxation shall conduct tax refund as prescribed.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 606

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vnflag pdficon CV1040_31032023TCT.pdf
vnflag wordicon CV1040_31032023TCT.docx
enflag wordicon CV1040_31032023TCT[VLO].docx

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Tax refund

blue-check Issue relating to VAT refund
blue-check New amendments to regulations on VAT refund with regard to investment projects
blue-check Departments of Taxation will closely control applications for VAT refund to prevent fraud
blue-check Regarding VAT refund for imported goods to be re-exported
red-check Procedures for duty exemption, duty reduction for imports, exports
blue-check [Merged] - Guidelines on VAT declaration and refund
blue-check Warning of fraudulent signs in VAT refund (in relation to exports/imports)
blue-check Inspection of applications for VAT refund shall be strengthen
blue-check Regarding duty refund for re-exported goods
blue-check Import duty on raw materials shall not be refunded upon export on the spot
blue-check Data format in VAT-RS (VAT refund for persons on exit)
blue-check Regarding import duty refund
blue-check Regarding refund of duty on re-exported imports
blue-check Regarding duty refund with regard to vehicles temporarily imported for re-export
blue-check [Merged] - Guidelines on refund of VAT for foreigners upon their exit from Vietnam
blue-check Regarding deduction of VAT paid on behalf of foreign contractors
blue-check Regarding VAT refund with regard to investment project
blue-check Regarding determination of remaining value upon re-exporting borrowed machinery
blue-check Amendments to regulaitons on selling selling VAT-refunded goods to foreigners
blue-check Regarding settlement of VAT on re-exported goods