Official Letter No. 4280/CT-CS dated October 07, 2025 issued by the Tax Department regarding value-added tax (VAT) policies

In case a company was granted an Investment Registration Certificate as an export processing enterprise on December 21, 2017, prior to the effective date of Decree No. 18/2021/NĐ-CP, there was no regulation requiring the investment registration authority to obtain opinions from the competent customs authority on the enterprise’s ability to meet customs inspection and supervision conditions before issuing the Investment Registration Certificate. Since the company has not been inspected by the competent customs authority regarding its capability to satisfy customs inspection and supervision conditions applicable to export processing enterprises, and the company has officially notified the customs authority in writing that it does not apply the regulations governing export processing enterprises due to failure to meet the conditions stipulated in Article 28a of Decree No. 18/2021/NĐ-CP, the company shall declare, pay, credit, and refund VAT in accordance with the regulations applicable to ordinary enterprises.

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