Official Letter No. 5348/CT-CS dated November 20, 2025, issued by the Tax Department regarding guidance on contributing charter capital

In principle, for Value-Added Tax (VAT) refund cases, if a business entity has fully contributed the charter capital at the time of submitting the VAT refund dossier, such business entity shall be considered eligible for VAT refund with respect of the investment project.

In cases where the business entity has not fully contributed the charter capital at the time of submitting the VAT refund dossier, such business entity shall not be considered eligible for VAT refund with respect to the investment project.

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