Official Letter No. 2909/CTH-QLDN1 dated September 29, 2025 issued by the Can Tho City Tax Department regarding cases where VAT refund is denied to purchasers due to the seller’s outstanding tax liabilities during the refund period

From the VAT refund claim period of July 2025 or Quarter 3/2025 onwards, if an enterprise falls under the cases eligible for tax refund as stipulated in Clause 1, Article 15 and satisfies the conditions specified in Clauses 9 and 10, Article 15 of the 2024 Law on Value-Added Tax, the enterprise shall submit a VAT refund application dossier for exports in accordance with regulations.

Regarding the refund condition stipulated at Point c, Clause 9, Article 15 of the 2024 Law on Value-Added Tax:
In cases where it is determined that the seller has not fully submitted the VAT declaration dossier for the tax period corresponding to the refund period of the purchaser (including cases where the submission deadline has not yet arrived), or still has outstanding VAT liabilities for the tax period, the enterprise shall not be entitled to VAT refund for invoices corresponding to the tax periods in which the seller has not fully submitted VAT declarations or still owes VAT.

For the amount of VAT not refunded, if it falls under the cases stipulated in Clause 1, Article 14 and satisfies the conditions specified in Clause 2, Article 14 of the 2024 Law on Value-Added Tax, the enterprise shall be entitled to input VAT credit in accordance with regulations.

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