Official Letter No. 3654/CT-CS dated September 9, 2025, of the Tax Department regarding Value-Added Tax (VAT)

In cases where a business establishment, in a month (for taxpayers declaring monthly) or in a quarter (for taxpayers declaring quarterly), has exported goods or services and the uncredited input VAT is VND 300 million or more, it shall be entitled to a VAT refund on a monthly or quarterly basis. Accordingly, if the business establishment requests a refund for a particular month or quarter, the VAT refund policy in effect for that month or quarter shall apply; VAT refund procedures shall be carried out in accordance with the provisions of the tax administration law.

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