Official Letter No. 428/TCT-KK dated January 24, 2025, issued by the General Department of Taxation regarding the determination of the tax refund period for input value-added tax (VAT) on exported goods and services:

by KMC Consulting Company Limited　

If a company conducts both export activities and domestic sales, it must separately account for the input VAT used for the production and business of exported goods and services. If separate accounting is not possible, the input VAT on exported goods and services shall be determined based on the ratio of revenue from exported goods and services to the total revenue of goods and services, calculated from the tax declaration period following the most recent tax refund period up to the current tax refund request period.

For more detailed information about this or related VAT services, please don't hesitate to contact us.
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