Official Letter No. 845/CT-CS dated February 4, 2026, issued by the Ministry of Finance, regarding VAT policy, provides as follows:
by KMC Consulting Company Limited
In cases where a company satisfies the conditions for input VAT credit and VAT refund for an investment project in accordance with VAT regulations, and submits a VAT refund dossier for the investment project in accordance with the Law on Tax Administration, it shall be considered for a VAT refund in respect of the investment project.
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