Official Letter No. 4922/TCT-CS dated October 31, 2024, from the General Department of Taxation regarding Guidance for Local Tax Departments on VAT Refund Procedures
In cases where local tax departments, during the processing of VAT refund applications, determine that the tax amount meets the eligibility criteria for a refund, the refund should be processed for the taxpayer without awaiting the outcome of the comprehensive review and verification of the refund application. For tax amounts requiring verification or where additional documentation or explanations are needed from the taxpayer, the refund will be processed once all eligibility conditions, as stipulated by regulations, are me
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