Official Letter No. 99/TCT-CS dated January 8, 2025, of the General Department of Taxation providing guidance on payment documents for VAT refunds
The General Department of Taxation provides guidance as follows: In cases where the Tax Department has issued VAT refunds for exported goods and services without non-cash payment documents, the Tax Department must recover the refunded VAT amounts that lack non-cash payment documents in accordance with the provisions of the VAT Law and tax administration regulations.
Please refer to the attached file for detailed information.
