blue-check Regarding conditions for refund of VAT on exported goods

Official letter No. 3294/TCT-CS dated August 2nd, 2023 of the General Department of Taxation regarding tax policy
Posted: 7/9/2023 7:56:07 AM | Latest updated: 13/9/2023 4:47:04 PM (GMT+7) | LuatVietnam: 5780 | Vietlaw: 628

In case an enterprise has exported goods, it is required to base on the conditions, regulations at Article 16 of Circular No. 219/2013/TT-BTCstatus2 and Article 2 of Circular No. 25/2018/TT-BTC to determine whether it is eligible for refund of input VAT.

Ms Phuong Thao (
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Published Vietlaw's Newsletter No. 628

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