Exported goods without transfer documents will have the refunded VAT amount reclaimed

Official Letter No. CV99_08012025TCT dated January 8, 2025, from the General Department of Taxation regarding Value-Added Tax (1 page)

Regarding the VAT refund, the General Department of Taxation notes that in cases where the Tax Department has refunded VAT for goods and services exported without payment documents using non-cash payment methods, the Tax Department must recover the refunded VAT for which there are no non-cash payment documents, in accordance with the provisions of the VAT Law and tax management regulations.