Official letter No. 3686 issued on 22 October 2012 by GDT on procedure for tax refund for export
In case, exporters prepare dossiers of tax refund, list of import and export goods _form No. 01-3/ĐNHT issued together with Circular No. 28/2011/TT-BTC should be attached and taxpayers must not submit together with documents in the list.
Taxpayers shall have to present the above listed documents as request of tax authorities in case of:
- Tax authorities notify taxpayers of explaining, adding when they find out the unclear problems ( other regulations for tax dossiers of tax refund before check )
- Tax authorities conduct check before tax refund or tax refund before check at the taxpayers’ head offices
