The Official letter No. 3370/TCT-KK dated 24 September 2012 of GDT about VAT refund
According to this official letter, the payment in cash between the trustee and the truster for the entrusted export goods arising before the time of issuance for the official letter No. 2416/BTC-TCT (referred to procedures of VAT refund for the entrusted export goods) which is recognized in ledgers under regulations, also, well complied with tax obligations to State shall be allowed to deduct, refund the input VAT amounts.