Uni 25-12-2013 - Guidance on VAT refund

According to official letter No.4235/TCT-KK:

• Taxpayers requesting the refund dossiers "for 3 consecutive months or more with input VAT amounts not yet to be deducted", have high inventory levels will have to explain. Where enterprises fail to explain or explain the content unreasonably, not proved to be declared tax amounts are correct, then will move the file to be firstly inspected then refunded (for the dossiers firstly checked, then checked) or are not eligible for refund with the related VAT amounts.
• The VAT refund will be forced to check as the contents of the official letter No.7527/BTC-TCT, 9976/BTC-TCT, 12485/BTC-TCT ,13706/BTC-TCT , 3147/TCT-KK
• From 01 Jan 2014, taxpayers at least, from the first month or after 4 quarters from the first quarter of arising the VAT amounts which have not yet been deducted but there are still outstanding amounts, the VAT amounts of the business establishments will be refunded.