OFFICIAL LETTER 1173/CT-TTHT OF HAU GIANG TAX DEPARTMENT ON THE HANDLING OF VAT OF EXPORT AND PRODUCTION BUSINESS GOODS AFTER THE PAYMENT OF FOREIGN GOODS OWNERS
Official letter 1173/CT-TTHT Hau Giang Tax Department on handling VAT of imported and manufactured goods and then returning to foreign goods owners as follows:
In case, the company imports raw materials, accessories, machinery, equipment to produce and trade goods subject to VAT, and has paid VAT at the import stage but the goods do not meet the quality, so they have not returned. subject to VAT refund in accordance with Circular 130/2016 / TT-BTC. The amount of tax paid at the import stage of NVL, exported machinery and equipment, if it meets the conditions in Circular 26/2015 / TT-BTC, the Company is deducted according to regulations.
