Official letter 37938/CTHN – TTHT about VAT refund:
Pursuant to the mentioned provisions, from May 1, 2018, business establishments are not entitled to a refund of value-added tax for the case where goods are imported and then exported but those exported goods do not perform such export import at the customs area as prescribed in Clause 4, Article 2 of Circular No. 25/2018/TT-BTC.
