OFFICIAL LETTER 1446/BNI-QLDN3 ON VAT REFUND FOR IMPORTED GOODS THEN SOLD TO EXPORT PROCCESSING ENTERPRISES:
Official letter 1446/CBNI-QLDN3 on VAT refund for imported goods then sold to export proccessing enterprises:
In case the Company imports goods and pays full VAT at the import stage, then the Company resells those goods to an export processing enterprise, the sale is determined as exported goods to the export processing zone and is not considered as exported abroad. The Company is entitled to a tax refund according to the provisions of Article 29 of Decree No. 181/2025/ND-CP.
Regarding the concept of export processing zone, the Company is requested to base on Clause 2, Article 2 of Decree No. 35/2022/ND-CP dated May 28, 2022 of the Government for determination.
