Official letter 3393/TCT-CS about VAT refund when converting from an enterprise to an export processing
Official letter 3393/TCT-CS about VAT refund when converting from an enterprise to an export processing enterprise:
In principle, export processing enterprises are not VAT payers. At the time of submitting the application for VAT refund, if the enterprise has turned into an export processing enterprise, its investment project is not eligible for VAT refund.
For enterprises that change ownership or transform enterprises (converted according to the provisions of the Law on Enterprises), VAT will be refunded according to the provisions of Clause 3, Article 13 of Law No. 13/2008/QH12 dated June 3. 2008 (amended and supplemented according to Clause 3, Article 1 of Law No. 106/2016/QH13 dated April 6, 2016) and guiding documents. The change from an ordinary enterprise to an export processing enterprise does not fall under the cases of enterprise transformation as prescribed in the Law on Enterprises.
