OFFICIAL LETTER NO. 426 / CT-TTHNNT OF JANUARY 29, 2019 OF HA NAM TAXATION DEPARTMENT GUIDING VAT REFUND
Official Letter No. 426 / CT-TTHNNT dated January 29, 2019 of Ha Nam Tax Department provides guidance on VAT refund as follows:
In case the company has export consignments returned by foreign customers due to substandard quality, it must be destroyed, the input VAT of exported goods returned by foreign customers is not refunded. due to failing to meet the conditions for input deduction and refund of exported goods and services according to regulations.
