Uni 31-08-2017 - Guidance on VAT refund of export goods with import origin

Official letter 51187/CT-TTHT dated 31 Jul 2017 of Ha Noi Taxation Department guiding VAT refund of export goods with import origin:

The company buys goods from other import company after that resale, when exporting (including selling to export processing enterprise), subject to goods originated from import for export, the company does not refund VAT under regulations of point 4b clause 3 article 1 Circular 130/2016/TT-BTC of MOF.