- Official Letter No. 1557/CT-CS provides guidance on determining refundable VAT for exported goods and services.
- The calculation must comply with article 7 of Circular No. 69/2025/TT-BTC.
- Both carried-forward and current period input VAT on goods and services used for export production must be aggregated to determine the refundable amount.
Source: taxathand.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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