- VAT refunds for imported goods subsequently exported from 1 January 2021 to 30 June 2025 follow article 2 of Circular No. 25/2018/TT-BTC.
- For goods exported in this period but with refund applications submitted after 1 July 2025, the VAT refund policy in effect at the time of application applies.
- VAT refund procedures must comply with current tax administration regulations.
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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