Value Added Tax Refund Policy regarding goods which are imported and then exported
On May 14th, 2018, Ministry of Finance issued the Official dispatch No 5537/BTC-CST. Whereby, from July 01st, 2016 to Feb 01st, 2018, Enterprise is not allowed to refund tax with regard to goods that are imported and then exported. From Feb 01st 2018, the Enterprise that has exported goods and services, including: Goods are imported and then exported to non-tariff zones, goods are imported and then exported abroad shall be refunded Value Added Tax as guidance on Clause 2 Article 1 in Decree No 146/2017/NĐ-CP.
