On October 11, 2022, Hanoi Tax Department issued Official Letter No. 49059/CTHN-TTHT, thereby:

In case the Company provides construction and installation services for export processing enterprises (export services), If the input VAT amount has not yet been deducted from 300 million VND or more in a month/quarter, it will be refunded by month or quarter as prescribed in Article 2 of Circular No. 25/2018/TT-BTC dated March 16, 2018 of the Ministry of Finance. Exported goods and services (except for the cases guided in Article 17 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance) for deduction and refund of input VAT must have the conditions and procedures as prescribed in Article 16 of Circular No. 219/2013/TT-BTC dated December 31, 2013 of the Ministry of Finance.