On October 19, 2022, the Hanoi Tax Department issued Official dispatch No. 50635/CTHN-TTHT, according to which:
In case the company has exported goods and has declared VAT on exported goods, then discovers that the submitted tax declaration dossiers contain errors, the company shall make additional declarations of the tax period for which the export of the relevant goods has been declared. In case the additional declaration cause reducing the relevant refunded tax amount, the company must return the refunded value-added tax amount corresponding to the returned export value and pay late payment interest according to regulations.
