On March 31, 2023, The General Department of Taxation issued Official Letter No. 1040/TCT-KK replying on tax deduction and refund in case taxpayers violate regulations on business registration, according to which:
In case the results of the examination of records show that the enterprise meets the provisions of the law on tax administration, the law on VAT and meets the conditions on tax deduction and refund declaration, the tax authority will settle the case. tax refund as prescribed.
