On February 3, 2023, the Bac Ninh Tax Department issued Official Letter No. 1037/CTBGI-TTHT, according to which:
In case the company imports raw materials and supplies from abroad, opens an import declaration in the form A12 (import for production and business) and pays import tax and VAT before the time of customs clearance of the import declaration. Then, due to a change in the production plan, the company did not have any need to use above-mentioned imported materials and supplies, so it agreed to re-export back to the seller and open an export declaration in the form B13 (export of imported goods), the condition of exported goods is intact as when imported, not yet processed, processed or manufactured. If the above-mentioned exported goods meet the provisions of point a, Clause 1, Article 34 of Decree 134/2016/NĐ-CP dated September 1, 2016 and Article 2 amending and supplementing Clause 4, Article 18 of Circular 219 /2013/TT-BTC dated December 31, 2013 of the Ministry of Finance (amended and supplemented according to Circular 130/2016/TT-BTC dated August 12, 2016 of the Ministry of Finance) will be refunded VAT according to regulations.
