Enterprises can carry out procedures to request tax exemption or reduction under the Double Taxation Avoidance Agreement (Tax Agreement) for tax amounts incurred no more than three years before the time of requesting application of the Agreement

On April 24^th, 2025, the Tax Department issued Official Letter No. 818/CT-CS, accordingly:

The Enterprise must submit the dossier requesting tax exemption or reduction under the Tax Agreement to the tax authority at least 15 days before the tax declaration deadline according to the regulations of Article 62 of Circular No. 80/2021/TT-BTC. After this deadline, the Enterprise still has the right to submit the dossier requesting tax exemption or reduction under the Tax Agreement to the tax authority. The Vietnamese tax authority will only reject the request to apply the Tax Agreement in cases where the Enterprise request to apply the Agreement for tax amounts incurred more than three years before the time of request to apply the Agreement according to the regulations of Clause 1, Article 6 of Circular No. 205/2013/TT-BTC dated December 24^th, 2013 of the Ministry of Finance.