On November 8, 2019, General Department of Taxation issued Official Letter No. 4593/TCT-KK. Whereby:
In case the Company exports goods, has declared and received VAT input refund by tax authorities as per regulations, but the goods are then returned by foreign customer because requirements stated in the contract are not met, the Company shall make additional declarations in the tax period of returned export goods, pay the VAT amount corresponding to the value of returned goods plus late payment fee under regulations.
