On March 28, 2024, the General Department of Taxation issued Official Letter No. 1253/TCT-KK 2024 regarding the implementation of value added tax (VAT) refund management, as follows:
- Responsibilities of the Department Director: The Department Director bears full responsibility for the management of value added tax refunds in the area under their jurisdiction. They must allocate sufficient resources, direct organizations to correctly carry out refund procedures within their jurisdiction, and comply with legal regulations.
- Deadline for processing documents: Officials and civil servants must ensure the timely processing of tax refund documents submitted by taxpayers.
- Monitoring and supervision of progress: The Director of the Tax Department employs measures to enhance the management and supervision of the progress made by departments and officials tasked with handling VAT refund applications.
This official letter emphasizes the need for further improvement in the processing of VAT refund documents in 2024.
